WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 24 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
1. Norway has not made significant changes to  customs procedures or documentation since 
2004.  Its average applied MFN tariff is 7.0%;  the average tariff on agricultural products (WTO 
definition) is 37.6%, while the average tariff on ot her products is 0.6%.  Norway’s average bound rate 
is 29.1%.  Preferential tariffs are granted under the EEA, several FTAs, and the GSP. 
2. Norway did not impose any anti-dumping or countervailing measures during the review 
period, nor any measures under the Agreement on Safeguards.  Norway adopts harmonized EC 
technical regulations and SPS measures (excluding on plants);  it may adopt national technical 
regulations, and negotiate adaptati ons to related EC rules.  It has harmonized its competition policy 
legislation with EC rules.  It introduced a number of  changes to its intellectual property legislation;  it 
allows the parallel importation of IP-protected goods from EEA members but, in general, not from 
other countries. 
3. Exporters may benefit from a drawback schem e and other tariff concessions, as well as from 
financing and guarantee programmes.  A relatively large number of other incentive schemes which are 
subject to EEA disciplines on state aid.  The Stat e participates in several economic activities, and 
privatization has slowed down considerably since 20 04.  Norway's public procurement regime is open 
to all suppliers but only a small portion of cont racts is apparently awarded to foreigners. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures and documentation 
4. Norway has made no significant changes to customs procedures or documentation during the 
review period.  New customs legislation scheduled to  enter into force in 2009 is not expected to alter 
import requirements.  Efforts are being made to facilitate trade while stepping up security and the ability to detect unlawful activities. 
5. The Norwegian Customs and Excise Service (Tollvesenet), is responsible for customs 
procedures.  It is an autonomous agency under th e Ministry of Finance.  It comprises a central 
Directorate and six regional customs offices.
1  Customs rules are set out in Customs Act No. 5, 1966 
(as amended) and in Customs Regulations No. 8962,  1967 (as amended).  The authorities state that 
there have been no changes to Norway's legal fra mework as it relates to customs procedures and 
documentation since 2004.  The latest English tran slations of the Customs Act and Regulations are 
from 1997 and 1995, respectively.2  
6. A new Customs Commodities and Procedures  Act was adopted in Parliament in 
December 2007, and its entry into force, together with related new regulati ons is scheduled for the 
beginning of 2009.  According to the authorities, th e Act is based upon a technical revision of current 
legislation, consolidating national customs pr ovisions and customs rules and procedures in 
international customs treaties to which Norway is bo und.  The aim of the legislation is to provide a 
systematic set of rules giving the full pi cture of Norway's customs legislation. 
                                                      
1 Tollvesenet (2006). 
2 The Customs Act.  Viewed at:  http://www.ub. uio.no/ujur/ulovdata/lov-19660610-005-eng.pdf;  and 
the Customs Regulations.  Viewed at:  http://www.u b.uio.no/ujur/ulovdata/for-19671215-8962-eng.doc. Norway WT/TPR/S/205/Rev.1 
 Page 25 
 
 
7. There are no general registration requi rements for exporters or importers.3  In some cases, 
however, importers of certain products must be registered.  For example, under the Regulations 
Relating to Plants and Measures Against Pests (2000, as amended in 2004), importers of certain plants 
must be listed in the plant health register of the NFSA.4  Likewise importers of  animal feeding 
products must be registered and approved by the Food Safety Authority (Regulation 2002-11-07 
No. 1290).  Importers of alcoholic  beverages above 2.5% must be registered unless they have a 
special permit or licence.5  Under the Excise Tax Regulation (N o. 451, 11 December 2001), importers 
of technical ethanol must also be registered. 
8. Documentation requirements include:  an import declaration specifying customs value (the 
Single Administrative Document, SAD), used by all EC and EFTA countries;  an invoice;  a bill of 
lading or a transport document;  a certificate of orig in when preferential treatment is requested;  and 
an import licence or certificate when required.6  Customs procedures are computerized, and 96% of 
customs declarations are submitted to the Regional Customs Authority electronically, the remainder is 
presented manually, but processed electronically.7  The authorities note that imports from EC and 
EFTA countries are subject to import procedures identical to those from non-EC and EFTA countries. 
9. All import declarations are handled by the TVINN electronic clearance system, which is 
accessible 24 hours a day.  The system includes checks to detect declarations that contain errors or 
may require closer examination by customs official s, for example if prices differ significantly from 
average prices, or if imports from a certain country are unusual.  According to the authorities, this 
happens in about 10% of cases:  some of these ar e picked out for further examination by customs 
officials and ever fewer are subject to physical ex amination.  If the declarations are not stopped by 
these control mechanisms, the goods are cleared within 3-5 minutes.  In 2007, the Norwegian 
Customs and Excise Service assessed over 4.6 m illion import declarations.  In the same year, 
1,166 companies were audited, and 1 66 serious contraventions were found.8 
10. Various benefits are available to  importers with a "credit status ":  they may postpone payment 
of customs duties and VAT until the 18th of the month following importation;  customs duty and VAT 
for more than one shipment can be accumulated in to a single payment;  and where they are unable to 
make a complete declaration at the time of cu stoms clearance, they may complete a temporary 
declaration and have the goods released.  A final d eclaration must be provided within ten days.  
Importers may apply for "credit status" to the No rwegian Customs and Excise Service, which will 
base its decision on the credit rating of applicants (as provided by a credit rating agency), and taking 
into account prior non-payment or delayed payment to customs.9   Where monthly credit is given, 
Norway charges a fee of NKr 75 (about US$14) per import declaration.  The authorities indicate that 
about 80% of importers of goods in 2007 had cred it status.  A number of small businesses also use a 
forwarding agent with credit status.  
11. The Norwegian Customs and Excise Service ha s issued a Strategy Plan 2005-2008, which 
sets out changes it intends to implement over this period.  One overarching objective is to improve 
customs procedures for users seeking to abide by th e rules;  other objectives are to increase security 
                                                      
3 WTO (2004). 
4 WTO document WT/TPR/M/138/Add.1, 29 November 2004. 
5 The authorities note that, in practice, such registered importers are generally hotels or restaurants who 
wish to import alcohol on an ad hoc basis. 
6 WTO document WT/TPR/S/138, 13 September 2004. 
7 WTO document WT/TPR/S/70, 24 May 2000. 
8 Tollvesenet (2006).  
9 WTO document WT/TPR/M/138/Add.1, 29 November 2004. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 26 
 
 
and to develop better intelligence and risk analysis.10  Concrete actions taken to facilitate trade include 
the establishment of an automatic pa yment machine at some airports, where travellers can register and 
pay duty;  as well as an initiative to facilitate cust oms clearance with Sweden for persons using minor 
roads.  The authorities indicate that it has ongoing pr ojects to implement measu res in Norway, similar 
to those introduced by EC Regulation No. 648/2005 amending the EC Customs Code.11 
12. The Norwegian Customs and Excise Service coopera tes with other European countries within 
the framework of EFTA/EC.12  There are provisions for administra tive cooperation in customs matters 
in EFTA's free-trade agreements, largely with respect  to verifying origin.  Norway has entered into 
19 customs agreements containing provi sions on cooperation covering 20 countries13, aimed at 
information exchange in connection with customs controls.  Norway is a member of the World 
Customs Organization.  It is also a signatory to the International Convention on the Simplification and 
Harmonization of Customs Procedures (Kyoto Conven tion), and in January 2007 ratified the revised 
convention, which entered into force in February 2006.14 
13. Norway has notified WTO Members that preship ment inspection is not required on imports.15 
(ii) Customs valuation 
14. Norway's customs valuation procedures are set out  in the Regulations on Customs Valuation, 
issued under the Norwegian Customs Tariff.16  There have been no amendments to the rules on 
customs valuation since 2004.  The transaction value is  the primary basis for valuation.  When the use 
of the transaction value is not possible, the altern ative methods stated in the CVA are used.  The 
transaction value (as declared by importers) was us ed for customs valuation of around 97% of all 
imports in 2007.  
15. Under the Norwegian Administrative Act (1967), importers have a right to a written 
explanation from the customs administration about  how the customs value of their imports were 
determined.  In case of a disagreement over a deci sion concerning customs value, classification of 
products or duties, importers may appeal to th e Directorate of Customs and Excise through local 
authorities.  According to the authorities, since 2004, there have been between 600 and 650 appeals 
per year, including on excise duties;  around 10% to 20% of the appeals led to a reversal of the 
decision. 
                                                      
10 Directorate of Customs and Exci se online information.  Viewed at:  http://www.toll.no/upload/ 
strategiplan2005-2008_eng.pdf. 
11 For a summary of the measures introduced by the EC Regulation see WTO document 
WT/TPR/S/177/Rev.1, 15 June 2007.  The authorities note that this is not an area covered by the EEA 
Agreement. 
12 WTO(2004). 
13 The countries are:  Czech Repub lic, Denmark, Estonia, Finland, Ge rmany, Hungary, Iceland, Israel, 
Latvia, Lithuania, the Netherlands, Poland, Russian Federation, Slovakia, Slovenia, South Africa, Spain, 
Sweden, the United Kingdom, and the United States. 
14 World Customs Organization online information.  Viewed at:  http://www.wcoomd.org/kybody 
content.htm. 
15 WTO document G/PSI/N/1/Add.3, 12 October 1996. 
16 An English translation of the text of the regulations was notified by Norway in GATT document 
VAL/1/Add.11, 21 August 1981.  Amendments were notified in GATT documents VAL/1/Add.11/Suppl.1, 
25 April 1984 and VAL/1/Add.11/Suppl.2, 21 Marc h 1985.  Norway notified the WTO that its GATT 
notification remained valid under the WTO Agreement on Customs Valuation (WTO document G/VAL/N/1/NOR/1, 31 January 1996). Norway WT/TPR/S/205/Rev.1 
 Page 27 
 
 
(iii) Rules of origin 
16. Norway does not use non-preferential rules of origin for imports.  However, the authorities 
note that a new set of non-preferential rules of orig in is included in the ne w Customs Act, which is 
planned to be in force as from 2009.  Preferentia l rules are applied under the EEA and EFTA's free-
trade agreements with third countries, and under the GSP.  Exporters may benefit from tolerance 
rules, the various forms of cumulation permitte d under the respective agreements, as well as from 
significant similarities in rules of origin requirement s applied by Norway and the EC.  Tolerance rules 
are more limited with respect to textiles.  Ru les on preferential origin are set out both in the 
agreements to which Norway is party and in No rway's regulation on preferential rules of origin17; the 
latter was subject to technical revision in 2004,  but this did not entail substantial changes. 
17. Under the EEA, preferential rules of origin are product specific and are set out in Protocol 4 
to the Agreement.18  They stipulate the materials to be used  and processes to be carried out (sufficient 
processing) on non-originating materials in order fo r goods to obtain originating status.  Generally, 
there is a minimum threshold for value added thro ugh transformation within the EEA.  In the absence 
of sufficient processing a general "tolerance rule" a llows the use of non-originating materials provided 
these do not account for more than 10% of the ex-works price of the good.  However, for textiles, 
there are specific tolerance rules only for certain products, reflec ting the sensitivity of the sector.19 
18. The EEA provisions on diagonal cumulation confer  EEA origin on products that incorporate 
materials originating in a number of EEA a nd non-EEA countries provided transformation goes 
beyond a certain minimal set of operations20, though the stricter criteria for sufficient transformation 
generally applicable to non-EEA countries do not have  to be satisfied.  Non-EEA countries include 
Turkey, and since 2005, the Faroe Islands and EURO-M ED partners (Algeria, Egypt, Israel, Jordan, 
Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza strip). 
19. Rules of origin under the free-trade agre ements between EFTA and third countries are 
modelled closely on the EEA rules of origin.  Or iginating status is conferred on wholly obtained 
products or semi-manufactured or manufactured pr oducts that satisfy product-specific processing 
rules, based on minimum levels of value added.  In the case of EFTA's agreements with Egypt, 
Lebanon, and Tunisia, cumulation is allowed not onl y between the respective parties to the FTA, but 
also with the EC, Turkey, the Faroe Islands, and the other EURO-MED partners (see above), provided 
transformation goes beyond a certain minimal set of operations. 
20. Norway's GSP rules of origin are harmonized with the EC and Switzerland.  Changes to 
Norway's GSP system, effective January 2008, included  minor changes to origin rules:  the value limit 
for invoice declaration requirements when expor ting from a GSP country has been raised from 
NKr 25,000 (US$4,250) to NKr 100,000 (US$17,000).  Norway now uses the DAC-list from the 
OECD as a basis for including countries in its GSP system (Chapter II(iii)).  
                                                      
17 "Forskrift, 13 desember 2004 om preferensielle  opprinnelsesregler".  Viewed at:  http://www. 
regjeringen.no/upload/kilde/fin/reg/2004/0013/ddd/pdfv/231077-opprinnelsesforskriften.pdf. 
18 Through EEA Joint Committee Decision No. 136/2005, Protocol 4 was amended to extend the 
system of cumulation to participants in the Euro-Med.  Of ficial Journal L 321/2, 8 December 2005.  Viewed at:  
http://eur-lex.europa.eu/LexUriServ/LexUriSe rv.do?uri=OJ:L:2005:321:0001:0119:EN:PDF. 
19 Provided there is also a change in tariff classification, 10% of the weight of "mixed" textile products 
textile (comprising two or more basic textiles) may co me from non-originating countries;  and 8% of the ex-
works price of textile materials (exc luding linings and interlinings) may come from non-originating countries. 
Te tolerance rules on textiles are set out in Notes 5.1 and 6.1 of Annex I to Protocol 4 to the EEA Agreement.  
Viewed at:  http://eur-lex.europa.eu/LexUriServ/L exUriServ.do?uri=OJ:L:2 005:321:0001:0119:EN:PDF. 
20 These operations are set out in Article 6 of Protocol 4 to the EEA Agreement. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 28 
 
