Information
The Norwegian Customs Tariff is based on The Harmonized Commodity Description and Coding System, done at Brussels on 14 June 1983, and its subsequent amending protocols. The Convention (the HS Nomenclature) is approved by The World Customs Organization (WCO) in Brussels. Due to e.g. technological development and changes in international trade, the HS Nomenclature is revised approximately every 5th year. The latest amendment was adopted by the WCO in June 2019 and implemented 1 January 2022. The next revision will be incorporated in the Customs Tariff entering into force 1 January 2027.
To the relevant columns in the printed customs tariff, the following comments apply:
Column 1 – "Import and export regulations"
A description of the content of this column is not yet available in English.
Column 2 – "Number"
A commodity code consists of 8 digits. The first 6 digits are incorporated in the Harmonized System, and are mandatory for all countries using this system as a basis for their customs tariffs. In most cases, the 7th digit reflects national customs duty rates (as bound in WTO). The 8th digit is used to cover e.g. national statistical needs and the interest of the Ministry of Agriculture and Food and the Ministry of Foreign Affairs concerning import and export regulations. In some cases, the 8th digit is also used to specify goods levied with special fees.
Column 3 – "Item"
The text is the commodity descriptions as laid down in the HS-nomenclature for headings and subheadings in the HS. Additionally, texts for national customs purposes and statistical purposes are included.
Column 4 – "Rates"
The rates of Customs duty are stated in percent of the customs value or, if no other basis for the calculation of duty is prescribed, in Norwegian Kroner per kg. If the duty is "free", it is indicated with the digit "0".
The abbreviation "M.N.I" (including immediate packing) is stated in the reference column if the immediate packing is to be considered as part of the dutiable weight.
"Ordinary"
In this column the ordinary rate of Customs duty is indicated. The duty rate applies for goods imported from countries with whom Norway has not entered into a free trade agreement (FTA), and for goods imported from a FTA-party, but not satisfying by the conditions for preferential tariff treatment as set out in these agreements.
The section "Free Trade Agreements"
This section contains duty rates applicable upon import of originating products according to the EFTA-convention, the free trade agreement EU/Norway and the EEA-agreement, or from countries or territories with whom Norway or the EFTA-parties have concluded a free trade agreement. The different customs duties for originating products according the above mentioned agreements, is stated with the county code in connection to the respective subheading/ commodity code. Proof of origin shall be presented in such state as required in the respective agreement.
EU (The European Union) consists of the following countries:
Austria,
Belgium,
Bulgaria,
Croatia,
Cyprus,
Czechia (Czech Republic),
Denmark (except Greenland and the Faroe Islands),
Estonia,
Finland,
France (including Monaco and the overseas departments of Guadeloupe, French Guiana, Martinique and Reunion),
Germany,
Greece,
Hungary,
Ireland,
Italy (including San Marino, but excluding Livigno and Campione d'Italia),
Latvia,
Lithuania,
Luxembourg,
Malta,
The Netherlands,
Poland,
Portugal (including the Azores and Madeira),
Romania,
Slovakia,
Slovenia,
Spain (including the Canary Islands) and
Sweden
EFTA (The European Free Trade Association) consists of the following countries:
Iceland,
Liechtenstein,
Norway (including Svalbard and Jan Mayen), and
Switzerland
EEA (the European Economic Agreement) consists of the countries being members of the EU and EFTA, but excluding Switzerland. Also Svalbard and Jan Mayen are excluded from the EEA-agreement.
For goods originating in Greenland, the most favourable of the Customs duty rates applicable for goods of the same kind originating in EU and/or an EFTA-state shall be used.
The same duty rates as for EEA are applicable upon import of originating products from the Spanish territories Ceuta and Melilla.
Other free trade agreements
Goods that may be imported free of Customs duty, or to a reduced rate of duty, according to the free trade agreements established between the EFTA-parties with specific countries, or Norway's bilateral agricultural agreements with the same countries, are indicated in connection to the respective subheading/commodity code for the product in question together with the country code (or group of countries), with the applicable duty rate. Such agreements are established with the following countries: Albania (AL), Bosnia-Herzegovina (BA), Canada (CA), Chile (CL), Colombia (CO), Costa Rica (CR), Ecuador (EC), Egypt (EG), The Faroe Islands (FO), Georgia (GE), Great Britain and Northern Ireland in addition to the Shetland Islands, Isle of Man and The British Channel Islands (GB), Gulf Cooperation Council (GCC), Hong Kong, China (HK), Indonesia (ID), Israel (IL), Jordan (JO), Republic of Korea (KR), Lebanon (LB), Macedonia (MK), Montenegro (ME), Morocco (MA), Mexico (MX), Panama (PA), PLO on behalf of the Palestinian Authority (PS), Peru (PE), The Philippines (PH), Serbia (RS), Singapore (SG), The South African Customs Union (SACU), Tunisia (TN), Turkey (TR) and Ukraine (UA).
FHA is an abbreviation used for all the FTA-partners, including EU, EFTA and the EEA-countries, in Chapters 61, 62 and 63. The code does not cover countries included in the Norwegian GSP system.
"Ordinary" GSP countries are covered by the code GSP, and Lower Middle Income Countries and Territories with less than 75 millons inhabitans by the code G+. Since all products originating in the Least Developed Countries (LDCs) are granted duty-free treatment, this is not especially reflected in the Customs Tariff. Information concerning which countries that belong to the relevant group of countries (GSP or MUL) may be found in separate documents on our website.
Column 5 – "Quantity"
This column indicates the units of quantity used to prepare statistical information.
Column 6 – "References"
This column is used for references to the annex where definitions, information on tariff quotas, tariff reductions and other relevant information is stated. In the electronic version of the customs tariff, this information is available as pop-ups and links.
The printed Customs Tariff does not contain any information regarding regulations, excise duties or fees.
Updated: 27/11/2024