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GSP - Generalised System of Preference

The Norwegian GSP-scheme provides exporters from developing countries duty relief when exporting goods to Norway.

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.

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: 

06.02.4008   06.03.1120   06.03.1912
06.02.9031   06.03.1290   06.03.1992
06.02.9043   06.03.1320   06.03.1994
06.02.9044   06.03.1420   06.03.1995
06.02.9051   06.03.1510   06.03.1996

 

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.

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

As a main rule, goods from a GSP-country are sent upon request by an identified Norwegian importer (a Norwegian consignee) directly from the GSP-country to Norway. However, goods may be transported via a consignee in EU or Switzerland on the condition that they have remained under customs surveillance during transit or storage. Consignments of GSP-products can be split in the EU or Switzerland, and the re-exporter can issue a replacement statement on origin.

When re-exporting goods originating in developing countries according to the Norwegian GSP-scheme to the EU or Switzerland, it is possible to issue a REX replacement statement on origin if the Norwegian re-exporter is registered in the REX-system. 

When importing to the EU or Switzerland, 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 and Switzerland.  

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.

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.