 
21. Under Norway's GSP scheme, origin rules for sufficient processing of manufactured products 
generally require a change in tariff classification (at the 4-digit HS level), as well as transformation that goes beyond a set of listed activities considered  as minimal operations.  In some cases, certain 
product specific rules must be satisfied, either in lieu of or in addition to the basic change of heading 
criterion.  The regulations contain a tolerance rule  allowing imports of manufactured products that 
have not been "sufficiently processed" to nevert heless contain non-originating materials accounting 
for up to 5% of the finished value of the product.   The tolerance rule does not apply to textiles. 
22. GSP rules of origin permit regional cumu lation under certain c onditions and require 
authorization from the Norwegian authorities.  Th e only countries to make use of Norway's GSP 
regional cumulation provisions are ASEAN Members.   Rules of origin also allow for bilateral 
cumulation:  GSP beneficiaries may use Norwegian originating materials without restriction, and irrespective of any requirements regarding tariff head ing change.  Diagonal cumulation, with material 
originating in the EC and Switzerland,  has been allowed since April 2001.
21 
(iv) Tariffs 
(a) MFN applied tariff 
23. The Norwegian Customs Tariff applied in 2008 is based on the HS2007 classification.  Import 
duties are levied on the c.i.f. value of goods.  The 2008 MFN tariff schedule contains 7,033 lines at 
the eight-digit level, of which 89.4% are ad valorem  duties and 10.7% are non- ad valorem  duties 
(Table III.1).  
24. Non- ad valorem  tariffs include specific (10% of the to tal number of tariff lines) and other 
types of duties (0.7% of the total).  The tariff contains 48 different ad valorem  rates;  including the 
ad valorem  equivalents of the non- ad valorem  tariffs, the tariff contains 622 bands.  As at the time of 
Norway's previous review, almost 84% of all tariff lines are duty free (Table III.1).  Some 92% of all 
tariff lines carry applied rates below 20%.  About 95% of the tariff lines for non-agricultural products 
are duty free, against 37.5% for agricultural products  (WTO definition).  This represents a reduction 
from 46.2% of duty-free agricultural tariff lines in 2004, and is due to the revision of the HS 
classification.  International tariff peaks (rates gr eater than 15%) apply to about 6% of the total 
number of lines. 
25. Seasonal tariffs apply to live interior plants, cut flowers, vegetables, and some fresh fruits.22  
In addition, Norway administers a tariff quota syst em for 24 tariff lines (at the eight-digit HS level), 
all concerning agricultural products (Chapter IV(2)). 
26. The global average applied MFN tariff in 2008 is 6.7%.  At 35.8% (WTO definition), the 
tariff for agricultural products is significantly hi gher than for non-agricultural products (0.6%) 
(Table III.2).  When considering dutiable lines only,  the average rate increase s significantly, to 40.8%. 
                                                      
21 WTO document WT/COMTD/N/6/Add.4, 18 January 2001. 
22 Products subject to seasonal tariffs  are also subject to separate non-seasonal tariff rates.  See also 
Chapter IV(2). Norway WT/TPR/S/205/Rev.1 
 Page 29 
 
 
Table III.1 
Structure of the tariff schedule, 2004 and 2008 
(Per cent) 
  2004 2008 
1. Total number of tariff lines 7,197 7,033 
2. Non- ad valorem  tariffs (% of all tariff lines) 10.3 10.7 
3. Non- ad valorem  with no AVEs (% of all tariff lines) 2.3 2.5 
4. Tariff quotas (% of all tariff lines) 0.4 0.3 
5. Duty-free tariff lines (% of all tariff lines) 83.9 83.7 
6. Dutiable lines average tariff rate (%) 44.5 42.7 
7. Domestic tariff "peaks" (% of all tariff lines)a 5.0 5.5 
8. International tariff "peaks" (% of all tariff lines)b 5.7 5.9 
9. Bound tariff lines (% of all tariff lines) 100.0 100.0 
 
a Domestic tariff peaks are defined as those exceed ing three times the overall average applied rate. 
b International tariff peaks are defined as those exceeding 15%. 
 Note: Some non- ad valorem  equivalents could not be estima ted, hence around 2.5% of total lines have been considered as 
 empty (no rate). 
 
Source: WTO Secretariat calculations , based on data provided by  the Norwegian authorities. 
Table III.2 
Summary analysis of the MFN tariff, 2008 
MFN  
Description No. of 
lines Average 
(%) Range 
(%) Coefficient 
of variation 
(CV) Final bound
average 
(%) 
Total 7,033 6.7 0 - 555 4.8 28.9 
HS 01-24 1,527 30.8 0 - 555 2.1 119.6 
HS 25-97 5,506 0.7 0 - 258.5 8.4 3.9 
By WTO category      
WTO Agriculture 1,342 35.8 0 - 555 1.9 138.2 
 - Animals and products thereof 157 129.2 0 - 555 0.9 347.0 
 - Dairy products 35 60.3 24.8 - 148.7 0.4 324.4 
 - Coffee and tea, cocoa, sugar etc. 241 20.0 0 - 427 2.4 147.5 
 - Cut flowers, plants 79 41.1 0 - 249 1.8 60.4 
 - Fruit and vegetables 362 30.8 0 - 347.8 1.8 113.5 
 - Grains 27 41.7 0 - 142.5 1.3 193.6 
 - Oil seeds, fats and oils and their products 167 15.5 0 - 188.4 2.2 83.9 
 - Beverages and spirits 82 20.3 0 - 306.3 2.7 66.7 
 - Tobacco 11 0.0 0 - 0 .. 3.3 
 - Other agricultural products n.e.s. 181 18.8 0 - 317.3 2.7 71.9 
WTO Non-agriculture (incl. petroleum) 5,691 0.6 0 - 331.3 9.3 3.4 
 - WTO Non-agriculture (excl. petroleum) 5,656 0.6 0 - 331.3 9.3 3.4 
   - Fish and fishery products 276 2.5 0 - 331.3 10.1 7.4 
   - Mineral products, precious stones and precious metals 380 0.0 0 - 0 .. 0.7 
   - Metals 682 0.0 0 - 0 .. 1.1 
   - Chemicals and photographic supplies 1,045 0.0 0 - 0 .. 3.2 
   - Leather, rubber, footwear and travel goods 209 0.0 0 - 0 .. 2.9 
   - Wood, pulp, paper and furniture 391 0.0 0 - 0 .. 0.3 
   - Textile and clothi ng 967 3.1 0 - 13.7 1.5 8.4 
   - Transport equipment 199 0.0 0 - 0 .. 3.4 
   - Non-electric machinery 652 0.0 0 - 0 .. 2.5 
   - Electric machinery 362 0.0 0 - 0 .. 2.5 
   - Non-agriculture articles n.e.s. 493 0.0 0 - 0 .. 2.2 
 - Petroleum 35 0.0 0 - 0 .. 0.0 
By ISIC sector a      
Agriculture and fisheries 540 25.6 0 - 555 2.5 80.1 
Mining 107 0.0 0 - 0 .. 0.1 
Manufacturing 6,385 5.2 0 - 459.4 5.3 25.1 
Table III.2 (cont'd) WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 30 
 
 
MFN  
Description No. of 
lines Average 
(%) Range 
(%) Coefficient 
of variation 
(CV) Final bound
average 
(%) 
By HS section      
  01  Live animals & products 435 42.2 0 - 555 2.0 150.4 
  02  Vegetable products 534 28.5 0 - 317.3 1.9 110.9 
  03  Fats & oils 121 13.9 0 - 148.6 1.9 65.1 
  04  Prepared food etc. 437 26.5 0 - 457.1 2.3 114.5 
  05  Minerals 191 0.0 0 - 0 .. 0.2 
  06  Chemical & products 947 0.9 0 - 258.5 14.7 6.7 
  07  Plastics & rubber 303 0.0 0 - 0 .. 4.4 
  08  Hides & skins 90 0.0 0 - 0 .. 3.1 
  09  Wood & articles 171 0.0 0 - 0 .. 0.0 
  10  Pulp, paper etc. 175 0.0 0 - 0 .. 0.6 
  11  Textile & articles  939 3.2 0 - 13.7 1.5 8.4 
  12  Footwear, headgear 64 0.0 0 - 0 .. 4.6 
  13  Articles of stone 181 0.0 0 - 0 .. 1.3 
  14  Precious stones, etc. 54 0.0 0 - 0 .. 0.2 
  15  Base metals & products 664 0.0 0 - 0 .. 1.2 
  16  Machinery 1,021 0.0 0 - 0 .. 2.5 
  17  Transport equipment 215 0.0 0 - 0 .. 3.4 
  18  Precision equipment 273 0.0 0 - 0 .. 2.0 
  19  Arms and ammunition 26 0.0 0 - 0 .. 1.6 
  20  Miscellaneous manufacturing 185 0.0 0 - 0 .. 2.4 
  21  Works of art, etc. 7 0.0 0 - 0 .. 0.0 
By stage of processing      
First stage of processing 986 15.4 0 - 555 3.3 52.7 
Semi-processed products 2,038 0.8 0 - 150.7 10.1 9.1 
Fully-processed products 4,009 7.6 0 - 459.4 4.4 33.1 
 
.. Not available.  
a ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source:  WTO Secretariat estimates, based on data provided by the Norwegian authorities.  
27. The highest tariffs apply to agricultural products (WTO definition), such as animals and 
products thereof (average tariff of 129.2%), da iry products (60.3%), grains (41.7%).  For non-
agricultural products, textiles and clothing are subject to  an average tariff of 3.1%.  The highest tariff 
rate is an ad valorem  tariff of 555% on live chickens.   
28. Dispersion, as measured by the coefficient of variation, remains significant. 
29. Norway's overall tariff is subject to nega tive escalation between unprocessed and semi-
processed products (15.4% and 0.8% respectively), ma inly due to high protection of agricultural raw 
materials;  on the other hand, there is positive escalation between semi-proces sed and fully processed 
products (average of 7.6% for fully processed products). 
(b) Tariff bindings 
30. Norway has bound its entire tariff schedule.  The overall average bound rate in 2008 is 28.9% 
(including estimated ad valorem  equivalents), with rates ranging from 0% to 745.1%.  Bound tariffs 
on agricultural goods are both specific and ad valorem :  Norway reserved the right to apply the higher 
of the rates and chooses to apply one of them for one calendar year at a time.  The authorities note 
that, generally the practice of the previous year is  followed.  The highest bound tariffs are on animals 
and products thereof, as well as dairy products, with  average rates of 347% and 324.4% respectively 
(Table III.2). Norway WT/TPR/S/205/Rev.1 
 Page 31 
 
 
(c) Tariff preferences 
31. Norway's foreign trade takes place for a large part under preferential conditions, mainly 
through the EEA and EFTA agreements and through pr eferential treatments with its EFTA partners to 
16 other trading partners (Norway's tariffs reducti ons for basic agricultural products, are negotiated 
bilaterally between it and the respective third parties to the EFTA free trade agreements).23  I n  
addition, tariff preferences are granted to Greenla nd and The Faroe Islands respectively, pursuant to 
agreements between Denmark and Norway of 1 Ma y 1985, and Denmark/Faroe Islands and Norway 
of 28 August 1992 (see also Chapter II(4)).  Preferen tial margins, however, are generally very low, 
reflecting low MFN tariffs on non-agricultural products  and the relative lack of liberalization of 
preferential trade in most agricultural products under most free trade agreements.  Preferences granted 
for processed foods sometimes take the form of matr ix tariffs (see above), as well as tariff quotas 
administered in addition to WTO quotas.  It has not been possible to calcu late the full impact of 
matrix tariffs and tariff quotas for either MFN or preferential tariffs (Table AIII.1). 
32. Norway's GSP scheme (as applicable to or dinary GSP recipients) provides for better 
preferential margins for beneficiary countries (with a global tariff average of 5.0%) than for Norway's 
partners under free trade agreements.  A few non-ag ricultural goods that do not benefit from duty-free 
treatment under the GSP scheme include various finish ed textile and clothing products.  A "special" 
GSP agreement for Botswana and Namibia provid es significant preferential rates on agricultural 
products from these countries.  Under the GSP scheme all imports (both agricultural and non-
agricultural goods) from LDC countries and 14 other countries are duty free (Table AIII.1).  Since 
January 2008, there have been changes to  Norway's GSP scheme (Chapter II(iii)). 
(v) Other charges affecting imports 
(a) Value-added tax (VAT) 
33. Norway applies a VAT on locally produced and imported goods and services (Table III.3).  In 
2007, the VAT contributed NKr 183.8 billion to govern ment revenue (some 22% of total income from 
taxes), up from NKr 129 billion in 2003.  The VAT is based on the ex-factory price of locally 
produced goods and services.  For imports, the VAT is levied on the customs value.  Generally the 
VAT base includes customs duty (if any), excise duties and other fees and charges levied on the actual good or service.  The relevant provisions are laid out in Act No. 66 of 19 June 1969 (the VAT Act) 
and its amendments.
24  The authorities note that the VAT Act is under technical revision;  a new Act 
is expected to enter into force in 2009 at earliest. 
(b) Excise duties, environmental taxes, and stamp duty 
34. Norway continues to apply excise duties and environmental taxes on various manufactured 
and imported products, on final treatment of waste,  on electricity consumption, and on emissions, as 
well as stamp duty (Table AIII.2);  in 2007, a total of NKr 86,228 million was collected from these various taxes, equivalent to 10% of total fiscal revenue.  These taxes are almost all specific.  The 
various items subject to taxation have not change d since 2004, with the exception of a new tax on 
                                                     
 
23 Canada, Chile, Croatia, Egypt, Israel, Jordan, Lebanon, Macedonia, Mexico, Morocco, the 
Palestinian Authority, the Republic of Korea, Singapo re, Southern African Customs Union, Tunisia, and 
Turkey. 
24 See VAT Act 1969, Sections 13, 16 and 62.  Vi ewed at:  http://www.skatteetaten.no/upload/Act%20 
and%20regulations%20apr%2004_pdf. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 32 
 
 
NOx emissions introduced on 1st January 2007.25  In almost all cases, however, the rates have slightly 
increased.26 
Table III.3 
VAT rates, March 2008 
Application Rate  
General rate 25% (increased from 24% in January 2005) 
Food products 14% (raised from 11% in 2005) 
Tourist accommodation, supply and procurement of passenger transport, cinema tickets 
and TV licences 8% (reduced from 13% in 2007) 
Sale and letting of real property;  health, social, educational, cultural, sporting and 
financial services;  services of public author ities;  state-regulated lottery; funeral-related 
services;  catering services for school and unive rsity students;  certain sales by charitable 
and non-profit institutions;  management servi ces by housing cooperatives to associated 
housing associations;  sales by museums a nd theatres etc. of programmes, catalogues 
etc.;  and, sales of stamps, banknot es and coins as collectors items Exempt 
Exports;  offshore petroleum activities;  supplie s to foreign ships;  supplies to ships in 
international transport;  supplies to aircraft on international flights;  transport services 
directly to or from abroad;  the procurement of passenger transport abroad or directly to or from abroad;  transfer of a business to a new owner;  newspapers;  books and 
periodicals;  electric power for households in the counties of Finnmark, Troms and 
Nordland;  private assets or goods;  used ve hicles;  services for the account of foreign 
principals;  public roads and certain rail tracks;   sales, building, repair, salvage and hiring 
out of certain ships aircraft and platforms;  and, vehicles that exclusively use electricity 
for propulsion Zero-rated 
Source:  Skatteetaten online information.  Viewed at:  http://www.sk atteetaten.no/Templates/ Brosjyre.aspx?id=7160&e 
pslanguage=NO;  and information provided by the authorities. 
(vi) Import licensing, controls, and prohibitions 
35. Norway has not notified any changes to its import licensing regime during the period under 
Review.27  The legislative basis for the issuance of  import prohibitions and licenses is the Act 
Relating to the Regulation of Imports and Exports.28  The Ministry of Foreign Affairs has the 
authority to issue regulations on import licensi ng and prohibitions as well as to abolish them29, with 
some exceptions where authority has been given to the Ministries of Environment, Fisheries and 
Agriculture.  
36. Norway applies import prohibitions for envir onmental and safety reasons;  it also applies 
licencing to certain products non-automatic (Table III.4).  Import licences and prohibitions also apply for sanitary and phytosanitary reasons and ar e present in some technical regulations (see 
Chapter III(2)(vii) and (viii) below).  In addition, licences are required for imports of flour, grains, 
and feeding stuffs from LDCs under the GSP scheme.  
                                                     
