./.RESTRICTEDWORLD TRADE
ORGANIZATIONG/SCM/W/459
24 July 2001
(01-3674)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
IMPLEMENTATION-RELATED ISSUES REFERRED
TO THE  COMMITTEE IN THE 15 DECEMBER 2000 DECISION
OF THE GENERAL COUNCIL
Communication from Norway
The following communication has been received, on 23 July 2001, from the Permanent
Mission of Norway.
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A summary of the Norwegian drawback system.
Norway has a drawback system for imports used  in the production of goods for export, for
goods exported in an unchanged condition, and a partial drawback for goods imported temporarily toNorway for certain uses.  Customs authorities ma y grant individual drawbacks or grant a general
drawback according to the specifications in the Norwegian Customs Tariff.
The drawback system for imports includes imports of raw materials or products used in the
production, repair, finishing and/or packing of goods  for export.  Normally these products must be
imported and exported by the manufacturer.  Products may also be exported through special sales
organizations or be delivered to a customs warehouse for later exportation.
In special cases, repayment may be granted for raw materials, etc., that have not been
imported by the exporter.  Such repayment may in addition, be granted when processing mentioned
above has occurred in several steps (max. 3) by manufacturers working in cooperation. Each link must
be able to substantiate the production process.
The drawback is equivalent to the import duty paid for the used raw materials, etc.  Customs
duty can also be repaid when other goods than those imported are used on the condition that these are
the same types as those for which documentation is available.  Import duty may also be repaid for
goods that are lost, wasted or destroyed during manufacturing under the condition that wastedmaterial cannot be used for other purposes.
Drawbacks are granted when the goods are exported within two years of importation.  An
application for drawback must be made within 1 year of exportation.  These time limits may be
extended in special cases.  The exportation requirement may be dropped when the goods aredestroyed at the owner’s cost under the control of Customs or other government authority.G/SCM/W/459
Page 2
Partial drawback may be granted for:
• rolling railroad equipment and spare parts which have been imported for temporary use.  The
repayment is calculated on the basis of duty minus 2 per cent for every month or partial monthsince the goods were imported.
• leased or loaned goods that have been temporarily imported, or used by foreign companies,
institutions, or individuals for their work or to fulfill a contract.  The drawback is the duty with adeduction of 5 per cent for each month or partial month since the goods were imported.
The imported goods are under the supervision of the importer after duty has been paid.  The
Customs Authorities do not in any way follow the matter and it is the sole responsibility of the
manufacturer to apply for a drawback after the finished product is exported.
It is not necessary to apply ahead of time. There are no restrictions on the types of goods that
are covered by the system.  The minimum drawback for each export declaration is NKr 40; however,
there is no minimum bill of entry.
In order to receive the drawback, the manufacturer must send an application to the local
customs authorities with:
• a bill of entry and invoice
• the declaration of export and supporting invoice
• a written statement from the manufacturer providing a description of the amount of raw materials
etc. used in the production of the finished exported good
• and the computation of the drawback.
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