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Requirements for preferential customs treatment

For a product to be of GSP origin, it must have been wholly produced or sufficiently worked or processed in a GSP country. 

A product may contain non-originating products and still be a GSP product.

Products wholly obtained

These are products of agriculture, hunting and fishing (Chapters 1-24 of the Customs Tariff), and mineral products extracted from the contry's soil or seabed.

Products sufficiently worked or processed

A product can (also) be considered as originating even if non-originating materials are used in its production. Non-originating materials must then meet the requirement in the list rules for the finished product. 

However, there are exceptions to the rule of thumb in that the product must have been wholly produced or sufficiently worked or processed. The exceptions are described below.

Tolerance rule

The tolerance rule means that exceptions are made for non-originating materials in the finished product. Non-originating materials may be used if their value does not exceed 15% of the finished product´s ex-works price. You cannot use the tolerance rule for textiles pursuant to Chapters 50-63 of the Customs Tariff.  

Nor can you use the rule in a way that exceeds any maximum value limit of permitted non-originating materials stipulated for a product in the list rules. 

Insufficient working or processing

There are some processes or operations that are considered as insufficient processing. A product that only undergoes insufficient processing will not be granted originating status. This applies even if the changes of tariff heading of fixed percentage rules in the list rules are met. 


Cumulation means that materials with an originating status in certain other GSP countries may be used. The GSP contry may use such materials throughout the production process. This applies even if the change of tariff heading requirement or other requirements stipulated for an export product in the list rules are not met. 

We have three forms of cumulation under the GSP system

  • regional cumulation
  • bilateral cumulation
  • diagonal cumulation

Regional cumulation

Regional cumulation has been implemented for the Association of South-East Asian Nations (ASEAN) (consisting of Brunei, the Phillippines, Indonesia, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand and Vietnam) and the South Asian Association for Regional Cooperation (SAARC) (consisting of Bangladesh, Bhutan, India, the Maldvies, Nepal, Pakistan and Sri Lanka). The SAARC group may not use reginal cumulation for goods under Chapters 1-24 of the Customs Tariff. 

This scheme makes it possible to cumulate originating materials from another country within the same regional economic grouping. 

For regional cumulation, the countries in question must use rules of origin corresponding to those included in the Norwegian GSP system. 

Bilateral cumulation 

Bilateral cumulation means that materials used for production, originating in a GSP country and materials originating in Norway may be used in full. This applies irrespective of the production criteria that apply to the finished product and any working or processing requirements sepcified in the process list. 

The Norwegian exporter must document the origin of the materials to be used for cumulation in a GSP country by way of a movement certificate EUR.1 or a declaration of origin. 

Diagonal cumulation (with Norway, the EU or Switzerland)

Diagonal cumulation means that materials used for production in a GSP country and whose originating status is in this country or in Norway, the EU or Switzerland may be used in full. This applies irrespective of the production citeria that apply to the finished product and any working or processing requirements specified in the list rules. The finished product can be exported as a GSP-originating product to Norway, the EU or Switzerland. 

The Norwegian Customs Regulations allow Turkey to use diagonal cumulation. This has not yet been implemented. 

Cumulation between LCD countries

A product originating in a Least Developed Country (LCD) is considered to originate in another Least Developed Country when processed beyond the processes set out in Section 8-4-34 of the Customs Regulation in the other contry, or it is part of a product manufactured there (MUL cumulation). It is not possible to combine LCD cumulation with other cumulation.

Qualifying unit

For whole shipments, the conditions of origin must be met for each item. A shipment cannot be considered as a single unit except when the Customs Tariff has a commodity code that covers a group, set or collection of items as one unit. 

Packaging that is included with the product for classification purposes shall also be included in determining the product's originating status (as with other materials and parts). 

Accessories, spare parts and tools which constitute natural standard equipment and which are sent together with the item and included in the price are considered as one unit together with the relevant product (the main product). 

Goods that are considered as a set under the general rules of interpretation of the Customs Tariff will originate in a GSP country if all of the components in the set are originating products, or if the value of all non-originating materials (components) does not exceed 15% of the set's ex-work price.

When assessing a product's originating status, you must not take into account the energy, fuel, machinery, or tools used in the production. Nor must you take into account goods/ingredients which are not part of and not included to be part of the final product.