 
25 Tollvesenet online information.  Viewed at:  http://www.toll.no/upload/Dokumenter/avgiftsrund 
skriv/2007NOx_english.pdf. 
26 For the rates applicable in 2004, see WT O document WT/TPR/S/138, 13 September 2004, 
Chapter III(IV), Table III.5. 
27 Details of Norway's import licensing regime are contained in WTO document G/LIC/N/1/NOR/2, 
3 December 1997.  Norway's most recent notification confirming there had been no changes to its import 
licensing regime was in April 2000 (WTO document G/LI C/N/3/NOR/2/Add.2, 25 April 2000).  The authorities 
indicate that a new notification is forthcoming. 
28 Act Relating to the Regulation of Imports and Exports (17 December 1996).  Viewed at:  
http://www.ub.uio.no/ujur/ulovdata/lov-19970606-032-eng.html. 
29 WTO document G/LIC/N/3/NOR/2, 3 December 1997. Norway WT/TPR/S/205/Rev.1 
 Page 33 
 
 
Table III.4 
Import prohibitions and licensing requirements, 2008 
Products affected Type of restriction Legal basis (date) Reason (as indicated by 
the authorities) 
Prohibitions    
Explosives, fireworks Prohibited unless approved by the 
Directorate for Civil Protection and Emergency Planning Act relating to the Prevention of 
Fire, Explosion and Accidents involving Hazardous Substances 
and the Fire Service Surveillance 
Endangered animals 
and plants Animals and plants listed as endangered 
by CITES, prohibited Regulation 2002-11-15 No. 1276 on 
the CITES Convention Surveillance 
Licensing 
Requirements    
Alcoholic beverages Commercial imports restricted to licensed 
importers (licensed wholesalers and 
producers, and holders of an extended retail or service licence).  Exception 
applies to the state-owned company AS 
Vinmonopolet Act on the Sale of Alcoholic 
Beverages of 2 June 1989 Surveillance 
Weapons Importers of weapons, weapon parts or 
ammunition need a licence from the Police 
Authority Weapons and Ammunition Act 
1961 Surveillance/justice 
Pharmaceutical 
products All importers need a wholesale import 
licence issued by the Norwegian 
Medicines Agency.  Pharmaceuticals from 
countries outside EEA require additional special licence from Norwegian Medicines 
Agency Act on Medicinal Products etc Surveillance 
Diamonds Valid certificate required for rough-cut 
diamonds in accordance with the Kimberly 
Process Regulation on the certification of 
rough-cut diamonds implementing 
The Kimberly Process Certification 
Scheme of 24 February 2004, No. 470 Surveillance to prevent 
international crime and 
"blood money" 
 
Source:  The Norwegian authorities. 
(vii) Contingency measures 
37. There have been no changes to Norway's legisl ation on contingency measures over the review 
period.  Norway has not taken any anti-dumping or  countervailing measures over the period nor has it 
initiated any such investigations;  there have been  no formal requests from industry to initiate an 
investigation since 2004.  The last contingency meas ure in force, an anti-dumping duty, was lifted in 
1985.  Norway continues to be active in s ubmitting proposals within the DDA for strengthened 
disciplines on anti-dumping.  During the period under review, Norway has notified the WTO of the introduction of volume-based special safeguard  measures under the Agreement on Agriculture. 
(a) Anti-dumping and countervailing measures 
38. Norway's procedural rules on the imposition of anti-dumping and countervailing measures are 
set out in Section 3 of the Introductory Provisions of  the Norwegian Customs Tariff.  The Ministry of 
Finance is responsible for receiving and investigati ng complaints about dumping and subsidies.  Once 
an investigation is complete, and if the Minister of  Finance considers action is justified, the Minister 
will prepare an official proposal of the measure.  A formal decision to impose measures is taken by 
the Government and reported to the Storting.  Th e process from the opening of an investigation to a 
final decision should not take more than one y ear, or a maximum of 18 months in exceptional 
circumstances. 
39. Anti-dumping and countervailing duties are terminated  after five years unless a review of the 
measure indicates that the injury will continue or recur, in which case measures may remain in force 
as long as is necessary to counteract the resulting in jury.  As noted by the authorities, rules on WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 34 
 
 
contingency measures will be consolidated with in the new Customs Commodities and Procedures Act 
likely to come into force at the begi nning of 2009 (see Chapter III(2)(i)). 
40. Norway has been active in submitting propo sals on WTO rules on anti-dumping in the DDA 
negotiations;  most have been joint proposals with other WTO Member "Friends of the Anti-Dumping 
Negotiations" (FANS).30  The main specific issues raised in clude:    zeroing sunset;  transition 
periods;  standing domestic industry;  lesser duty;  causation:  public interest;  de minimis dumping 
margin;  limited examination (Article 6.10);  all othe r's rate (Article 9.4);  and fair comparison.  In 
addition the FANS submitted, inter alia , a paper setting out broad objectives for improved disciplines 
on anti-dumping. 
41. Under the EEA Agreement (Article 26), an ti-dumping and countervailing measures may not 
be used against imports from other EEA states.31  Protocol 13 clarifies that Article 26 is limited to the 
areas covered by the provisions of the EEA Agreement, and where Community aquis  is fully 
integrated.  Anti-dumping has only been used ag ainst salmon and trout from Norway.  The EFTA 
Convention prohibits the application of anti-dumpi ng and countervailing measures.  In most of 
EFTA's free-trade agreements, app lication of anti-dumping measures is governed by WTO provisions, 
except under the FTAs with Chile and Singapore, wh ere parties agreed not to apply anti-dumping 
measures.  In the FTA between EFTA and Korea, parties agreed to endeavour to refrain from 
initiating anti-dumping procedures against each other.   Provisions on subsidies in some FTAs provide 
for consultations prior to initiation of an investig ation, with a view to finding a mutually acceptable 
solution. 
(b) Safeguards 
42. Norway's last notification on safeguards dates back to 1996.32  Rules on safeguards are 
contained in Section 4 of the Introductory Provision s of the Norwegian Customs Tariff;  there have 
been no changes during the review period.  The Mini stry of Finance is responsible for receiving and 
investigating complaints about safeguards.  Once an  investigation is complete, and if the Minister 
considers action is justified, the Minister will prepar e an official proposal of the measure.  A formal 
decision to impose measures is taken by the Government and reported immediately to the Storting. 
Norway has not taken any safeguard measures dur ing the review period under the WTO Agreement 
on Safeguards. 
43. In 2006, Norway notified the WTO of the impos ition of a volume-based special safeguard on 
potato flakes and granules under the Agreement on Agriculture.  The period of application was 
5 April 2006 to 31 December 200633, and the authorities indicated that it was terminated on schedule. 
44. The Norwegian GSP regime has a safeguard me chanism that encompasses all agricultural 
products.  Under the review of the GSP system  the safeguard mechanism was reviewed and 
                                                      
30 WTO documents  TN/RL/W/230, 17 April 2008;  TN/RL/W/229, 17 April 2008;  TN/RL/W/224, 
12 March 2008;  TN/RL/W/223, 12 March 2008;  TN/RL/W/222, 12 March 2008;  TN/RL/W/221, 
12 March 2008 TN/RL/W/215, 31 January 2008;  TN/RL/W/214/Rev.3, 25 January 2008;  TN/RL/GEN/74, 
17 October 2005;  TN/RL/W/181, 25 May 2005;  TN/RL/W/174/Rev.1, 7 April 2005;  TN/RL/W/171, 15 February 2005;  and TN/RL/W/158, 28 May 2004. 
31 Agreement on the European Economic Area (A rticle 26).  Viewed at:  http://www.efta.int/ 
content/legal-texts/eea;  Protocol 13 to the EEA.  Viewed at:  http://www.efta.int/content/legal-texts/eea/ 
protocols/protocol13.pdf/view. 
32 WTO document G/SG/N/1/NOR/3, 2 February 1996.  The customs tariff was amended in 2003, to 
comply with the WTO Safeguard Ag reement (see also WTO, 2004). 
33 WTO document G/AG/N/NOR/43, 12 April 2006. Norway WT/TPR/S/205/Rev.1 
 Page 35 
 
 
simplified:  what was previously two legal inst ruments have been merged.  Safeguards are now 
administered by the Norwegian Agricultural Author ity.  The safeguard mechanism can be invoked if 
there are substantial market disturbances related to  imports of agricultural goods from GSP countries, 
it also includes the automatic licensing system for im ports of flour, grains, and feedstuffs from LDCs.  
Invoking the mechanism has to be decided by the King in Council.  In addition, a parliamentary bill 
provides that the safeguard mechanism is to be initiated automatically if imports of beef from 
Namibia and Botswana exceed an indicative ceiling of  2,700 tonnes.  In this case, beef from those 
countries would be subject to the normal GSP-tariff.   Neither the new nor the previous safeguard 
mechanism has ever been utilized.  Safeguard provisions are c ontained in Chapter IV of the EEA 
Agreement, and in each of EFTA's bilateral free-trade agreements. 
(viii) Technical regulations and standards 
45. Standards Norway (SN) is responsible for the overall management and coordination of 
standardization activities in Norway;  it is also  Norway's enquiry point under the WTO Agreement on 
Technical Barriers to Trade.34  The two other Norwegian standards bodies are:  the Norwegian 
Electrotechnical Committee and the Norwegia n Post and Telecommunication Authority.35  
46. Standards Norway, the Norwegian Electrotechni cal Committee, and the Norwegian Post and 
Telecommunication Authority are responsible for ad opting voluntary standards, of which there are 
around 1,600 annually.  Information on Norwegia n Standards can be purchased from Pronorm SA, 
including standardization work in progress.36  At the end of 2007, there were more than 26,700 
Norwegian standards in force;  about 75% were  common European Standards, adopted as national 
standards.  Standards Norway and the Norwegian Electrotechnical Committee have accepted the Code 
of Good Practice for the Preparation, Adoption and Application of Standards.37 
47. Norway notified the WTO in 1996 that the WTO TBT Agreement had been adopted by the 
Norwegian Parliament and was directly bi nding for Norwegian regulatory authorities.38 
48. Over the period under review, concerns have b een raised in the TBT Committee by Israel, 
Japan, Jordan, and the United States regarding No rway's proposed regulation concerning specific 
substances in consumer products, as well as restric tions on the use of deca-bromodiphenylether (deca-
BDE).39 
49. Norway, as an EEA Member, is required to adopt harmonized EC technical regulations.40  As 
in other areas where EEA-EFTA members are oblig ed to take on board Community legislation, 
Norway is able to participate in the technical co mmittee work at the decision-shaping stage of the EC 
legislative process.  EC technical regulations ar e integrated into the EEA Agreement through EEA 
Joint Committee Decisions (Chapter II(4)(ii)), wh ich are drafted by the EEA-EFTA States.  Joint 
Committee Decisions may include technical or s ubstantive adaptations to the respective EC 
legislation, thus allowing EEA-EFTA members to appl y different or more stringent provisions in their 
                                                      
34 WTO document G/TBT/ENQ/30, 22 June 2007. 
35 Standards Norway online information.  Viewed at:  http://www.standard.no. 
36 Pronorm SA online information.  Viewed at:  http://www.pronorm.no. 
37 WTO document G/TBT/CS/2/Rev.14, 20 February 2008. 
38 WTO documents G/TBT/2/Add.15, 15 July 1996, and G/TBT/2/Add.15/Rev.1, 26 June 1997. 
39 WTO documents G/TBT/M/43, 21 January 2008, G/TBT/M/41, 12 June 2007, and G/TBT/M/39,  
31 July 2006. 
40 Harmonized EC technical regulations take one of two forms:  old approach directives, which set out 
detailed requirements;  and new approach directives, which set out essential requirements.  For a detailed 
explanation see WTO document WT/TPR/S/136, 23 June 2004. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 36 
 
 
technical regulations.  Any such adaptations, how ever, must be accepted by the EC Commission.  
Once a product is placed on the EEA market in acco rdance with harmonized technical regulations, it 
may circulate freely within the EEA. 
50. Norway is also permitted under the EEA to de velop its own, purely national, technical 
regulations.  However, prior to adoption time must be allowed for comments of other Member States.  
WTO Members are also notified.  Once adopted, th e principle of mutual recognition applies within 
the EEA.  Norway only notifies to the WTO technical regulations that differ from what is covered in the EEA Agreement:  since 2004, Norway has no tified 16 draft national technical regulations.
41  It 
does not notify technical regulations that have been adopted. 
51. Regulations 2004-06-01(the Produc t Regulations), and the regulations on classification and 
labelling of dangerous chemicals (Regulations 2002-07-16) comprise th e main legislation on technical 
regulations.  The Product Regulations relate to restrictions on the u se of chemicals and other products 
hazardous to health and the environment.  They in clude restrictions on s ubstances and preparations, 
restricted product groups, a total prohibition on certain  other substances or preparations, restrictions 
on the sale of toxic substances, and regul ations on ozone depleting substances. 
52. Norway's conformity assessment requirements vary according to the product.  In some cases a 
suppliers declaration of conformity (SDOC) is suffic ient;  others require some form of third party 
intervention by bodies designated by Norway and other EEA Member States.  The assessment of conformity by a designated body in one EEA Member state is recognized by all.
42  Not all directives, 
however, require SDOC or third party intervention. 
53. Mutual recognition agreements (MRAs) on conformity assessment among EEA-EFTA states 
are set out in Annex I to the EFTA Convention.43  Norway, together with its EEA-EFTA partners, has 
signed MRAs on conformity assessment with a number of countries based upon Protocol 12 of the EEA Agreement:  New Zealand (entered into force in March 2000);  Australi a (July 2000);  Canada 
(January 2001);  and the United States (March 2006).
44  Work on a mutual recognition protocol to the 
existing EFTA-Turkey Free Trade Agreement started in  2006.  Protocol 12 stipulates that when the 
Community negotiates MRAs, it does so on the basis that the third countries concerned will conclude 
parallel MRAs with EEA-EFTA member states, e quivalent to those to be concluded by the 
Community.45  Norway has not signed any MRAs that are not based upon Protocol 12. 
54. Norway also recognizes certification from testing institutions in third countries that have been 
accredited according to international norms as long as they have been published in the EC 
                                                      
