G/RO/LDC/N/NOR/1  
 
30 June 2017  
(17-3544) Page: 1/7 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
NORWAY  
The following communication, dated 29 June 2017, is being circulated at the request of the 
delegation of the Norway.  
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial  Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to notify preferential rules of 
origin as per the established procedures1.  In addition, as mandated by the Ministerial Decision, 
the Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Following such requirements, the following notification has been received from: Norway.  
A. BASIC INFORMATION  
1)  Notifying member  Norway.  
2)  Date of entering into force of Rules 
of origin and any substantive  
modification thereof  1971 – 1999 – 2009 – 2017 
http://www.toll.no/en/corporate/im port/free -trade/gsp ---
generalized -system -of-preference/ . 
3)  Date of expiration of Rules of origin 
if applicable  N/A. 
4)  Title of the preferential scheme for 
which legislation on Rules of origin 
is applicable  GSP - Generalized System of Preference.  
5)  Authori ty(ies) granting the 
preferential treatment  Norwegian Customs  - postmottak@toll.no  
Tel.: +47 22 86 03 00 . 
6)  National authorities in charge of 
Rules of origin administration  Directorate of Norwegian Customs – postmottak@toll.no  
Tel.: +47 22 86 03 00.  
 
B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1)  List of Beneficiaries  The list of beneficiaries are available at:  
http://www.toll.no/en/corporate/import/free -trade/gsp ---
generalized -system -of-preference/countries -that-are-a-part-
of-the-norwegian -gsp-system/ . 
                                                
1 The relevant notification require ments are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/NOR /1 
 
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  2)  Eligibility  The eligibility criteria can be found at:  
http://www.toll.no/en/corporate/import/ free-trade/gsp ---
generalized -system -of-preference/countries -that-are-a-part-
of-the-norwegian -gsp-system/ . 
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)  General criteria, if applicable for all products   
 (a) Definition of wholly obtained 
products  The products which are considered to be "wholly obtained" in 
an GSP -country are mainly products from agriculture, hunting 
and fishing, mineral products extracted from the soil or 
seabed of the country concerned and products from sea 
fishing etc. T he products are defined in the Customs 
Regulations § 8 -4-32. 
 (b)  Describe the criteria for not -
wholly produced products  As a main rule, a product is considered to be sufficiently 
worked or processed when all the non -originating materials 
used in the pro duction in the GSP -country concerned are 
classified in a HS tariff heading (first four digits) different from 
the tariff heading of the product to be exported. The input 
materials have changed position in the HS, and hence their 
tariff classification.  
Howe ver, if the product obtained is referred to in columns 1 
and 2 of the "List of working and processing operations," 
(product -specific rules or "list -rules"), the specific rules laid 
down for the individual product in the list shall apply when 
determining th e level of processing instead of the general rule 
of change in tariff classification. A product mentioned here is 
thus considered as being sufficiently worked or processed 
when all the conditions laid down for the product concerned in 
column(s) 3 and/or 4 are fulfilled. The list of processing 
operations also includes a set of Introductory Notes.  
There are however exceptions to the main rule. These are 
outlined below.  
Exception I: the tolerance rule  
From the main requirements outlined above, i.e. change in 
tariff classification and terms laid down in processing 
operations, exceptions are made for small quantities of non -
originating materials for which the value does not exceed 10% 
(or 15 %) of the ex -works price of the product.  
Please note: the tolerance rul e does not apply however for 
textile products of HS -chapters 50 -63. Also, the rule is not 
applicable in such a manner that a maximum limitation of the 
value of non -originating materials allowed, as laid down for a 
product in the list of product -specific ru les, is exceeded.  
Exception II: insufficient working or processing  
A number of simple operations, referred to as "minimal 
operations," are considered to be insufficient working or 
processing. A product which has been subjected to only one or 
more of these insufficient processes will not – single or added 
together - obtain originating status even if it satisfies the 
change of tariff classification rule or any percentage rule for 
the product in the List of product -specific rules.  
Exception III: cumulation  
Cumulation of origin allows an exporter in a GSP -country to 
make use of materials with originating status imported from 
another GSP -approved country in a production process, 
contrary to the main requirements regarding change in tariff 
classification or possib le "list rules" outlined above.  
In the Norwegian GSP -scheme, the four following types of 
cumulation are provided for:  
• Regional cumulation  
• Bilateral cumulation  
• Diagonal cumulation  
• LDC cumulation  G/RO/LDC/N/NOR /1 
 
