GSP - Generalised System of Preference

Unlike other free trade agreements, the GSP-scheme is unilateral. This entails that Norwegian exporters are not granted preferential treatment for their products when exporting to GSP-countries.

The GSP-scheme has been implemented for about 90 countries and territories, of which 35 are ranked among the Least Developed Countries (LDCs). These countries benefit from better terms than other countries included in the system, the so-called GSP+ or ordinary GSP-countries.

• Find out if your country has implemented the GSP-scheme

• Read about the conditions for preferential customs duty

These goods are included in the system

All goods exported from a LDC are duty free when imported into Norway. GSP+ will receive a better offer than the ordinary GSP-countries. You will get duty free access for clothes and textile products, as well as 50 per cent and 100 per cent duty free access for certain agricultural goods.

For the other developing countries included in the system (ordinary GSP-countries), goods sorting under Chapters 25-97 in the Norwegian Customs Tariff are duty free, except for certain textiles in Chapters 61-63. For agricultural products, regular duty rates are reduced by 10 to 100 per cent. Below you can find out which goods are included in the system and the tariff preference they are granted.

List 1 - 100 per cent reduction

List 2 - 100 per cent reduction of the industrial element

List 3 - 15 per cent reduction

List 4 - 10 per cent reduction

List 5 - 50 per cent reduction

List 6 - 30 per cent reduction (WTO-quota) 

List 7 - list of exemptions

Lower middle-income countries (GSP+)

GSP+ countries receive 20 percentage points better preferential customs duty than other middle-income countries for all goods covered by the Norwegian GSP-scheme, except for meat products. These rates are reflected in the Norwegian Customs Tariff and in TVINN.

In addition to the preferences stated in List 1-6 above, GSP+ will receive a reduced customs duty rate of 50 and 100 per cent on certain agricultural goods and textiles. 

As of 1 June 2022, plants and flowers under the following commodity numbers are free from customs duty from GSP+ countries: 

• See the Norwegian Customs Tariff for accurate custom rates 

Import permission for cereals, flour and animal feed from LDCs

When importing cereals, flour or animal feed from a LDC, an import permit from the Norwegian Agriculture Agency is necessary. Without such a permit, full custom duties must be paid despite possessing a proof of origin.

• Find the custom duty rates

Quotas for agricultural products

There are two types of quotas for agricultural goods that apply within the GSP-scheme.

WTO-quota

For GSP+ and ordinary GSP-countries, a 30 per cent reduction of the regular tariff is granted when importing within the global WTO-quota. See List 6 above.

Tariff free quota

A customs duty-free quota is given for meat from bovine animals with origin in Botswana or Namibia. The quota is set at 2700 tons and is automatically given upon declaration. For meat from bovine animals with origin in Eswatini, the quota is set at 500 tons.

• This applies for commodity codes 02.01.3001, 02.01.3009, 02.02.3001 and 02.02.3009

A customs duty-free quota is given for meat from sheep and lamb with origin in Botswana, Namibia and Eswatini. The quota is set at 400 tons and is automatically given upon declaration.

• This applies for commodity codes 02.04.1000 - 02.04.4300.

In addition, an annual quota is granted for meat from bovine animals from all GSP-countries. The quota is set at 500 tons and is automatically given upon declaration. The customs duty rate is set at 107,11 Norwegian kroner per kg.

• This applies for commodity codes 02.01.3001 and 02.02.3001.

All quotas are valid from 1 January every year, and they are issued on a first come, first serve basis.

The Direct Transport Rule

The main rule is that the imported goods must be identical to the exported goods. They must not have been altered in any way or have undergone other treatments, except those intended to preserve them. It is allowed to put on affix labels, stamps, or any other form of proofs in order to obtain specific domestic requirements before they are presented for customs clearance.

The goods may be stored provided that they remain under customs control in the transit country/-countries. Consignments can be split if this is performed by the exporter or under their responsibility, provided that the goods remain under the control of the customs in the transit country/-countries. 

When re-exporting to the EU, Switzerland or Türkiye goods originating in developing countries according to the Norwegian GSP-scheme, it is possible to issue a REX replacement statement on origin if the Norwegian re-exporter is registered in the REX-system. The goods will receive the same preferential customs duty as if they came directly from the respective GSP-country. One condition is that the goods have not been customs cleared into Norway. 

Take note that replacement statement on origin cannot be used to re-export to other countries than the EU, Switzerland or Türkiye. 

The EU does not have the same countries in its GSP-scheme as Norway. This entails that for some GSP-countries, ordinary duty rates may apply when imported to the EU. 

List of working or processing rules

This list describes the working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain origin status. The approved share of third country materials in products may be found in the list of working or processing rules. Column 3 and 4 show what type of processing and the share of third country material in order to become an originating products. 

Please take note that this list also contains goods that are not a part of the specific product coverage.

• List of working or processing rules

Proof of origin

When importing GSP products to Norway, you can either submit a REX statement on origin or a REX replacement statement of origin. China and Guatemala may still use Form A or origin declaration. 

• The different proofs of origin in the GSP-scheme