41 These relate to certain hazardous substances;  radio and telecommunications terminal equipment;  
electronic communications equipment;  articles, substances, and preparations containing mercury and mercury 
compounds;  and textiles or proofing compounds contai ning more than a certain threshold of PFOS or PFOS-
related substances (WTO documents G/TBT/N/NOR/2, 29 September 2004 through to G/TBT/N/NOR/17, 
8 June 2007). 
42 For information on designated conformity assessment bodies see Europa online information.  Viewed 
at: http://ec.europa.eu/ ente rprise/newapproach/nando/. 
43 EFTA online information.  Viewed at:  http ://www.efta.int/content/lega l-texts/efta-convention/ 
annexes/vaduz-annex-I/view. 
44 For a list of products covered by each MRA, see EFTA online information.  Viewed at:  
http://www.efta.int/ content/eea/MRAs/mra. 
45 Protocol 12, EEA Agreement.  Viewed at:  h ttp://www.efta.int/content/le gal-texts/eea/protocols/ 
protocol12.pdf/view. Norway WT/TPR/S/205/Rev.1 
 Page 37 
 
 
Official Journal .46  Market surveillance in Norway is carri ed out using product samples, spot checks 
in the domestic market and customs inspections. 
(ix) Sanitary and phytosanitary measures 
55. The Norwegian Food Safety Authority (NFSA), a government body, is responsible for the 
control of food and feed safety and quality as well as pl ant and animal health (terrestrial and aquatic).  
Norway's national enquiry point on SPS issues is the Ministry of Agriculture and Food, and its 
national notification authority is the Ministry of Fo reign Affairs.  The main legislation governing the 
entire food chain (including plant and animal health ) is the Act on Food Production and Food Safety, 
which entered into force in January 2004, and has not been amended since.47  Under the Act, licences 
must be obtained to import foodstuffs containing meat or fish from outside the EC.48 
56. Norway is a member of the Codex Alimenta rius Commission, the World Organisation for 
Animal Health (OIE), and adheres to the International Plant Protection Convention. 
57. Norway has not negotiated any agreements on equivalence of SPS measures, food inspection 
or certification systems with third countries.   
58. Stemming from its obligati ons under the EEA Agreement49, Norway adopts EC veterinary 
and food legislation;  plant health  is not covered by the EEA Agreem ent.  EEA veterinary legislation 
covers animal and public health requirements for the production, trade, and imports of live animals 
and animal products, as well as issues re lated to the controls of these products.50  Also included are 
arrangements for animal welfare and the control and prevention of animal diseases.  The legislation 
covers marketing and labelling of animal feed, unde sirable substances in feed, the authorization of 
feed additives, and the control of feed-producing establishments.  The EEA food legislation includes 
general principles for food law and deals with a range  of matters related to food safety, food quality, 
and information to consumers.  Among the areas cu rrently covered are:  labelling and information, 
contaminants and residues, food additives  and colouring, and organic production. 
59. EEA-relevant EC legislation is incorporated into the EEA Agreement by decisions of the 
EEA Joint Committee (Chapter II(4)(ii)).51  As an EFTA state, Norway may participate in technical 
committee work in the European Commission.  Th e process of drafting Joint Committee Decisions 
allows Norway and other EFTA states to seek ad aptations in their application of community 
legislation when special circumstances call for th is.  The authorities note that Norway has sought 
several adaptations, mainly of a technical nature.  Fo r example, it has applied for, and been granted, 
adaptations with respect to some seeds, on the b asis that certain species cannot grow in the Nordic 
climate52,  and with respect to additi ves in certain feeding stuffs.53  The Norwegian authorities note 
                                                      
46 WTO (2004). 
47 This law is available in Norwegian only.  View ed at: http://www.lovdata.no/cgi-wift/ldles?doc=/sf/ 
sf/sf-20001201-1333.html. 
48 Regulation 2005-09-09, No. 1045 on the import of foodstuffs from third countries. 
49 EEA Agreement Annex I and Annex II, Chapter 12 . Viewed at:  http://www.efta.int/content/legal-
texts/eea/annexes/. 
50 EFTA online information.  Viewed at:  h ttp://www.efta.int/conten t/eea/policy-areas/goods/ 
AGF/food-veterinary-elements. 
51 EEA joint committee decisions are listed at:  http://www.efta.int/conten t/legal-texts/eea/list-of-
adopted-joint-committ ee-decisions-jcds/. 
52 EFTA Surveillance Authority online information.  Viewed at:  http://www.eftasurv.int/fieldsofwork/ 
fieldgoods/seeds/. 
53 EEA Agreement Annex I, 32003 R 1831.   WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 38 
 
 
that the Food Law regulation and the regulations on hy giene and control have been the most important 
regulations incorporated into the EEA Agreement since 2004.54 
60. The EFTA Surveillance Authority is empowered  to carry out inspections, including on-the-
spot checks in the EFTA states, in order to check the application by national authorities of food and 
veterinary legislation under the EEA Agreement.  Between January 2004 and March 2008, 23 such 
inspections were carried out in Norway.55  The EFTA Surveillance Authority is also involved in the 
running of the Rapid Alert System for Food and F eed (RASFF), a notification system for risks to 
human health. 
61. Norway levies a variety of fees for inspecti on services by the NFSA (Table III.5);  all are 
reviewed annually.  Some products may be subject to both inspection and control fees, as well as the 
food production tax.56  Control and inspection fees are not levied on products from other EEA 
Countries since they are not subject to any regular control at Norwegian boarder inspection posts. 
62. National SPS measures with respect to plant heath are set out in the regulations relating to 
plants and measures against pests (2000).57  These regulations contain a number of import 
prohibitions.  While plant health is not covere d by the EEA Agreement, these regulations are 
consistent with releva nt EC legislation. 
63. Imports of certain plants and plant products, so il peat, compost or animal manure (specified in 
Annex 5 of the regulations (2000)) must be accom panied by a certificate issued by the plant 
inspection authorities of the exporting country;  the certificate must specify if disinfection or other chemical treatment has taken place.  To be allo wed entry into Norway, animals and plants and 
products thereof, as well as plants and parts of pl ants for cultivation and propagation, must have been 
under official surveillance during the growth peri od.  Re-export certificates are required when the 
exporting country is not the country of origin. 
64. A draft amendment to the regulations (2000) w as published in 2006, to prohibit importation 
of certain plants due to concerns about fireblight
58;  another, in 2008 (which will enter into force on 
1 January 2009), concerns require d treatment and marking of wood packing material in accordance 
with FAO guidelines.59  Since 2003, Norway, has also amended regulations on measures against 
                                                      
54 These regulations were incorporated into the EEA Agreement by the Joint Committee meeting in 
October 2007.  Regulation (EC) No. 178/2002, laying down the general principles and requirements of food law, establishing the European Food Safety Authority, a nd laying down procedures in matters of food safety;  
Regulation (EC) No. 852/2004 on the hygiene of foodstuffs;  Regulation (EC) No. 853/2004 laying down 
specific hygiene rules for food of animal origin;  Regulation (EC) No. 854/2004 laying down specific rules for the organization of official controls on products of animal origin intended for human consumption;  and 
Regulation (EC) No. 882/2004 on official controls performed to ensure the verification of compliance with feed 
and food law, animal health and animal welfar e rules.  Viewed at:  http://eur-lex.europa.eu. 
55 For more detailed information on the outcomes of these inspections see EFTA Surveillance 
Authority online information.  Viewed at:  ht tp://www.eftasurv.int/inform ation/reportsdocuments/ 
vetcontrolmatters. 
56 WTO (2004). 
57 NFSA online information.  Viewed at:  http ://www.mattilsynet.no/mattilsynet/multimedia/archive/ 
00031/Regulations_relating_31197a.pdf. 
58 NFSA online information.  Viewed at:  http://www.mattilsynet.no/english/plant_health/amendments 
_to_the_regulations_relating_to_plants_and_measures_against_pests_32103. 
59 NFSA online information.  Viewed at:  http://w ww.mattilsynet.no/portal/page?_pageid=54,40083&_ 
dad=portal&_schema=PORTAL&navigation1_parentItemId=2762&navigation2_parentItemId=2762&navigatio
n2_selectedItemId=2762&language=english&_piref54_40088_54_40083_40083.artSectionId=2607&_piref54_40088_54_40083_40083.articleId=49514. Norway WT/TPR/S/205/Rev.1 
 Page 39 
 
 
Phytophthora ramorum  to strengthen requirements for the import and domestic production of host 
plants.60 
Table III.5 
Other taxes and fees, 2008 
Tax  Legal basis Rates 
Inspection and control feesa Act on food production and food safety 
 
Regulation 2005-10-04 No. 1103 on ecological 
products  Regulation 2000-01-20 No. 47 on the import of 
live animals, fish and fish products from 
outside the EEA area  Fees vary widely among products and are set out in 
the regulations 
Food production tax Act on food production and food safety 
 
Regulation 2004-01-28 No. 211 Imported foodstuffs:  depends on level of 
processing:  1.14% of customs value for raw 
material other than fish;  0.71% of customs value for processed and semi-p rocessed products other 
than fish;  NKr 14.60 per tonne of fish products 
 Domestically produced raw materials: depends on the product:  (NKr 0.51 per kg for meat;  other 
animals 1.99% of the valu e of the invoice to the 
wholesaler)
b 
 
Tax on plants that are not in use 
in food production Act on food production and food safety 
 
Regulation 2000-12-01 No. 1333 on plants that 
are not used in food production  Per cent of the value of the invoice to the 
wholesaler  
Mineral Water Tax  Act on food production and food safety Fixed rate 
Pet Feeding Stuffs Tax Act con cerning the welfare of animals 
 
Regulation 2002-11-07 No. 1290 on animal feeding stuffs  Rate set per kg 
Cosmetics and Skincare 
Products Tax  Act relating to cosmetic products and body 
care products  
Regulation 2004-01-28 No. 361 on cosmetics 
and skincare products  Rate divided into severa l tax classes based on size 
of trade 
 
a According to the authorities, since 2004, no new inspection and control fees have been  levied, and Norway has repealed severa l 
 inspection and control fees. b The tax is not levied on raw material more than once, and th e lower rates applied to imported semi-processed and processed 
products reflect the need for fewer inspec tions by the Norwegian authorities as th ese products will undergo less processing 
(WT/TPR/M/138/Add.1, 29 November 2004). 
Source: Information provided by the authorities. 
65. Between January 2004 and Marc h 2008, Norway submitted 15 notifications to the WTO SPS 
Committee;  five were emergency notifications.61  With respect to regular notifications, Norway has 
generally allowed around four months between th e date of notification of the measure to WTO 
Members and its entry into force.  Norway only  notifies SPS measures that differ from what is 
covered in the EEA Agreement, as well as emerge ncy measures.  The authorities note that the EC 
does not notify in the name of EEA countries.  
                                                      
60 NFSA online information.  Viewed at:  http://www .mattilsynet.no/english/plant _health/regulations_ 
on_measures_against_phytophthora_ramorum_have_been_amended_55856. 
61 WTO documents  G/SPS/N/NOR/11, 23 December 2004 to G/SPS/ N/NOR/25, 17 December 2007. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 40 
 
 
66. Risk assessment for harmonized EEA SPS measur es is undertaken by the European Food 
Safety Authority (EFSA)62;  for non-EEA standards it is carried  out by the Norwegian Scientific 
Committee for Food Safety.  According to the au thorities, the time needed to complete a risk 
assessment related to national SPS measures varies, but is generally between three months and a year.  
The NFSA performs risk-based inspections and monito rs food safety as well as plant, fish, and animal 
health.63  Plant inspection is carried out at eight specific customs posts.  Arrangements may be made 
for inspections to take place elsewhere, however, importers may be subject to a fee for expenses 
incurred (Table III.5). 
67. The EEA Agreement includes genetically modified organisms (GMOs).  EC legislation on 
contained use of genetically modified microorgani sms (90/219/EC) and deliberate release into the 
environment (2001/18/EC) is already part of the EE A Agreement.  EC legislation on genetically 
modified food and feed (Regulation No. 1829/2003) is  in the process of being included into the EEA 
Agreement.  The Norwegian Gene Technology Act ( 1993) corresponds to the EC legislation in these 
areas:  reflecting EC provisions, the Act requires pr ior approval for deliberate release and contained 
use of GMOs, based on an assessment of the risks to  health and the environment.  Other consequences 
such as contributions to sustainable development, be nefits to society, and ethical considerations are 
also considered as part of the assessment.  In 2 005, regulations entered into force on impact 
assessment64, and on the labelling, transport, import, and export.65  With respect to the latter, exporters 
of GMOs to countries outside the EEA must obt ain prior approval from the competent national 
authority in the country of import.  
68. Prior approval is not required in Norway fo r the placing on the market of approved GMOs 
from other EEA Members.  Norway, however, retains th e right to apply restrictions or prohibitions if 
such GMOs are considered to involve a risk to hea lth or the environment or otherwise contravene the 
requirements of the Norwegian Gene Technology Ac t.  Eight EC-approved GMOs are prohibited in 
Norway on this basis.  The import of all ot her GMOs (not approved by another EEA member) 
requires approval. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
69. Export declarations are required for statistical purposes.  For exports of fish only, exporters 
must be registered, and export fees are levied.  Expo rt prohibitions and controls  are mostly maintained 
to protect the environment, human health, and to  comply with international obligations.  While 
Norway does not have any export processing zones,  a drawback system is in place and tariff 
concessions are available on inputs for agricultural and manufactured products that are subsequently 
exported.  Government assistance to exporters in cludes official export financing and guarantees, and 
export promotion and marketing assistance.  Official  export finance may be subject to local-content 
requirements.   
                                                      
62 For more details see WTO document WT/TPR/S/177/Rev.1, 15 May 2007. 
63 NFSA online information.  Viewed at:  http ://www.mattilsynet.no/mattilsynet/multimedia/archive/ 
00007/About_Mattilsynet_Eng_7352a.pdf. 
64 Regulations relating to impact assessment pursuant to the Gene Technology Act.  Viewed at:  http:// 
www.regjeringen.no/en/dep/md/Documents-and-publications/Acts-and-regulations/Regulations/Regulations-relating-to-impact-assessmen.html?id=440455. 
65 Regulations relating to the labelling, transport, im port and export of GMOs.  Viewed at:  http://www. 
regjeringen.no/en/dep/md/Documents-and-publications/A cts-and-regulations/Regulations/Regulations-relating-
to-the-labelling-tr.html?id=440383. Norway WT/TPR/S/205/Rev.1 
 Page 41 
 