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  Regional cumulation  
This refers to the possibility of cumulati on of origin between 
developing countries forming regional economic groups. This 
provision makes it possible for a GSP -country to cumulate with 
originating materials from another country within the same 
regional economic group.  
As of October 2012, regional  cumulation is implemented for 
the ASEAN economic group, allowing cumulation of origin 
between Brunei, Cambodia, Indonesia, Laos, Malaysia, 
Myanmar, Philippines, Singapore, Thailand and Vietnam. 
Regional cumulation is also implemented for the SAARC 
economi c group, allowing cumulation between Bangladesh, 
Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka.  
Please note: a precondition for the use of regional cumulation 
that is that the trade in such materials between the countries 
concerned is governed by  rules of origin identical to those laid 
down in the Norwegian GSP -scheme. Further, it is a 
requirement that GSP -countries wishing to benefit from such 
regional cumulation have been authorised by the Norwegian 
authorities in advance.  
LDC cumulation  
This re fers to the possibility of cumulation of origin between 
LDCs. This provision makes it possible for a LDC to cumulate 
with originating materials from another LDC. A LDC in ASEAN 
or SAARC cannot combine regional and LDC cumulation for a 
dispatchment.  
Qualify ing units  
When considering the originating status of a product, each 
product unit must be assessed individually. Concerning a 
shipment of goods, the rules of origin requirements must be 
fulfilled for each individual product. It is thus not allowed to 
consider the whole shipment as a single unit, except in cases 
where the HS nomenclature classifies a group, set or an 
assembly of products as one unit under a single tariff heading.  
• Packing materials, which are included together with the 
product for classificat ion purposes, shall be included (as in 
cases of other materials and parts) when determining the 
originating status of a product.  
• Accessories, spare parts and tools, constituting standard 
equipment dispatched with the product and included in the 
price, shal l form an integral part of the product concerned 
(the main product).  
• Sets, as defined in the General Interpretative Rules of the 
HS-nomenclature, are considered to be originating in a 
GSP-country if all the components of the set are originating 
products. A lternatively, a set is also considered as 
originating in a GSP -country if the value of all non -
originating materials (components) used do not exceed 
15% of the ex -works price of the set.  
• "Neutral elements", such as energy, fuel, machinery and 
tools, used d uring the production, or materials/ingredients 
which are not entering or incorporated in the final product 
and which are not intended to be so, shall not be taken 
into consideration when assessing the originating status of 
a product.  
 (c)  Insert the form ula for 
calculating ad valorem  
percentage  N/A 
2)  Product specific rules of origin, where applicable  
 (a)  Insert  the link where the 
complete list of product 
specific rules of origin can be 
found.  http://www.toll.no/contentassets/b24f017ca1ba4a239753302
278450112/processlist.pdf  G/RO/LDC/N/NOR /1 
 
