G/VAL/Q/NOR/1  
23 October 2023 
(23-7131) Page: 1/3 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS FROM THE UNITED STATES TO NORWAY  
REGARDING  DOCUMENT G/VAL/N/1/NOR/3  
NORWAY  
The following communication, dated 20 October  2023, is being circulated at the request of the 
delegation of the United States.  
 
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The United States would like to thank Norway  for notifying the Norwegian version of the Acts 
including Movement of Goods Ac t, Customs Duty Act , and Movement of Goods Regulations  in 
document  G/VAL/N/1/ NOR/3. 
 
The United States requests written responses to the following questions:  
 
Question  1 
 
The Movement of Goods Act Section 6 -3 (1)(d) and (4) reference regulatory provisions for instances 
where there is a related party sale, however, no such regulations were provided. Please confirm if 
there are corresponding regulations. If so, please provide the regulations or a link to them.  
 
Question  2 
 
Please identif y the law and specific provision which implements Article 1.2 of the Customs Valuation 
Agreement (CVA) concerning related party transactions.  
 
Question  3 
 
Please identify the law and specific provision which implements Article 2.1(b) of the CVA concerning 
the transaction value of identical goods. Additionally, please indicate what happens when there is 
no sale at the same commercial level and in substantially the same quantity as the goods being 
valued.  
 
Question  4 
 
Please identify the law and specific prov ision which implements Article 2.2 of the CVA.  
 
Question  5 
 
Please identify the law and specific provision which implements Article 2.3 of the CVA.  
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  Question  6 
 
Are there regulations concerning the determination of transaction value of identical goods und er 
Article 2.3 of the CVA, as noted in the Movement of Goods Act, Section 6 -4(3)? If so, please provide 
the regulations or a link to them.  
 
Question  7 
 
Norway's legislation appears to have only incorporated part of Article 3.1(b) of the CVA concerning 
transaction value of similar goods. Please identify the law and specific provision which implements 
the remainder of Article 3.1(b); specifically, situations where no sale is found and use of transaction 
value of similar goods sold at a different commercial le vel or in different quantities may be necessary. 
Please identify the law and specific provision which implements Article 3.2 of the CVA.  
 
Question  8 
 
Please identify the law and specific provision which implements Article 3.3 of the CVA.  
 
Question  9 
 
Are there regulations concerning the determination of transaction value of identical goods under 
Article 3 of the CVA as noted in the Movement of Goods Act, Section 6 -5(3)? If so, please provide 
the regulations or a link to them.  
 
Question  10 
 
Please identi fy the law and specific provision which implements Article 5.1(b) of the CVA concerning 
deductive value.  
 
Question  11 
 
Please identify the law and specific provision which implements Article 5.2 of the CVA.  
 
Question  12 
 
Please identify the law and specifi c provision which implements Article 6.2 of the CVA concerning 
computed value.  
 
Question  13 
 
Are there regulations concerning the determination of computed value under Article 6 of the CVA, 
as noted in the Movement of Goods Act, Section 6 -8(2)? If so, plea se provide the regulations or a 
link to them.  
 
Question  14 
 
Please identify the law and specific provision which implements Article 7.3 of the CVA concerning 
Customs ' obligation to inform the importer of the customs value determined under Article 7.  Are 
there regulations concerning the determination of alternative customs value under Article 7 of the 
CVA as noted in the Movement of Goods Act, Section, Section 6 -9(3)? If so, please provide the 
regulations or a link to them.  
 
Question  15 
 
Are there regulations concerning the conversion of currency under Article 9 of the CVA, as noted in 
the Movement of Goods Act, Section 6 -12(2)? If so, please provide the regulations or a link to them.  
 
Question  16 
 
Article 10 of the CVA specifically provides t hat information which is by nature confidential, or which 
is provided on a confidential basis for the purposes of customs valuation must not be disclosed 
without the specific permission of the person or government providing such information, except to G/VAL/Q/NOR/1  
 
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  the extent that it may be required to be disclosed in the context of judicial proceedings. Norway 's 
provisions in the Movement of Goods Act, Sections 7 -10 through 7 -13 and Customs Duty Act, 
Sections 8 -1 through 8 -3 appear to allow for disclosure in a variety o f circumstances, including in 
any proceedings with other parties, exchanges with a foreign state or organization, to public 
authorities, and for research purposes. Please explain how the law is consistent with Article 10 of 
the CVA.  
 
Question  17 
 
The Custo ms Duty Act Section 12 -8 has provisions on contesting a customs authority decision, but 
the provisions do not state whether the right of appeal exists without penalty in accordance with 
Article 11.1 of the CVA. Please clarify whether there is a right to ap peal to a judicial authority 
consistent with Article 11.2 of the CVA. Is the decision on appeal given to the appellant and the 
reasons for such decision provided in writing  in accordance with Article 11.3 of the CVA? Is the 
appellant informed of any rights of further appeal?  
 
Question  18 
 
Please identify the law and specific provision which implements Article 12 of the CVA concerning the 
publication of laws, regulations, jud icial decisions, and administrative rulings.  
 
Question  19 
 
Please indicate where the second sentence of Article 15.2(b) of the CVA concerning the factors to 
be considered in determining whether goods are similar, including quality, reputation and existence  
of trademark is incorporated in Norway 's law.  
 
Question  20 
 
Please identify the law and specific provision which implements Article 15.2(c) of the CVA concerning 
the types of goods that may not be considered identical or similar goods.  
 
Question  21 
 
Norwa y's provision on the transaction value of similar goods under Article 15.2(d) is not restricted 
to goods produced in the same country as the goods being valued. Please identify the law and 
specific provision which implements Article 15.2(d) of the CVA.  
 
Question  22 
 
Please identify the law and specific provision which implements Article 15.2(e) of the CVA concerning 
situations where, in the context of relying on identical or similar goods, goods produced by a different 
person may be taken into account for the purposes of determining customs value.  
 
Question  23 
 
Section 9 -2 of the Customs Duty Act appears to incorporate Article 16 of the CVA concerning the 
importer 's right to an explanation in writing from the customs authority on how the value of the 
importer 's goods was determined. However, Section 9 -2 does not specifically reference valuation of 
the importer's goods. Rather, it states that the customs authority will provide a notice for customs 
duty which shall contain all information re levant for the determination of customs duty. Please 
identify the law and specific provision which provides for the importer 's right to a written explanation 
on how the customs authority determined the customs value of its goods.  
 
Question  24 
 
Article 14 o f the CVA provides that the Interpretative Notes at Annex I and the notes in Annexes II 
and III form an integral part of the CVA, and that the articles of the CVA are to be read and applied 
in conjunction with their respective notes. It does not appear tha t all of the Interpretative Notes 
have been implemented in Norway 's legislation. Please identify the law and specific provisions which 
implement the Interpretative Notes.  
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