 
(i) Procedures and charges 
70. There have been no changes to export procedur es nor to charges on exports since 2004.  An 
export declaration is required for all exports above NKr 5,000 for st atistical purposes.  Exports are 
rarely subject to physical inspection.  There are no general registration requirements for exporters, but 
exporters of fish and fish produc ts, must be approved by, and regi stered with the Norwegian Seafood 
Export Council (NSEC).66   
71. Exporters of fish and fish products are subject to a levy that varies between 0.2% and 1.05% 
of the export value (f.o.b.) depending on the species a nd the stage of processing.  The levy is used to 
finance the activities of the NSEC and the Fi shery and Aquaculture Industry Research Fund.67 In 
addition exporters must pay an annual fee of NKr  15,000 to the NSEC (ar ound US$2,550).  No export 
charges are levied on any other products.  
(ii) Export prohibitions, restrictions, and licensing 
72. Norway applies trade embargos on the basis of UN Security Council Resolutions relating to 
Iran, North Korea, Sierra Leone, Sudan, Lebanon,  the Ivory Coast, the Democratic Republic of 
Congo, Liberia, and Somalia.  Norway also applies export restrictions to Uzbekistan, the Republic of 
Zimbabwe, and Myanmar on the basis of ali gnment to the relevant EC common positions. 
73. Since 2004, Norway has amended the Customs Act to prohibit the export or re-export of 
counterfeit goods (as well as the import of such goods).  The Regulation on the Export of Strategic 
Goods, Services and Technology has been amended twice.68  Seven categories of goods are subject to 
export prohibitions or licensing (Table III.6), in addition exports of hazardous substances and GMOs 
are subject to certain licensing requirements (see Chapter III(2)(ix) and (viii) respectively). 
Table III.6 
Export prohibitions and licensing requirements, 2008 
Products affected Type of restriction Legal basis (date) 
Endangered animal and plant species, 
and products thereof Export prohibition  Regulation No. 1276 15 Nov. 2002 on the CITES 
Convention 
Hazardous waste Export pr ohibition to non-OECD 
countries Waste Regulation No. 930 1 June 2004 
Cultural objects Export requires consent of institutions 
authorized by the Ministry of Culture 
and Church Affairsa Cultural Heritage Act (1978) and Regulation 
No. 1420 of 14 December 2001 concerning the 
prohibition of export of cultural objects 
Arms and other strategic goods, 
services and technology Export licences required;  system 
administered by the Ministry of Foreign 
Affairs, Section for Export Control, and 
enforced by the Directorate of Customs 
and Excise Act No. 93 (18 December 1987) on the export of 
strategic goods, services and technology and 
Regulations of 10 January 1989 
Minke whale products Export licence required;  may be 
obtained from the Directorate of Nature 
Management in the Ministry of Fisheries Regulations relating to the export of Minke whales 
(2001) 
Table III.6 (cont'd) 
                                                      
66 Act Relating to the Regulation of Exports of Fish and Fish Products (1990).  Viewed at:  http://fao 
lex.fao.org/docs/texts/nor53407E.doc. 
67 Fishery and Aquaculture Industry Research Fund onlin e information.  Viewed at:  http://www.fiskeri 
fond.no/index.php?current_page=english. 
68 The Regulation on the Export of Strategic Goods, Services and Technology was amended by 
Regulation 2004-11-24-1508 and Regulation 2007-07-04-994. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 42 
 
 
Products affected Type of restriction Legal basis (date) 
Weapons, ammunition, and other 
military equipment, "dual use" 
products, and products related to the 
development etc. of nuclear, chemical 
or biological weaponsb Export licences required Weapons and Ammunition Act 1961  
Counterfeit goods All exports or re-exports prohib ited Amendment to the Customs Act (1 September 
2007) 
 
a The respective institutions are listed in WTO document WT/TPR/S/138, 13 Septem ber 2004, Chapter III(3)(iii).  There have 
been no changes to this list since 2004. 
b For a more detailed description of the applicable licensing requirements, see WTO document WT/TPR/S/138, 
13 September 2004. 
Source:  The Norwegian authorities. 
(iii) Subsidies and fiscal concessions 
74. Norway grants export subsidies to various agri cultural products, including meat of cows, pigs 
and sheep;  eggs and egg products;  butter;  cheese;  and processed agricultural products.  
Expenditures in 2004 (the most recent year for which they have been notified to the WTO) were NKr 369.8 million (Table IV.7). 
75. Norway provides tariff concessions for imported inputs into exported agricultural and non-
agricultural products.  A system of inward processi ng allows manufacturers to clear imports through 
customs and undertake processing at their own pr emises, while a customs warehousing (processing 
warehouse) system operates in a similar way to a free trade zone:  processing is undertaken at customs warehouses, whereby it is not necessary for imports to  clear customs.  Total revenue forgone under 
these systems amounted to just over NKr 1.7 b illion in 2007 (around US$290 million), of which 
around NKr 1.3 billion was from inward processing refunds, just over NKr 314 million from 
drawback, and just over NKr 100 million from customs warehousing.   
76. The inward processing system allows for re duction or suspension of customs duties on 
condition that the processed goods are exported.  Ag ricultural goods must be exported within a time-
limit specified for each applicant, and importers must obtain an authorization from the Norwegian 
Agricultural Authority before importing the inputs.  Permission may be subject to payment of a 
deposit.  No authorization is required for manufactur ed products and exports must take place within 
one year.   
77. Under the customs warehousing system, cust oms duties on goods imported for the production 
of exports can be refunded if export takes place within two years.  Customs duties can also be 
refunded on domestically produced goods that are substitutes for previously imported goods if 
domestic products are of the same kind and qua lity as the previously imported goods (export for 
import).
69 
                                                      
69 Regulation No. 2107 6 December 1985 Tolltariffens  innledende bestemmelser.  Viewed at:  
http://www.lovdata.no/for/sf/sv/xd-19851206-2107.html. Norway WT/TPR/S/205/Rev.1 
 Page 43 
 
 
(iv) Export finance, insurance, and guarantees 
(a) Export finance 
78. Eksportfinans is the sole operator of the Government supported loan scheme for exports.70  It 
has been responsible for administering this schem e since the establishment of the OECD agreement 
on export credits in 1978.  The purpose of the schem e is to provide equal financing conditions for 
exporters from OECD countries, and to limit subsid ies by setting minimum interest rates and by 
restricting loan terms.  Government-supported credits are based on the OECD Arrangement on 
Officially Supported Export Credit and the Understa nding on Export Credits for Ships.  Government-
supported loans are offered with a fixed interest rate  (the Commercial Interest Reference Rate) set by 
the OECD.  Loans may be extended for up to 85% of the contract value;  as a general rule foreign 
components must not exceed 50% of the contract valu e, though  there is some flexibility in this 
regard;  and the exporter's local cost in the receiving country may not exceed 30%.71 
79. New loans under the government lending scheme amounted to NKr 11.5 billion in 2007 
(around US$2 billion).72  A government mandated review of Ek sportfinans' operation of government-
supported export financing, undertaken in 2006, resulted in the renewal of the Government's 
agreement with Eksportfinan s to administer the scheme.73  As reported by the authorities subsidies 
granted through the scheme amounted to NKr 34.9 million in 2004, NKr 28 .8 million in 2005 and 
NKr 42.2 million in 2006.  Eksportfinans also offe rs long-term financing to the export industry and 
the public sector. 
(b) Export insurance and guarantees 
80. The Norwegian Guarantee Institute for Export Cr edits (GIEK) is a cent ral government agency 
responsible for furnishing guarantees for export credit s and investments abroad.  Its general regulatory 
framework was established by the Storting and the Ministry of Trade and Industry.  The primary 
objective of GIEK is to promote exports of No rwegian goods and services, by furnishing guarantees 
that reduce the credit risk borne by individual exporters  in transactions with foreign partners.  It aims 
to enable Norwegian exporters to compete on price, quality and technical grounds by 
counterbalancing similar schemes provided to forei gn competitors.  GIEK offers various guarantees 
(Table III.7).  In addition to those listed, it is r esponsible for processing a pplications under the Tender 
Guarantee Scheme, otherwise finan ced and administered by Norfund.74  The conditions attached to 
guarantees are based on the OECD Arrangement on Officially Supported Export Credits and the Berne Union Understanding. 
                                                     
 
70 Eksportfinans was established in 1962 and is jointly owned by a number of banks operating in 
Norway, and the Kingdom of Norway .  The Kingdom of Norway has a 15% direct ownership stake in 
Eksportfinans;  it also has a 34% ownership stake in DnB Nor (see Chapter IV(7)(ii)), Eksportfinans' largest 
shareholder. 
71 Eksportfinans online information.  Viewed a t:  http://www.eksportfinans.no/Renter/CIRR.aspx. 
72 Eksportfinans (2007). 
73 Eksportfinans (2007). 
74 The Tender Guarantee Scheme is for the recovery of  expenses related to participation in international 
competitive tendering for development-assistance financed projects in developing countries that are entitled to loans from the World Bank. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 44 
 
 
Table III.7 
Export insurance and guarantee programmes administered by GIEK, 2008 
Scheme Coverage Funds committed 
General Guarantee 
Scheme 
 Buyer Credit Guarantee:   Covers the risk associated with individual 
deliveries of goods and services and are normally furnished for long-term 
credits (beyond two years).  GIEK guarantees repayment of the loan raised 
by the buyer to finance deliveries fr om a Norwegian exporter.  GIEK can 
cover up to 90% of the total credit amount for commercial risk and up to 100% for political risk  
Supplier Credit Guarantee:   Covers the risk asso ciated with individual 
deliveries of goods and services, and are normally furnished for short- or medium-term credits (up to five years) and/or smaller credits. GIEK 
guarantees repayment of the credit a Norwegian exporter provides to the 
buyer.  GIEK can cover up to 90% of the total credit amount for commercial risk and up to 100% for political risk 
 
Pre-shipment Guarantee:   Protects the exporter against losses that may 
occur (production costs) during the production period, prior to delivery, if 
the contracts entered into are not perf ormed or fulfilled by the buyer as a 
result of bankruptcy, insolvency or po litical events.  GIEK can cover up to 
90% of the amount of risk for commer cial risk and up to 100% for political 
risk 
 Bond Guarantee:   Helps exporters to furnish guarantees for tenders, 
advance payments or completion (bonds).  Normally offered to the buyer by 
the exporter's bank.  GIEK can accept up to 50% of the bank's risk  
Investment Guarantee:   Covers political risks a ssociated with Norwegian 
investments abroad.  The guarantees can  cover investments in the form of 
equity, loans, production equipment or  other financial benefits for the 
establishment of an independent comp any or participation in a financial 
enterprise abroad.  Cove rs political risk only;  cover can be for up to 
20 years for a maximum of 95% NKr 13.6 billion (around 
US$2.3 billion) of new guarantees issued in 2007.  At 
end 2007, NKr 38 billion of a 
guarantee exposure limit of NKr 50 billion was committed  High concentration of maritime 
industries in portfolio;  70% of 
its guarantee liability is with six countries:  Norway, U.S., 
Bermuda, Qatar, Mexico, and 
Russia  
Developing country scheme All types of guarantees related to expor ts to, or investments in, developing 
countries where the risk is considered to be too high for guarantees under the 
General Guarantee Scheme.  Exports or investments must promote 
development No investment guarantees issued 
under the scheme in 2007.  At 
end 2007, NKr 1.1 billion of the 
guarantee exposure limit of NKr 2.1 billion was utilized 
Uganda, Ghana, and Albania 
account for  two thirds of liability.  Most significant 
deliveries are in the energy 
sector  
Building Loan 
Guarantee Guarantees repayment of loans made by construction loan banks to 
Norwegian shipyards for the shipyard 's financing of new vessels under 
construction.  May cover up to 50% of the risk of the regular construction 
loan banks  At end 2007, volume of offers 
and guarantees was 
NKr 3.5 billion of a guarantee limit of NKr 5 billion 
 
Credit insurance Protects exporter against losses on short-term export credits for up to 720 
days.  Insurance provided by GIEK's subsidiary GIEK Kredittforsikring AS  80% of customer volume is 
small and medium-sized export 
businesses.  Total insured credit 
sales were NKr 17.6 billion in 2007 
 
Source: GIEK (2007), Annual Report .  Viewed at:  http://www.giek.no/ filesystem/2008/04/giek_rapp07_english_754.pdf. 
(v) Export promotion and marketing assistance 
81. Innovation Norway, a state-owned company, works to ensure different aspects of 
internationalization of companies, such as:  expor ts of goods and services;  import of intermediate 
goods and inputs;  cooperation in information and t echnology;  and outsourcing production abroad.  It 
supports Norwegian exporters by di sseminating information on interna tional markets via its website Norway WT/TPR/S/205/Rev.1 
 Page 45 
 
 
and publications, and through exper tise, consultancy, and courses.   Innovation Norway is also 
responsible for marketing tourism in Norway. 
82. The Norwegian Seafood Export Council (NSEC), est ablished in 1991, is an advisory organ 
for the Ministry of Fisheries in all questions re lated to seafood exports.  The activities of the Council 
and its representations in ten countries include the marketing of Norwegian seafood, most notably 
through public relations work, market analysis, and the provision of market access information.  It is 
funded by a statutory fee on Norwegian fish and se afood exports (see secti on (i) above);  and its 
budget for 2007 was NKr 204 million (around US$34.7 million).75 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Legal framework for business 
83. There has been no significant change to Norway 's legal framework for  business since its last 
Review.  Norway has notified the EFTA Surveillan ce Authority (see Chapter II(4)) that it has fully 
implemented the EEA agreement's directives on Company Law.76  A survey of legislation that affects 
business was under way during the first half of 20 08 with the objective of providing an improved 
basis for the Government to simplify the regulatory framework.77 
(a) Types of companies 
84. The most common form of business organization in  Norway is sole proprietorship (47% of 
total business registered), but the limited liability co mpany (43% of total businesses registered), and 
branches are the most frequently used  by foreign investors (Table III.8).78 
85. In 2007, Norway ranked 11th out of the 178 ec onomies analysed in the World Bank's ease of 
doing business index.79  The World Bank has noted that in order to start a private limited liability 
company in Norway an investor must go through six procedures that on average take a total of 
ten days to complete.80 
(b) Corporate taxation 
86. A corporate income tax rate of 28% applies to  all businesses.  Resident companies are subject 
to an income tax on worldwide profits and capital ga ins, while non-resident companies are subject to 
an income tax only on profits a nd capital gains generated in Norway  or attributable to a business 
carried out by a branch in Norway.  A company is regarded as being resident in Norway when it is 
incorporated under Norwegian law or if it is effec tively managed by a board of directors based in 
Norway. 
 
