The Norwegian Agriculture Agency may grant importers reduced customs duties for raw materials (RÅK rate) for processed agricultural products, known as RÅK goods.
If "AGRI" is written in the Customs Tariff to the right of a commodity code, the rate in the Customs Tariff is the maximum rate. For some commodity codes, this is split into two, where the customs duty element is fixed, and the raw material duty element can be reduced by application.
No goods from th EU are charged customs duty in addition to the raw material duty. The same applies to most of our other free trade partner. For goods from other countries, the reverse is the case - almost all goods are subject to customs duties in addition to the raw material duty.
You declare the raw material duty rate in TVINN using duty code RT 100. If duties must be paid in addition, declare this by using code TL 1.
Declaration using TVINN when you have a customs duty reduction
If you have been granted reduced raw material duty by the Norwegian Agricultural Agency, this reduction will be registered in TVINN as an individual exemption document related to the individual importer. In order to use this, you must declare the correct information in TVINN.
You must use the following codes when declaring
- box 33, last column (customs duty reduction): S
- box 44: "USK" + customs duty reduction number, e.g. USK 13/R010924
If you have a valid proof of origin, you must refer to this in box 44 and state the correct code in box 36.
The customs duty reduction will also state the customs duty rate for goods from non free trade partner countries. You use this rate if you do not have a valid certificate of origin.
If you have to pay customs duties, annex 1 to the regulation on the determination of reduced customs duties on imports of processed agricultural products applies.
The rates of the Norwegian Agricultural Agency exceed the rates in the Customs Tariff
If the total of the customs duties and raw material duties after the customs duty reduction exceed the customs duty rate stated in the Customs Tariff, use the Customs Tariff rate.
Declaration if you do not have a customs duty reduction
If you do not have a customs duty reduction, use the Customs Tariff rate. The rates must be devided between customs duties (TL 1) and raw material duty (RT 100).
Commodity codes 21.06.9060 and 35.01.9010 - alternative customs duty rate
The customs duty rate (TL 1) for some country groups can be either a percentage or a NOK amount per kilo. Here you can select the customs duty rate that has the lowest tax amount. Raw material duty must be calculated in addition to this. The importer is responsible for ensuring that the most favourable rate is used.
Sample calculation for commodity code 21.06.9060:
- Option 1 The raw material duty is declared using the rate stated in the table, and customs duties are declared using the percentage rate of the value stated in the table:(4000 kg x 3.920=15,680) + (NOK 55,000 x 25.5%=14,025) = 29,705
- Option 2 The raw material duty is declared using the rate stated in the table, and customs duties are declared using the rate per kilo as the alternative rate stated in the table:(4000 kg x 3.92=15680) + (NOK 4,000 x 16.81=67,240) = 82,920
In this case use option 1, which provides the lowest customs duty rate.
Sample calculation for commodity codes 21.06.9093 and 21.06.9098
If you have a customs duty reduction, the reduced rate must be declared as RT 100. If you have no proof of origin, you must in addition calculate the customs duties. If the total of the customs duties and raw material duty exceeds the Customs Tariff rate, use only this. This is declared as TL 1. If you do not have a customs duty reduction, you must also use the Customs Tariff rate.
- Option 1 The raw material duty is declared using the customs duty reduction rate, and customs duties are declared using the percentage rate of the value stated in annex 1 to the regulation: (1000 kg x 5.76=5,760) + (NOK 120,000 x 25.5%=30,600) = 36,600
- Option 2 TL 1 is declared using the rate per kilo as stated in the Customs Tariff: 1000 kg x 31.71 = 31,710
In this case, use option 2, which provides the lowest customs duty rate.
Agricultural goods for technical use
Agricultural goods for technical use may be entitled to a reduced customs duty rate for special reasons. You should apply to the customs region where your company is domiciled.