To get preferential treatment for goods from a GSP county, they must be accompanied by a proof of origin.
The following proofs of origin can be used:
- Certificate of origin Form A
- Replacement certificate of origin Form A for import via the EU or Switzerland
- Declaration of origin
- REX declaration of origin
- REX replacement declaration of origin Form A for import via the EU or Switzerland
- EUR.1 movement certificate for export from Norway to a GSP country for later return
Certificate of origin Form A
This is used if the goods arrive directly from a GSP country to Norway. Each consignment must be accompanied by a Certificate of origin Form A. For customs clearance, this certificate must have been completed in and certified by a competent authority in the GSP country, and the recipient of the goods must be a Norwegian company or person.
Transit shipments are permitted for goods that constitute a single shipment through one or more countries, including for transshipment or temporary storage. If the goods are cleared for free circulation by customs in another country, they lose their origin and you must pay full customs duties upon import into Norway.
It is not permitted to do anything with the goods while in transit unless this is necessary to keep them in good condition (see Norwegian Customs Regulations, section 8-4-38-b).
Replacement Certificate of origin Form A
Entire shiploads are often sent from a GSP country to a central warehouse in Europe for onward distribution to recipients in Norway. In such cases, the customs authorities in the relevant EU country or Switzerland can issue a replacement Certificate of origin Form A to accompany each consignment.
A condition of using replacement certificates is that the goods can only be held at customs warehouses. If the goods have been cleared for free circulation by customs you must pay full customs duties upon import into Norway.
Even if the goods are held at a customs warehouse, nothing may be done to the goods apart from measures to keep them in an unaltered condition so that they are not destroyed (see the Norwegian Customs Regulations, section 8-4-38-b).
The same provisions apply to the re-export of GSP goods from Norway to the EU or Switzerland. You can only issue replacement certificates when a Form A is in place. You can use a replacement certificate for the re-export of the entire shipment or parts of a shipment.
You cannot issue replacement certificates on the basis of a declaration of origin from a GSP country or in cases where exceptions to the rules or origin have been made.
Declaration of origin
As an alternative to a Certificate of origin Form A, a declaration of origin may be used on the invoice, delivery slip, or another commercial document.
To use a declaration of origin, the value of the origin products in the shipment may not exceed NOK 60,000.
The declaration must be in English or French. It can be printed, stamped, or written by machine or by hand in the document. In the latter case, the declaration must be written in ink, in block capitals. It must be signed by hand by the exporter in the relevant GSP country.
Movement Certificate EUR.1 / declaration of origin
If you are to export products to be used as input materials in the production of goods in a GSP country, you may use a EUR. 1 movement certificate or declaration of origin upon export from Norway. The exported product must be an originating product.
Note: Movement Certificate EUR.1 and the declaration of origin cannot be used when importing or re-exporting GSP goods. If the manufactured products are sent from the GSP country to the European Union or Switerland, this does not apply to the exportation of goods covered by the Customs Tariff chapter 1 to 24.
When exporting originating products from Norway, you must add the wording:
"GSP BENEFICCIARY COUNTRY" and "NORWAY" (English version)
"PAYS BÉNÉFICIAIRE DU SPG" AND "NORVÉGE" (French version)
REX declaration of origin and replacement declaration of origin
To issue a declaration of origin, the exporter must be registered with a valid REX number in the REX system. However, it is possible for unregistered exporters to issue declarations of origin for consignments of originating products whose value does not exceed EUR 6,000
Certificates of origin are time-limited
Regardless of which proof of origin is used, it is valid for 10 months from the date of issue.
Certificate of origin Form A and replacement certificate Form A must be printed and completed in English or French in accordance with the instructions on the back of the form. If completed by hand, the form must be completed in ink, using block capitals.