                                                      
75 Norwegian Seafood Export Council online information.  Viewed at:  http://www.seafoodfrom 
norway.com. 
76 EFTA Surveillance Authority online informati on.  Viewed at:  http://web.eftasurv.int/. 
77 Ministry of Trade and Industry online informati on.  Viewed at:  http://www.regjeringen.no/en/dep 
/nhd/selected-topics/simplification-for-business.html?id=1335. 
78 Figures from 2006.  Statistics Norway online information.  Viewed at: http://www.ssb.no/ 
naeringsliv_en/.  
79 World Bank online information.  Viewed at:  http://www.doingbusiness.org/EconomyRankings/. 
80 World Bank online information.  Viewed at:  http://www.doingbusiness.org/ExploreTopics/Starting 
Business/Details.aspx?economyid=145. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 46 
 
 
Table III.8 
Principal business structures and selected requirements, 2008 
Type of registrationa Registration fee Selected rules and requirements 
Limited Liability Companies (Private, AS;  or Public, ASA)  
Register of Business 
Enterprises  
Central Coordinating 
Register for Legal Entities  VAT Register NKr 5,000 (electronic) 
NKr 6,000 (paper)  
Free 
  Free  
 Governed by Limited Liability Companies Act No. 44 of 13 June 1997, and 
Business Enterprise Registra tion Act No. 78 of 21 June 1985  
 
A single party may establish a private limited liability company and be sole 
shareholder    General manager and at least 50% of board members must be EEA citizens 
residing in an EEA country, or non-EEA citizens residing in Norway
b 
 
Minimum share capital requirement:  of NKr 100,000 for private limited 
liability companies;  NKr 1 million fo r public ones.  Liability limited to 
share capital for both  
 
Limitations on payment of dividends a nd granting of loans to shareholders 
 Registration obligatory for fore ign and Norwegian businesses 
Branch (Foreign entity)  
Register of Business 
Enterprises  
VAT Register 
 NKr 2,000 (electronic) 
NKr 2,500 (paper)  
Free 
 Governed by Business Enterprise Regi stration Act No. 78 of 21 June 1985 
 No minimum capital requirement.  Branch is a registered office of a foreign 
company, not a separate legal entity;  thus, foreign parent company is liable 
for all debts of the branch  
No requirements regarding the board of directors, but a resident in Norway 
must be named as representative of the branch  
Sole Proprietorship  
Register of Business 
Enterprises 
 Central Coordinating 
Register for Legal Entities 
  
VAT Register (obligatory for 
annual sales above NKr 50,000) NKr 2,000 (electronic) 
NKr 2,500 (paper) 
 Free 
 
  
Free  Governed by Central Coor dinating Register for Legal Entities Act No. 15 of 
3June 1994 and/or Business Enterprise  Registration Act No. 78 of 21 June  
1985  
 
Business must have an address in Norway.  No minimum capital 
requirement  
Foreign businesses obliged to register;  Norwegian businesses must register 
only when more than five employees and/or unless obliged for VAT purposes 
Partnerships with unlimited liability (Joint  liability, ANS;  or Shared liability, DA)c 
Register of Business 
Enterprises  
Central Coordinating 
Register for Legal Entities  
VAT Register 
 Register of Company 
Accounts 
 NKr 2,000 (electronic) 
NKr 2,500 (paper)  
Free 
  
Free  
 
Free 
 Governed by Partnerships Act No. 83 of 21 June 1985  
 No minimum share capital requirement 
 
Head office must be in Norway or the majority of the capital owned by partners resident in Norway;  the latter does not apply to EEA citizens 
 
Registration obligatory for fore ign and Norwegian businesses 
Table III.8 (cont'd) Norway WT/TPR/S/205/Rev.1 
 Page 47 
 
 
Type of registrationa Registration fee Selected rules and requirements 
Cooperative societies  
Register of Business 
Enterprises 
 Central Coordinating 
Register for Legal Entities 
 VAT Register NKr 5,000 (electronic) 
NKr 6,000 (paper) 
 Free 
 
 Free Governed by Cooperative Societies Act No. 81 of 29 June 2007 
 
Members not liable for the society’s debts.  Members not obliged to contribute capital  
 
General manager and at least half of the directors must be resident in 
Norway;  does not apply to EEA citizens   
Registration obligatory for fore ign and Norwegian businesses 
 
 a All registrations can be done online through the electronic sy stem of the Brønnøysund Register Center.  Regulatory details ar e 
contained in the Business Enterprise Re gistration Act No. 78 of 21 June 1985. 
b Swiss nationals are treated as non-EEA and can apply to the Mi nistry of Trade and Industry for exemption from the rule on the  
same basis as other non-EEA citizens. 
c In an ANS company each individual partner is liable for all the partnership's liability, while in a DA company each partner i s 
responsible for its agreed percentage share. 
 
Source: Ministry of Trade and Industry, Brønnøysund Register Cent er;  and Agency for Business Development Services of 
Oslo. 
87. Some changes were introduced to the rules rega rding corporate income tax during the review 
period.  As from March 2004, dividends a nd capital gains on shares received by corporate 
shareholders resident within the EEA are exempt from income tax.81  Furthermore, from January 2006 
the income tax rates on dividend payments for participating owners a nd on personal income of 
taxpayers in the top bracket were equalized at 47.8%.  The objective was to close a loophole in the tax 
system that allowed self-employed owners of businesses to offset their personal tax liability by taking 
payments in the form of dividends. 
88. Norway has signed tax treaties for the avoidance of double taxation and the prevention of tax 
evasion with 84 countries and juridictions, and is negotiating with another three countries 
(August 2008).82 
89. Norway applies a VAT on the sales of goods  and services (see Chapter III(2)(v)).  All 
businesses that sell goods or eligible VAT services are obliged to register for VAT when their sales 
exceeds NKr 50,000 (US$8,500) over a period of 12 months.  A foreign non-resident business with 
taxable operations in Norway, must register for VAT through a representative;  the only requirement 
is for the representative to be resident in Norway.83 
90. Employers must collect a social security cont ribution based on all remuneration paid in cash 
to employees, including for work performed abroad.  A non-resident employer is required to pay 
social contributions in respect of employees work ing in Norway.  The rates vary between 0% and 
14.1%, depending on the municipality. 
91. Local authorities may levy a property tax on real-estate properties in the municipalities;  
the tax varies between 0.2% and 0.7% of the taxable fiscal value of the property. 
                                                      
81 Information provided by the Norwegian authorities. 
82 Ministry of Finance online information.  Viewed  at: http://www.regjeringen.no/en/dep/fin/Selected-
topics/Taxes-and-Duties/skatteavtaler/Tax-treatie s-between-Norway-and-other-st-2.html?id=450647. 
83 Bedin (2006). WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 48 
 
 
92. According to the World Bank, a typical medium -sized company pays approximately 42% in 
taxes on its profits, and takes on average 87 hour s per year to prepare, file, and pay taxes.84 
(ii) Competition policy and price controls 
93. During the period under review Norway has been applying the Competition Act introduced in 
2004, which harmonized its legislation with EC ru les and granted more power to the Norwegian 
Competition Authority (Competition Authority).  Ne vertheless, the OECD believes that competition 
could be further enhanced, particularly in the food sector.85  The study recommended reforms to 
promote market competition by, among other things, opening up the agricultural and food processing sectors to foreign competition (see Chapter III(iv)). 
94. The Competition Authority, under the Ministry of  Government Administration and Reform, is 
responsible for supervising compe tition affecting Norwegian markets in all economic sectors and for 
independently enforcing the requirements of the Co mpetition Act.  The Competition Authority shares 
competition policy supervisory responsibilities with sect oral regulatory authorities in areas such as the 
financial and telecommunication sectors (see also Chapter IV(7)). 
95. Norway's legal framework on competition consis ts of the EEA agreement, Competition Act 
No. 12 of 5 March 2004 and its amendments , as well as a set of secondary regulations.
86  Competition 
is also governed by Price Policy Act No. 66 of 11 June 1993. 
96. The main objective of the Competition Act, in troduced in 2004, was to further harmonize 
Norwegian competition rules with EC rules.  It  prohibits abuse of dominant position and all 
agreements that restrict or distort competition, in cluding market-sharing arrangements.  It enables the 
Competition Authority to review mergers through a notification system, and to order changes or 
prohibit mergers that it finds will cause significant re striction of competition.  Furthermore, under the 
enforcement provisions of the Act the Competiti on Authority has the power to demand access to 
premises during investigations (thr ough court orders), to order the publication of prices, to issue 
administrative fines, and to report cases for criminal processing. 
97. The Competition Act applies to all sectors, in cluding state-owned enterprises.  However, on 
certain conditions it exempts agriculture, fisheries, a nd forestry from the rules against price-fixing and 
market-sharing arrangements between undertaki ngs, as well as misuse of dominant position.  The 
exemption includes agreements between producers of  primary products or their organizations, which 
are necessary for the implementation of sector re gulations or agreements with the State. 
98. The Competition Act and the EEA agreemen t were modified in December 2004 to 
incorporate changes in EC merger regulations.87  Accordingly, the parties to a merger must 
immediately notify the details to the Competition Aut hority;  this obligation does not apply where the 
                                                      
84 World Bank online information.  Viewed at:  http://www.doingbusiness.org/ExploreTopics/Paying 
Taxes/Details.aspx?economyid=145. 
85 OECD (2007c). 
86 These include:  Royal Decree of 16 April 2004 on the delegation of the King's authority to the 
Ministry of Government Administration and Reform;  Royal Decree of 23 April 2004 on exemptions to provisions on cooperation in the Competition Act in th e areas of agriculture and fishing;  Regulation of 
28 April 2004 on notification of company mergers (among others) adopted by the Ministry of Government 
Administration and Reform;  and Royal Decree of 25 June 2004 on exemptions from sections 10 and 11 of the Competition Act for certain agreements between the authorities and physicians, psychologists and 
physiotherapists. 
87 Council Regulation (EC) No. 139/2004 of 20 January 2004 on the control of concentrations between 
undertakings. Norway WT/TPR/S/205/Rev.1 
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companies' combined annual revenue obtained in Norway is less than NKr 50 million or where only 
one of the companies has annual revenue great er than NKr 20 million (some US$8.5 million and 
US$3.4 million respectively).88 
99. The Competition Authority handled fewer cases during 2004-07 than 2000-03.89  This is 
mainly due to the different approach to enforci ng competition in the previous Act, as well as the 
Competition Authority's process of adaptation to th e new Competition Act.  In 2007, the Competition 
Authority imposed administrative fines amounting to some US$100,000 to companies involved in 66 cases of failure to notify a merger or acquisition.
90  According to an assessment commissioned by 
the Government, the Competition Authority's enforcem ent efforts have probably resulted in an overall 
positive effect for the economy.91 
100. The Ministry of Government Administration and Reform, acting as a body of administrative 
appeal under Section 20 of the Competition Act, overruled four merger decisions made by the 
Competition Authority from mid 2004 to mid 2008 unde r the new Competition Act.  Over the same 
period, the King in Council, as permitted by Secti on 21 of the Competition Act, overruled one merger 
decision by the Ministry, which as an appeal  body had confirmed the decision made by the 
Competition Authority.  The authorities note that de cisions taken by the King in Council, which do 
not have to be based on competitive grounds, can only be taken in cases of major significance and are, 
therefore, expected to be infrequent.  Neverthe less, according to the OECD, challenging merger 
decisions based on policy objectives other than comp etition could be undermin ing the power of the 
Competition Authority.92 
101. Within the EEA, competition rules seek to ensure equal competitive conditions across 
participating member states.  The European Co mmission and the EFTA Surveillance Authority have 
the authority to deal with competition investigations, but the "one stop shop" principle means that a case is never considered by both of them.  The basic rule is that the European Commission has 
responsibility for cases affecting trade with EC St ates, while the EFTA Surveillance Authority has 
responsibility for cases where there is an effect onl y on trade between part icipating EFTA states;  
furthermore, in practice, the European Commissi on only deals, with respect to Norway, with cases 
involving large companies.   
102. Cooperation on competition policy also exists betw een Nordic countries.  Joint reports on the 
retail banking and electricity sectors were i ssued in December 2006 and September 2007, 
respectively.
93  An annual meeting is held between th e Nordic competition authorities (Denmark, 
Finland, the Faroes, Greenland, Iceland, Norway , and Sweden) to discuss experience on matters of 
common interest.  In addition, the competition aut horities of Norway, Denmark, Iceland, and Sweden 
                                                      
88 Regulation on the Notification of Concentrations of 28 April 2004. 
89 WTO (2004).  The cases handled between 2004 and 2007 related to:  rejection of requests for 
intervention, 142;  interventions in anti-competitive pr actices, 7;  mergers and acquisitions (M&As), 107, of 
which interventions against M&As, 18 and administrative fines – failure to notify M&As, 89;  identification of public regulations detrimental to competition, 23;  hearing submissions of significance, 268;  and other 
decisions, 19. 
90 Norwegian Competition Authority (2006a).  
91 Copenhagen Economics (2007). 
92 OECD (2007c).  
93 Competition Authority online inform ation.  Viewed at:  http://www. konkurransetilsynet.no/portal/pa 
ge?_pageid=235,480926&_dad=portal&_schema=PORTAL&menuid=13069. WT/TPR/S/205/Rev.1 Trade Policy Review 
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have signed an agreement on excha nge of confidential competition-re lated information, to facilitate 
the identification of cartels and merger enquiries.94 
103. Under the Price Policy Act, the King has th e authority to impose maximum or minimum 
prices in order to promote price developments c onsidered socially justifiable.  There are two 
regulations in force under this Act:  taxi-services in  some geographical areas and land-rent for homes 
and recreational buildings.  Norway imposes price controls on medicines.  Pharmacies' margins on 
sales of medicines are set by Storting in accordan ce with EEA rules, and the Norwegian Medicines 
Agency is responsible for regulating the pri ces of prescription drugs paid by pharmacies to 
distributors as well as the retail prices paid by consumers.95  Non-prescription (over-the-counter) 
medicines are not subject to price regulation.  A specific price regulation system for generics was 
introduced in January 2005, with the obj ective of gradually lowering their prices.96 
(iii) Incentives 
104. Norway has a relatively large number of in centive schemes.  With the exception of some 
sectoral programmes, notably for agriculture (Cha pter IV(2)), incentive schemes are mostly of a 
horizontal nature;  they provide support for r esearch and development, regions, and small and 
medium-sized enterprise;  there are significant inte rlinkages between schemes.  In 2006, total state 
aid, excluding agriculture, was NKr 5.5 billio n (just over US$930 million), corresponding to 
approximately 0.3% of GDP.  State aid is subject to  EEA discipline in all areas except agriculture and 
fisheries.  Nevertheless, Norway 's incentive schemes could affect certain markets as they aim to 
improve the competitive position of beneficiary companies. 
(a) Overview 
105. Norway operates state aid programmes and schemes to promote R&D activities, regional 
development, small and medium-s ized enterprises, sustainable production and consumption, and 
specific industries.  Norway must comply with the provisions on state aid laid out in Chapter 2 of the 
EEA Agreement.97  The main rule is that public aid that dist orts or threatens to distort competition and 
affects trade between EEA members is incompatible with the agreement, excep t for aid to agriculture 
and fisheries, which are outside the scope of the agreement.  Before implementation, state aid 
(excluding aid to agriculture and fisheries) mu st normally be notified to the EFTA Surveillance 
Authority for approval;  the notification require ments to the EFTA Surveillance Authority are 
different from WTO notification requirements on state aid, hence the figures are different. 
106. According to the EFTA Surveillance Authority State Aid Scoreboard (Spring 2008), Norway 
granted €1.1 billion of state aid in 2006, amounting to  0.4% of GDP.  The report shows that state aid 
in Norway is dominated by regional aid and Norway grants most aid in the form of tax concessions.  
Norway provides a substantial proportion of its s ectoral aid to the manufacturing and transport 
sectors, which accounted for one half and one third, respectively, in 2006.98 
                                                      