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   (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied for 
product specific rule  Formula for calculating ad va lorem  percentage when applied 
for product specific rule indicates the maximum percentage of 
non-original material (VNM) allowed in relation to the ex -
works price of a product:  
VNM % = _  _VNM ____ x 100  
   ex-works price  
VNM shall be determined on the basis of the customs value 
(CIF) at the time of importation of the non -original materials. 
If such value is unknown or cannot be ascertained, the first 
ascertainable price paid or payable for the materials shall be 
applied.  
3) Definition of non -originating 
mate rial and originating material, if 
any The 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 first two 
columns in the list describe the produ ct obtained. The working 
or processing required by a rule in column 3 needs to be 
carried out only in relation to the non -originating materials 
used.  
4) List of insufficient working process, 
if any  A number of simple operations, referred to as "minimal 
operations," are considered to be insufficient working or 
processing. A product which has been subjected to only one or 
more of these insufficient processes will not – single or added 
together - obtain originating status even if it satisfies the 
change of ta riff classification rule or any percentage rule for 
the product in the List of product -specific rules.  
5) Rules for application of cumulation 
and related procedures if any  1) Bilateral cumulation makes it possible to use, without 
restrictions, Norwegian orig inating materials and input -
products in the production process in a GSP -country, in 
the same manner as materials from the GSP -country 
itself, when the finished product is exported to Norway. 
This means, in practical terms, that the materials used in 
the pr oduction in a GSP -country having "originating 
status" from the GSP -country concerned or from Norway, 
may be used without restrictions with regards to 
production criteria that may apply for the finished product 
or any specific requirements laid down for the  product in 
the List of product -specific rules.  
2) Please note: when making use of Norwegian materials in 
the production in a GSP -country for cumulation purposes, 
originating status must be documented by a statement of 
origin issued by the Norwegian exporter in question in 
order to obtain preferential treatment.  
Diagonal cumulation   
Diagonal cumulation (with the European Union and 
Switzerland) makes it possible to use materials and input -
products originating in Norway, the European Union or 
Switzerland in addi tion to the GSP -country itself, in goods 
produced in a GSP -country, when the final product is exported 
to either Norway, the European Union or Switzerland. As with 
bilateral cumulation, restrictions with regards to production 
criteria that may apply for fi nished products or any specific 
requirements laid down for the product in the List of product -
specific rules do not apply. The final product may be exported 
as a GSP -originating product to Norway, the European Union 
or Switzerland.  
Please note: all commodi ties classified under chapters 1 -24 in 
the HS nomenclature are excluded from this cumulation 
arrangement. As with bilateral cumulation, originating status 
must be documented by a statement of origin issued by the 
Norwegian exporter in question in order to obtain preferential 
treatment.  
6) Any other information that member 
deems necessary  N/A 
 G/RO/LDC/N/NOR /1 
 
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  III.   DOCUMENTARY REQUIREMENTS  
1)  Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin and/or any other proof 
of origin, i f any  The requirement for certificate of origin is in the process of 
being replaced by the REX -system. For detailed information 
about the REX system, see the link below:  
http://www.toll.no/en/corporate/import/free -trade/gsp ---
generalized -system -of-preference/the -registered -exporter -
system -the-rex-system -/ 
 (b)  Authority to be designated 
for issuance of c ertificate of 
origin  For beneficiary countries that have not joined the REX system, 
government authorities have been designated for issuance of 
certificates of origin until 30 June 2020. After that date only 
the REX self -certification system will be accept ed as proof of 
origin.  
 (c)  Prescribed form of Certificate 
of origin and/or any other 
proof of origin  Form A.  
 (d)  Any other procedures applied 
for certificate of origin 
and/or any other proof of 
origin, if any  A statement on origin given by the produc er/exporter on the 
invoice or any other commercial document if the value of the 
originating goods does not exceed NOK 60,000.  
2)  Direct shipment  
 (a)  Rules applicable for direct 
shipment, if any  As a rule, goods shall be transported directly from the G SP-
country in question to Norway upon request by an identified 
Norwegian importer (a Norwegian consignee). However, goods 
may be transported through one or more other countries on 
the condition that they have remained under customs 
surveillance during tran sit or storage. They must not undergo 
other operations than those designed to keep them from 
deterioration.  
Further, when shipping GSP -products through the European 
Community or Switzerland, re -exportation of GSP -products, 
either as a whole or split consi gnment, is also allowed. As 
such, in order to save transport costs, whole shiploads may be 
shipped from a GSP -country to a central store in the European 
Community for later distribution to other consignees in 
Europe.  
 (b)  Documentary requirement for 
proo f of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  In case of splitting of consignments, a replacement proof of 
origin is required.  
 
