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). LDCs benefit from more preferential treatment than other countries included in the system, the so-called GSP+ or ordinary GSP-countries.
Change of countries granted GSP-preference
The following changes will enter into forice in the Norwegian GSP-scheme according to the Norwegian customs regulations Section 8-3-1 (2), the Free Trade Agreement between EFTA and Indonesia which entered into force 1 November 2021 and the Proposition to the Storting 1 LS (2021-2022) 10.5:
1 January 2022:
- Belize is moved from ordinary GSP to GSP+
1 February 2022:
- Indonesia is no longer eligible for GSP-preference
1 July 2022
- Uruguay is no longer eligible for GSP-preference
1 January 2023
- Kenya is moved from other low-income countries (LDC-treatment) to GSP+
- Tadjikistan is moved from other low-income countries (LDC-treatment) to GSP+
- Paraguay is moved from GSP+ to ordinary GSP
- Guyana is moved from GSP+ to ordinary GSP
- Antigua and Barbuda is no longer eligible for GSP-preference
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, with the exception of 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.
GSP+ countries receive 20 percentage points better preferential treatment 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 duty rate of 50 and 100 per cent on certain agricultural goods and textiles.
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 have to 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.
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 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 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 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 treatment 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 with preferential treatment.
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 certificate Form A (only from China and Guatemala) or
- a statement of origin if the value of the originating goods does not exceed 60 000 Norwegian kroner, or if you are an exporter registered in The Registered Exporter System (the REX-system).
Both are valid for ten months.
Certificate Form A must be filled out satisfactorily in either English or French by the exporter in the GSP country. Additionally, it must be certified by the customs authorities or other competent bodies in this country.
The statement of origin is to be added by you on the invoice or any other commercial document in English or French by the exporter. No certifying from the customs authorities or other competent bodies in your country will be needed.
In cases of uncertainty regarding preferential treatment, the proof of origin will be returned to the GSP-country for verification. If no reply is received, normal duty rates will be applied.
China will as of 1 december 2021 no longer issue Form A certificates to countries who do not offer them GSP treatment. For goods not transported directly from China to Norway, China may issue Form A certificates for consignments which will be transitted and split in the EU or Switzerland for forwarding to Norway. The re-exporter in the EU or Switzerland shall make out a REX replacement statement on origin based on the Form A from China. The customs authorities in China may also issue Form A certificates directly to Norway for goods which will be transitted and split in the EU or Switzerland for forwarding to Norway. Both solutions are accepted by Norwegian Customs.
Old comment regarding changes made on this page 31 January 2021:
Azerbaijan, Côte d'Ivoire (Ivory Coast), Ghana, Haiti and Guatemala have been removed from the list of countries who may loose the possibility for GSP-preference because Azerbaijan, Côte d'Ivoire (Ivory Coast) Ghana and Haiti have implemented REX, and Guatemala may issue Form A certificates also after 31 December 2020 untill the implementation of the FTA.