94 Norway, Denmark, and Iceland signed the agreement in 2000, while Sweden signed in 2003. 
95 European Observatory on Health Systems and Policies (2006). 
96 European Observatory on Health Systems and Policies (2006). 
97 EEA Agreement.  Viewed at:  http://secret ariat.efta.int/Web/Eur opeanEconomicArea/EEA 
Agreement/EEAAgreement.  These are co mparable to provisions in Articles 87 and 88 of the EC Treaty.  For 
developments on state aid since 2004 at the EC level see WTO documents WT/TPR/S/136, 23 June 2004 and 
WT/TPR/S/177, 22 January 2007. 
98 EFTA Surveillance Authority (2008). Norway WT/TPR/S/205/Rev.1 
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107. Norway's support programmes have been notifie d to the WTO pursuant to Article XVI:1 of 
the GATT 1994 and Article 25 of the Agreem ent on Subsidies and Countervailing Measures 
(Table III.9).  Since Norway's previous review th ere have been a number of changes to the subsidy 
schemes notified:  new programmes have been introduced99, and others terminated.100  T h e  
Entrepreneurship Programme has been replaced by the Export Development Programme for SMEs, 
and a programme for subsidies for industrial a nd environmental purposes in forestry has replaced 
several previous schemes (Table III.9). 
108. Total support amounted to NKr 14.9 billion in 2006 (around US$2.5 billion).  For the 
majority of the programmes, data showing the tr ade effects of the subsidy were not available. 
(b) Regional assistance 
109. Regional support schemes are administered by  the Ministry of Local Government and 
Regional Development;  day-to-day operations  are carried out by Innovation Norway and 
16 municipalities.  An ongoing concern of the Norwegia n Government is to ensure growth and equal 
opportunities in all parts of the country as well as to maintain population in rural areas.  Therefore, support is directed mainly to Norway's norther n regions.  The funding for regional assistance 
amounted to NKr 1,306 million in 2006 (some US$222 million).  The vast majority of this support 
was channelled through the Regional Development Grant (Table III.9).  In 2006, the Government 
presented a white paper setting out its rural and re gional strategy, and appointed a Government Sub-
Committee on Rural and Regional Policy to ensure that sector policies promote rural and regional objectives.
101 
Table III.9 
Industry-wide and selected sector-spe cific support programmes, 2005 and 2006 
(NKr million)  
Initiation year Expiry Type of programme/project Measure Estimated 
subsidy in 2005 Estimated 
subsidy in 2006 
Research and development  1,631.3 
(US$277.3)  1,971.9 
(US$335.2)  
1994 - Industrial research and development contracts Grant 164.7 138.4 
1968 - Public research and development contracts Grant 16.6 41.4 
1994 - Industrial research and development programmes Grant 400.0 a 588.1a 
2002  - Tax credit for expenses on R&D Tax credit 1,050.0b 1,195.0 
2005 2015 Gassnova Aid Scheme Grant - 9.0 
Disadvantaged regions  1,038.1 
(US$176.5)  1,306.0 
(US$222.0)  
1987 - Regional Development Grant Grant/Loan 607.5 877.0 
1987 - Restructuring regions dependent on a single 
industryc Grant 111.63 35.0 
1968 - Industrial Development Corporation of Norway 
(SIVA) Part investments in 
infrastructure 71.0 57.3 
Table III.9 (cont'd)  
                                                      
99 The Gassnova Aid Scheme; National transport aid;  and a programme for research development and 
innovation in the maritime industry. 
100 The Swedish-Norwegian Industrial Fund;  th e guarantee and loan facility to the company 
responsible for hazardous waste;  th e Norwegian Environmental Fund;  cont ract-related operating aid scheme;  
interest rate subsidies for the shipbuilding industry;  su pport for specific fisheries;  contract subsidies and 
decommissioning grant (fisheries);  grant for the purchase of vessels to the county of Finmark and Nord-Troms;  and support to long-line baiting facilities. 
101 For further information see Ministry of Local Government and Regional Development online 
information.  Viewed at:  http://www.regjeringe n.no/Rpub/STM/20052006/021EN/PDFS/STM20052006002 
1000EN_PDFS.pdf. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 52 
 
 
Initiation year Expiry Type of programme/project Measure Estimated 
subsidy in 2005 Estimated 
subsidy in 2006 
1986 - National programmes for regional development  Grant 143.5 184.9 
.. - Regional transport aid Grant 10.7 10.7 
2004 2006 National transport aid Grant 93.8 141.1 
Small and medium-sized companies  308.3 
(US$52.4)  519.4 
(US$88.3)  
1993 - Development grants Grant 68.0 98.0 
2001 - Public Advisory System Services free or 
partly free of 
charge 27.3 27.4 
1998 2022 Seed Capital Funds Loans 211.0d 391.0d 
1983 - Guarantee scheme for loans and credits Guarantee 2.0 3.0 
Environment  754.7 
(US$128.3)  762.2 
(US$129.6)  
1990 - Aid for development, and knowledge and 
information on sustainable production and 
consumption One-off investment 
grant to projects.  
Financial support is 
given to some 
companies 23.7 23.2 
2002 2007e The Energy Fund Grant 731.0 739.0 
Export promotion  58.9 
(US$10.0)  61.0 
(US$10.4)  
2004f - Export Development Programme for SMEs 
(Entrepreneur Programme) Reduced prices for 
the services of 
Innovation Norway 30.1 18.8 
1978 - Export Credit Financing Scheme Interest rate support 
and currency risk 
alleviation 28.8 42.2 
1929 - Export Credit Guarantee Guarantee .. .. 
Specific industry sectors  495.4 
(US$84.2)  598.0 
(US$101.7)  
1993 & 2000 - 
- CO 2 tax reduction on mineral oils and exemption 
from mineral oil tax for paper and pulp, herring 
meal, and fish meal industries. Tax concession 112.6 93.8 
1969 - Press grant scheme Grant 244.2 252.5 
1987 - National programmes for the promotion of 
Norwegian space industry Grant 23.6 49.7 
2003 - International promotion of Norway as a tourist 
destination Grant 115.0 200.0 
2006 2011 Research, development, and innovation (in the 
maritime industry) Grant .. 2.0 
Fishery sector  63.1 
(US$10.7)  51.8 
(US$8.8)  
1964 - Transport support Grant 25.0 26.5 
1986 1989g Interest rate subsidies for fishing vessels for 
domestic deliveries Interest rate subsidy  0.03 0.03 
2003 2008 Support to the modernization and capacity 
adjustment of the fishing fleet; decommissioning 
grant - the Structural Fund Capacity reduction 42.1h 24.3h 
1964 - Research fishery Grant 1.0 1.0 
Forestry sector  237.4 
(US$40.4)  224.6 
(US$38.2)  
1965 - Tax concessions in forestry:  the Forest Trust 
Fund, and the Five-year Average Tax 
Assessment Tax concession 129.0 108.0 
1971 - Subsidies for forest management planning Grant 24.0 22.9 
2004 - Subsidies for industrial and environmental 
purposes in forestryi Grant 83 92 
1976 - Subsidies for roundwood sale and transport in 
forestry  Grant 1.4 1.7 
Table III.9 (cont'd)  Norway WT/TPR/S/205/Rev.1 
 Page 53 
 
 
Initiation year Expiry Type of programme/project Measure Estimated 
subsidy in 2005 Estimated 
subsidy in 2006 
Total support (excluding agriculture)  4,587.2 
(US$779.8)  5,494.9 
(US$934.1)  
Agriculture     
  Support under the annual Agricultural 
Agreement (see Chapter IV(2))  9,038.8 
(US$1,536.6)  9,365.4 
(US$1,592.1)  
Total support (including agriculture)  13,626.0 
(US$2,316.4)  14,860.3 
(US$2,526.2)  
.. Not available. 
 
- No expiry date.  
a Figure includes new and current projects. 
b Figures represent updated information provided by the authorities since Norway's notification. c Funding for this scheme is now provided by coun ty authorities, and not through the national budget. 
d Total payments by the end of the calendar  year (total loans of NKr 1,757 million). 
e It is anticipated that a new four-year agreement for the period 2008-2011 will be signed at the end of 2007.  The agreement b etween 
the Ministry of Petroleum and Energy a nd Enova was prolonged until 1 June 2008, and a new agreement has been signed for the 
period until 31 December 2011. 
f In 2004, Innovation Norway was established, and has been res ponsible for administering the Export Development Programme for 
SMEs, formerly administered by the Export Council. 
g The interest rate subsidy was phased out in 1986, however there ar e some payments left.  The othe r part of the scheme (a cons truction 
loan subsidy) was terminated in 1989. 
h These figures include 50% fina ncing towards decommissioning. 
i This scheme replaces five former schemes:  (1) Subsidies for silviculture;  (2) Subsidies for construction of forest roads;  
(3) Subsidies for conservation a nd enhancement of environmental values in fo restry;  (4) National grant for environmental 
consideration when harvesting roundw ood in difficult terrain;  and (5) Subsidies for manual thinning. 
 
Source:  WTO document G/SCM/N/155/NOR, 31 October 2007, a nd information provided by the authorities.  
110. Funds from the Regional Development Grant are available to enterprises located in the 
assisted areas;  priority is given to SMEs.  Grants and loans are provided for investments, to cover soft 
aid costs, and R&D projects.102  All sectors are covered with the exception of agriculture, forestry, 
fishery, oil and gas exploration, and financial services.  Population density is the main criterion for 
determining eligible areas.  The assisted areas are divided into two zones:  the maximum aid is 15% of 
the investment costs in zone IV (the least densely populated zone), and 10% in  zone III.  In addition, 
medium-sized undertakings may obtain an additional 10 percentage points, a nd small undertakings an 
additional 20 percentage points.   
111. The Industrial Development Corporation of Norw ay (SIVA) is a state-owned company under 
the Ministry of Trade and Industry.103  SIVA's strategy is to develop strong regional and local 
industrial clusters through ownership in infr astructure, investment, knowledge networks, and 
innovation centres.  It, inter alia,  operates several business and industrial parks, co-owns several 
science and research parks, incubators and business gardens, and seed financing institutions, as well 
as investing in innovation companies.104  Grants cover soft aid costs.  A newly established programme 
                                                      
102 Soft aid costs must meet one-off requirements fo r up-to-date knowledge in various fields or be 
related to establishing network cooperation etc., not to tangible investment. 
103 Around half of government R&D funding is channelled through the Ministry of Education and 
Research;  the Ministry of Trade an d the Ministry of Health and Care Services each provide around 10%. 
104 SIVA online information.  Viewed at:  http ://www.siva.no/sivabas/nyheter.nsf/nysvano/English 
%20summary. WT/TPR/S/205/Rev.1 Trade Policy Review 
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focusing on supporting industrial estates and indus try incubators had a budget of NKr 25.5 million in 
2007.105 
112. The national programmes for regional devel opment have the objective of stimulating 
industrial innovation by creating new structures a nd ways of collaboration between R&D centres and 
SMEs.  Grants are paid mainly to SMEs located in assisted regions.  Main programmes include:   the 
Programme for Regional R&D and Innovation (VRI);  the Arena programme;  the Norwegian Centres 
of Expertise (NCE) initiative;  and the Regions of  Knowledge initiative.  The VRI Programme was  
launched for an initial term of ten years from 2007- 2017.  It offers professi onal and financial support 
to long-term, research-based, development proce sses in the regions, and is designed to promote 
greater collaboration between trade and industry, R& D institutions, and the government authorities, as 
well as to establish close ties with other national and international network and innovation measures.  
The Norwegian Centres of Expertise Programme, jo intly financed by the Ministry of Trade and 
Industry and the Ministry of Local Government a nd Regional Development, is to set up centres of 
expertise in regions with potential for growth in certain sectors.  It received NKr 45 million in 2007 
bringing the total budget spent on the programme up to NKr 80 million (2006 and 2007).  
113. Firms located in low population density areas of  Norway are eligible for grants under the 
regional transport aid scheme to offset their additio nal transport costs.  Support is granted only to 
cover the extra cost of transport of goods inside national boundaries, and calculated on the basis of the 
most economical transport mode.  Since 2007 regional transport aid has been administered by the county authorities.
106  A national transport aid scheme was introduced in 2004, in order to partly 
compensate for the closure of Norway's system of regionally differentiated social security taxation in 
order to comply with EEA State aid rules.  It w as terminated at end December 2006 and the regionally 
differentiated system was reintroduced (in January 2007) with reduced social security payments for 
most areas that had received support under the 2003 scheme. 
(c) Assistance to small and medium-sized enterprises 
114. Assistance specifically targeted at SMEs, as set out in Norway's notification, amounted to 
NKr 128.4 million (around US$21.8 million) in 2006.  In addition seed capital financing amounting to 
NKr. 391 million had also been disbursed, by the end of 2006 (Table III.9).  Support under a number programmes falling under other broad head ings, is also targeted at SMEs. 
115. Innovation Norway, a subordinate agency of the Ministry of Trade and Industry, administers a 
nationwide development grant scheme aimed at in creasing the efficiency of SMEs.  The scheme 
includes loans, guarantees, and grants, and is availabl e to enterprises in all sectors except for financial 
services, shipping, and oil and gas exploration.  Payments cover up to 50% of costs under the notion 
of "soft aid";  up to 35% of costs eligible for a pplied research and development projects;  and up to 
7.5% of physical investment (15% for small en terprises).  Larger companies can be granted a 
maximum aid of 25% for R&D projects or subsid ies of up to €50,000 in respect of one defined 
category over a three-year period. 
                                                     
 
105 Ministry of Local Government and Regional Development online information.  Viewed at:  
http://www.regjeringen.no/nb/dep/krd/pressesenter/presse meldinger/2006/Regjeringa-gjennomforer-distriktsloft 
et.html?id=272042&epslanguage=NO. 
106 The authorities note that the main difference be tween the regional transport aid scheme and the 
national transport aid scheme is that the Government does not earmark funding for the regional aid scheme 
beyond delimiting the areas for which such aid may be granted by county authorities and the rules that govern it.  The initiative to make use of aid lies with the county authorities in the eligible areas. Norway WT/TPR/S/205/Rev.1 
 Page 55 
 
