To get preferential treatment for goods from a GSP county, the goods must be accompanied by a proof of origin.
The following proofs of origin can be used:
- REX statement on origin
- REX replacement statement on origin for import via the EU, Türkiye or Switzerland, or when re-exported from the EU, Türkiye or Switzerland
- Certificate of origin Form A from China and Guatemala
- Origin declaration for originating goods under EUR 6,000 from China and Guatemala
GSP goods that have been cleared through customs in other countries before importation into Norway
Goods that have been customs cleared in other countries before importation into Norway lose their GSP status. Customs duties must be paid on the goods.
GSP goods sent directly to Norway
With the exception on originating goods from China and Guatemala, a REX statement on origin must be used. To issue a statement on origin, the exporter must be registered with a valid REX number in the REX system. However, unregistered exporters can issue statements of origin if the value of the goods does not exceed EUR 6,000.
For goods that are wholly obtained according to the Customs Duty Regulations, section 4-1-9, the letter "P" should be indicated. For textiles that are wholly obtained in one country, the letter "P" can be indicated according to this provision.
For goods that are sufficiently worked or processed according to the Customs Duty Regulation, section 4-1-10, the letter "W" should be indicated, followed by the HS heading number (the first four digits of the tariff number).
REX statement on origin
Example
"The exporter AXIX, INREX987654321GF001 of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Indian preferential origin according to the rules of origin of the Generalized System of Preferences of Norway and that the origin criterion met is W61.09."
GSP goods that have been under the customs authority's control (in a customs warehouse) in the EU, Türkiye or Switzerland before importation into Norway
REX replacement statement on origin
This must be issued by the re-exporter/forwarder in the EU, Türkiye or Switzerland. The forwarder shall provide the following information on each replacement statement on origin:
- All information about the forwarded products from the original proof of origin, which may be Form A, GSP statement on origin, or a REX statement of origin.
- The date when the original proof of origin was issued.
- The details in the original proof of origin, including, where applicable, information on the cumulation of goods covered by the replacement statement on origin.
- The name and address, as well as the forwarder's REX number.
- The name and address of the recipient in Norway (for forwarding from Norway; the recipient in the EU, Türkiye or Switzerland).
- The place and date of issuance of the replacement statement on origin.
Example:
"REPLACEMENT STATEMENT ON ORIGIN
The exporter Swedish Textile SEREX55666778899, Storgata 2, 672 29 Årjäng, Sweden, acting on the basis of the statement on origin made out by AXIX, Halla road 3, New Dehli, 110037 India, registered under the following number INREX987654321GF001 of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Indian preferential origin according to rules of origin of the Generalized System of Preferences of Norway and that the origin criterion met is W61.09."
GSP goods from China and Guatemala
A certificate of origin Form A or a statement of origin for originating goods with a value under EUR 6,000 should be used.
The text of the statement of origin shall be as follows:
"The exporter of the products covered by this document declares that, except where otherwise is clearly indicated, these products are of .... preferential origin according to the rules of origin of the Norwegian Generalized System of Preferences."
place and date
exporter's signature
In addition, the name of the person signing the statement must be in capital letters.
This will only be accepted for goods with origin in China or Guatemala. Otherwise, you use a REX statement on origin or replacement statement on origin.
China and Guatemala are awaiting to formalize free trade agreements and will therefore not join the REX system.
Transit shipments are permitted for goods that constitute a single shipment through one or more countries, including transhipment or temporary storage. If the goods are cleared for free circulation by customs in another country, the goods 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 except processes necessary to keep them in good condition (see the Customs Duty Regulations, section 4-1-15).
The letter "P" applies to goods being wholly obtained (see the Customs Duty Regulation, section 4-1-9). Therefore, textiles wholly obtained in one country may use the letter "P".
The letter "W" applies to goods being sufficiently worked or processed (see the Customs Duty Regulation, section 4-1-10). The relevant HS code are to be stated after the letter "W".
Export of input materials to GSP countries
If you are exporting a product that will be used in the production of another product in a GSP country, you must use a REX statement on origin. The Norwegian exporter must be registered in the REX system. It is a requirement that the exported product is an originating product.
"Norway cumulation" must be indicated in the statement.
Re-exporting/forwarding of GSP goods to the EU, Türkiye or Switzerland
It is possible to re-export/forward originating goods from Norway, provided they have been stored in a customs warehouse in Norway. The Norwegian re-exporter/forwarder must be registered in the REX system and issue a REX replacement statement of origin.
Certificates of origin are time-limited
A proof of origin is normally valid for 10 months from the date of issue. REX replacement declaration on origin is valid for 12 months from the date of issue.
Certificate of origin Form A must be 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.