IV.  VERIFICATION AND PENALTIES  
1)  Procedure for verification of proofs 
of origin  Customs Regulation Section 8 -5-13  
(1) The customs authorities may make it a condition for 
preferential tariff treatment that the competent authorities 
of the country of export verify that the product covered by 
the proof of origin is an originating product and that the 
proof of origin is genuine.  
(2)  If the customs authorities have not received a reply to 
their enquiry to the competent authorities of the country 
of export within six months or the reply does not c ontain 
sufficient information to determine the product's origin or 
that the proof of origin is genuine, a new enquiry shall be 
sent. If a reply to the new enquiry has not been received 
within four months, preferential tariff treatment will not be 
granted u nless the customs authorities do not find cause 
to doubt the origin.  
(3)  While awaiting the verification results pursuant to 
sub-section (2), the customs authorities may postpone the 
decision to permit preferential tariff treatment if there are G/RO/LDC/N/NOR /1 
 
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  indication s that the conditions for preferential tariff 
treatment have not been met.  If the customs authorities 
decide to postpone, they shall, upon specific conditions if 
the conditions in the regulation are in place, offer to place 
the product at the free disposa l of the importer.  
2)  Penalties for fraud and false 
declarations  a. Customs Act Section 16 -5 
 Any person who makes an incorrect statement or gives 
incorrect information, or who presents incorrect or 
misleading identification  documents, or who in any other 
manner attempts to mislead the customs authorities is 
liable to penalties.  
b. Customs Regulation Section 16 -10 Additional customs 
duty - Section 16 -10-1 Assessment of additional customs 
duty 
 (1) Additional customs duty is assessed after a concrete 
overall ass essment in which account is taken of the 
degree of culpability, the size of the evasion and 
other circumstances. The basis for the assessment 
is the customs duty that the perpetrator has 
evaded, or has attempted to evade, on the goods to 
which the customs duty violation relates.  
 (2) As a rule additional customs duty shall range from 0 
to a maximum of 30 % in the case of negligent 
violations and from 30 to a maximum of 60 % in the 
case of grossly negligent or wilful violations.  
c. Customs Act Section 16 -17 Viola tion Fines  
 The customs authorities may impose administrative 
violation fines against any person who violates obligations 
pursuant to Sections 3 -1 to 3 -7, 4-1, 4-10 to 4 -12, 4-20 
to 4-25 and 4 -30. 
3)  Authorities and procedures for 
appeal in the case of d ispute on 
verification  A first appeal shall be submitted to the Customs House making 
the first determination. A second appeal may be submitted to 
the Directorate of Norwegian Customs.  
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin  The requirement for preservation of documents related to 
issuance of proof of origin is minimum three years.  
5) Any other relevant information  N/A 
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages conta ining 
the preferential rules of origin 
applicable under a PTA granted 
under the Decision on Measures in 
Favour of Least -Developed  
Countries (Annex F of the 
Hong  Kong Ministerial Declaration)  1. The legislative text of the Norwegian preferential rules of 
origin for the Least -Developed Countries is available and may 
be downloaded from:  
 (a) Customs Act  
 http://www.toll.no/c ontentassets/71f70c1b980a45b8b570
98ded3069fd9/act_on_customs_duties_and_movement_of
_goods_jan2017.pdf . 
 (b) Customs Regulation  
 http://www.toll.no/contentassets/eb096d765fd3460c9415
b6a3d158aec1/regulations_to_the_act_on_customs_dutie
s_and_movement_of_goods_april17.pdf  
2. The full text of the administrative regulations concerning 
rules of origin for the  Least -Developed Countries is available 
and may be downloaded from:  
http://www.toll.no/en/corporate/import/free -trade/gsp ---
generalized -system -of-preference/  
3. The details of the preferential rules of origin for Least -
Developed Countries are available and may be downloaded 
from:  
http://www.t oll.no/en/corporate/import/free -trade/this -is-
how-you-obtain -preferential -treatment/ . (b) The full text of the administrative 
regulations concerning modalities 
for issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, including 
any requirements  related to 
stamps to be used along with 
notification of stamps  
(c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving  G/RO/LDC/N/NOR /1 
 
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  countries including transit through 
third countries  
(d) The full texts of the modalities of 
the verification procedures and 
related penalties  
__________