 
116. Innovation Norway also operates an Export Development programme for SMEs which 
consists of reduced prices for its services (such as market research, training, and surveys).  Support is 
granted to small (up to 100 employees), highly knowledge-and-technology-based entrepreneurial 
enterprises with high export potential.  
117. The Public Advisory System is aimed at tran sferring competence and knowledge to SMEs in 
all sectors.  Under the overall responsibility of the Ministry for Trade and Industry, the system is administered by the Norwegian Design Council (ND)  and the Euro Info Centres (EICs).  While the 
ND provides SMEs with technical competence in the area of design, the EICs disseminate information 
about the EC internal market and the EEA Agreemen t.  The subsidy generally takes the form of a 
consulting service provided free or partly free of charge. 
118. Innovation Norway also operates a guarantee sc heme for loans and credits for SMEs, the 
objective being to assist innovative projects, including restructuring, development and 
internationalization. 
(d) Research and development schemes 
119. R&D funding comprises the largest component of non-agricultural support notified to the 
WTO.  R&D priorities are set by the Government and Parliament, and expressed in the national 
budget proposal.  Total estimated government suppor t for research and development (including 
support for universities and research centres) has increased from NKr 13.8 billion in 2004 to NKr 17.8 billion in 2008 (around US$3 billion).
107  A tax credit scheme for supporting innovation in 
Norwegian enterprises was introduced in 2002.  The scheme called Skattefunn is administered jointly 
by the Research Council and the Directorate of Taxe s.  This allows companies to deduct 18% (20% 
for SMEs108) of R&D costs from their tax liability, with an upper limit of NKr 4 million per year 
(NKr 8 million for purchases of R&D services from approved R&D institutions).  There are also limitations on the maximum hourly rate and numbe r of hours per person for R&D personnel costs.  
Total approved applications for tax deductions we re 4,055 in 2006 and 3,735 in 2007.  The total tax 
expenditure amounted to NKr 1.1 billion in 2006. 
120. R&D programmes are funded and administered by  a number of ministries and agencies, most 
notably through The Research Council of Norway, a s ubordinate agency of the Ministry of Education 
and Research.  The EEA Agreement sets out guidelines for the amount of public R&D support that may be provided to companies.   In accordance with these guide lines, funding granted normally 
amounts to 25-50% of the total project costs.
109  Innovation Norway is the main conduit for 
government funding for research-ba sed innovation and business development.110  The EEA 
Agreement allows Norway to participate in Europ ean research collaboration on an equal footing with 
EC member states:  this mainly takes the form of joint funding.111  In 2008, Norway's financial 
contribution for participation in EC rese arch cooperation was NKr 342 million (around 
US$58.1 million). 
                                                      
107 Research Council of Norway online information.   Viewed at:  Norway's Research Council:  
http://www.forskningsradet.no/en/T he+research+budget/1185261825657. 
108 SMEs are defined as companies with fewer than 250 employees and either an annual turnover of 
less than NKr 40 million or a balanc e of less than NKr 27 million. 
109 Research Council of Norway online information.   Viewed at:  http://www.forskningsradet.no/en/ 
General+application+requirements/1184159007037. 
110 Innovation Norway online information.  Viewed  at:  http://www.innovasjonnorge.no/Aktuelt_fs 
/English/About%20Us/Loven20i%20engelsk%20versjon.pdf. 
111 Research Council of Norway online informati on.  Viewed at:  http ://www.forskningsradet 
.no/en/News/Norwegian+participation+in+collaborative+European+programmes/1207296318217. WT/TPR/S/205/Rev.1 Trade Policy Review 
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121. Industrial R&D contracts (IFU contracts) ar e granted by Innovation Norway to R&D 
cooperation projects between enterprises, notably betw een a major customer and a smaller supplier.  
The customer must be a market leader and require  a product or service that does not already exist on 
the market.  The IFU-contract grants between 25% and 35% of the overall development project 
costs.112  The supplier needs to be No rwegian, but not the customer.   Public R&D contracts are 
agreements between a Norwegian enterprise113 and a public authority that asks for the development of 
a new product or process.  Subsidies to these c ontracts aim to stimulate R&D and build business 
networks.  The maximum aid varies between 35% and 45% of project costs. 
(e) Other assistance 
122. A tax reduction of 50% from the CO 2 tax is offered on mineral oil for use by the paper and 
pulp industry and the herring meal and fish meal indus tries.  International shipping, vessels used for 
fishing and hunting, and international aviation are exempt from this tax.  A tax exemption is also 
offered for all of the above mentioned industries from the tax on mineral oil (base-tax on heating oil).  
A full exemption from the CO 2 tax on mineral oil for sectors included in the emission trading scheme 
(ETS) was approved by the EFTA Surveillance Au thority in July 2008, and according to the 
authorities, will be implemented. 
123. Export finance, insurance and guarantees are described in Chapter III(3)(iv).  Assistance 
schemes for the fisheries, forestry and agri culture sectors are covered in Chapter IV. 
(iv) State-trading, state owned enterprises, and privatization 
124. Since the privatization of its spirituous bevera ge trading company (Arcus Produkter AS) in 
2002, Norway has not notified to the WTO the existe nce of any state-trading enterprise in accordance 
with the provisions of GATT Article XVII. 
125. Vinmonopolet, a state-owned enterprise, has the de jure  monopoly over the retail sale of 
alcoholic beverage containing more  than 4.75% alcohol by volume.  Alcoholic beverages may only be 
imported by parties authorized to engage in w holesaling, holding a production licence, an extended 
retail licence or a serving licence extended to cover imports, or by Vinmonopolet.114  Private persons 
may import alcoholic beverages intended for personal use only. 
126. State ownership remains extensive;  the State has administering interests in 80 fully or 
partially owned companies (Table III.10).  In 2007 , the State's shareholding stake in state-owned 
companies listed in the Norwegian stock exchange  represented some 30.3% of the entire exchange, 
down from 41.3% at the end of 2003.115  Interests in a state-owned company are managed by the 
Ministry to which the company is affiliated.  However, the Ministry of Trade and Industry is 
responsible for promoting transparency through the issuance of annual reports on the financial 
developments of the main state-owned compan ies and on the Government's ownership policy.116 
                                                      
112 Innovation Norway online information.  Viewed at:  http://www.innovasjonnorge.no/Om-oss/ 
Innovation-Norway/Norwegian-Industrial-R esearch-and-Developme nt-IFU-Contracts/. 
113 The authorities note that a Norwegian enterprise is an  enterprise that is regi stered in Norway and has 
relevant activity in Norway, but may be owned by non-Norwegians. 
114 Act on the Sale of Alcoholic Beverages No. 27 of 2 June 1989. 
115 Ministry of Trade and Industry (2007). 
116 Ministry of Trade and Industry online informa tion.  Viewed at:  http://www.eierberetningen.nhd 
.no/index.gan?id=6982. Norway WT/TPR/S/205/Rev.1 
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127. The Government considers that state owners hip ensures control over Norwegian natural 
resources and that revenues are used for th e good of the Norwegian society as a whole.117  In its view, 
the State should be an active long-term owner of some important Norwegian companies, encouraging 
their long-term value creation.118  The authorities seek to make ea ch company formulate a clear long-
term strategy in accordance with the Government's targets on return on investment and dividends.  
Also, they aim to make the balance between co mmercial and other policy objectives transparent by 
explicitly identifying four types of ownership objectives:  companies with purely commercial objectives;  companies with commercial objectives a nd ensuring head offices functions in Norway;  
companies with commercial objectives and other de fined objectives;  and companies with sectoral 
policy objectives. 
Table III.10 
Main state-owned enterprises in terms of equity, June 2008 
Name of company Type of company Sector Share owned 
by State (%) Ministry 
responsible 
Avinor AS State owned limited company Civil aviation - airports and 
air safety 100 Transport and 
Communication 
BaneTele AS Limited company with state 
ownership Infrastructure development 
for telecommunications 50 Trade and Industry 
Baneservice AS State owned limite d company Railway construction and 
maintenance 100 Transport and 
Communication 
Cermaq ASA Limited company with state 
ownership Fish feed and farming 43.5 Trade and Industry  
DnB Nor ASA Limited company with state 
ownership Banking, insurance, financial 
services 34 Trade and Industry 
Eksportfinans ASA Limited company with state 
ownership Financial services for exports 15 Trade and Industry 
Entra Eindom AS State owned limited company Real estate 100 Trade and Industry 
Kongsberg Gruppen ASA Limited company with state 
ownership Defence, aerospace, marine 
technology 50 Trade and Industry 
Nammo AS Limited company with state 
ownership Ammunitions manufacture 50 Trade and Industry 
Norsk Hydro ASA Limited company with state 
ownership Aluminum, fertilizer, oil, and 
gas 43.8 Trade and Industry 
Norsk Tipping AS Hybrid company Lottery 100 Culture and Church 
Norsk Rikskringkasting AS State owned limited co mpany Public broadcasting 100 Culture and Church 
NSB AS State owned limited company Railroad passenger 
transportation 100 Transport and 
Communication  
Petoro AS State owned limited comp any Management of State's direct 
financial interest in oil and 
gas 100 Petroleum and 
energy 
Posten Norge AS State owned limited company Postal services 100 Transport and 
Communications 
SAS ASA Limited company with state 
ownership Airline 14.3 Trade and Industry 
Statkraft SF Statutory enterprise Production, distribution and 
sale of energy 100 Trade and Industry 
Statnett SF Statutory enterprise Electricity transmission and 
systems operation 100 Oil and Energy 
Table III.10 (cont'd)  
                                                      
117 Ministry of Trade and Industry (2006). 
118 White Paper No. 13, "An Active and Long-Term State Ownership", December 2006.  Ministry of 
Trade and Industry online information. Viewed a t:  http://www.regjeringen.no/en/dep/nhd/Documents/ 
Government-propositions-and-reports/Reports-to-the-Storting-white-papers/2006-2007/Report-No-13-2006-2007-to-the-Storting.html?id=472648. WT/TPR/S/205/Rev.1 Trade Policy Review 
Page 58 
 
 
Name of company Type of company Sector Share owned 
by State (%) Ministry 
responsible 
Statoil ASA Limited company with state 
ownership Oil and gas 62.5 Oil and Energy 
Store Norske Spitsbergen 
Kulkompani AS Limited company with state 
ownership Mining 99.9 Trade and Industry  
Telenor ASA Limited company with state 
ownership Telecommunications 54 Trade and Industry 
Veterinarmedisinsk AS Limited company with state 
ownership  Veterinary research and 
services 51 Ministry of 
Agriculture 
Vinmonopolet AS State owned limited company Reta il distribution of alcohol 100 Social Affairs 
Yara International ASA State owned limited company Production, distribution, and 
sale of fertilizers 100 Trade and Industry 
 
Source:  Ministry of Trade and Industry (various issues), Annual Report on State Ownership , online information.  
Viewed at:  http://www. eierberetuingen.nhd.no/.  
128. Reflecting a policy change, the Government ai ms to maintain the State's ownership of 
business and industry at approximately the 2006 level.119  Thus, during 2003-07, the State carried out 
only one full privatization and five ownership reductions, includi ng a further reduction of its 
shareholding in Statoil ASA (see Chapter IV).  This represents a considerable slowdown in the 
privatization process compared with the previous review period. 
129. The OECD suggests that continued reduction of  state ownership in market-based production 
firms would increase their exposure to competition and consequently increase the innovatory activity 
in Norway's industrial sector.120  In consonance, the IMF argues that the perception of state-owned 
enterprises as having advantageous access to th e Government's "deep pockets" could dissuade 
expansion and entry by private competitors.121  In this respect, the authorities note that the 
Government can only provide financial aid to a stat e-owned enterprise with the Parliament's consent. 
130. During the period under review, Norway's EEA membership has influenced two government 
decisions with respect to state-owned enterprises.   In 2005, the EFTA Surveillance Authority ruled 
that Entra Eeindom AS had received unlawful state support in the form of exemption of establishment 
duties, a decision the Government decided to comp ly fully without appealing.  In 2007, the EFTA 
Court ruled in favour of the Norwegian Government  in a case regarding the establishment of a State 
monopoly in the lottery machine market.122 
(v) Government procurement 
131. Norway is party to the Government Procurem ent Agreement (GPA).  Its public procurement 
regime is open to foreigners a lthough, in practice, it appears that only a small portion of contracts 
have been awarded to foreigner suppliers.   
132. The Ministry of Government Administration and Reform is responsible for implementation of 
the GPA and of domestic rules on government procurement. 
                                                      
119 Ministry of Trade and Industry online information, White Paper No. 13, "An Active and Long-Term 
State Ownership", December 2006.  Viewed at:  http://www.regjeringen.no/ en/dep/nhd/Documents/ 
Government-propositions-and-reports/Reports-to-the-Storting-white-papers/2006-2007/Report-No-13-2006-2007-to-the-Storting.html?id=472648. 
120 OECD (2007c). 
121 IMF (2007a). 
122 Ministry of Trade and Industry (2006).   Norway WT/TPR/S/205/Rev.1 
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133. Total public sector purchases of goods and ser vices was NKr 314.9 billion (equivalent to 15% 
of GDP) in 2006, of which 74% corresponded to the general government (including local 
government) and 26% corresponded to state-owned enterprises.123  Norway notified the WTO that 
government procurement under the GPA covered 41 0 contract awards with a total value of 
NKr 9.3 billion in 2005, up from NKr 7.5 billion in 2001.   The majority of the 410 contracts appear to 
have been awarded to Norwegian suppliers.124  However, the authorities consider that these figures 
underestimate the participation of foreign suppliers  since they are based on incomplete data, and 
because some Norwegian suppliers are subsidiaries of foreign companies or agents for foreign 
suppliers.125 
134. Norway's public procurement regime provides for non-discrimination and national treatment 
in the purchase of goods, services and works contract s for suppliers from all countries, irrespective of 
the monetary size of the contracts.  Norway also has international obligatio ns for public procurement 
under the EEA, EFTA, and EFTA free-trade agreemen ts with third countries.  These include 
purchases of products and services (including constr uction services) by railway operators, entities in 
the energy sector other than electricity, and private utilities in the subsectors of drinking water, 
electricity, urban transport, ports, and airports.126  Firms established in countries with which EFTA 
has a free-trade agreement are granted unrestricted  market access to the se ctors specified in the 
respective agreement;  appeals are covered by the di spute settlement chapter of the agreement.  Firms 
from GPA/EEA/EFTA countries have the right to appeal procedures under Norwegian procurement 
legislation (see below). 
135. Norway's minimum threshold for the appli cation of GPA/EEA/EFTA and EFTA FTA specific 
rules during 2008 and 2009 are:  NKr 41,000,00 0 for all construction services contracts, 
NKr 1,050,000 for the supply of goods, NKr 1,650,000 for services and NKr 3,300,000 for works contracts.
127  These thresholds are slightly lo wer than the ones applied in 2006-07.128  For contracts 
between NKr 500,000 (about US$85,000) and th e GPA/EEA/EFTA thresholds, the new legislation 
establishes a less rigorous set of rules.  The Norweg ian legislation does not require the publication of 
contracts below NKr 500,000 (see below). 
136. Public procurement in Norway is regulated by  the Public Procurement Act No. 69 of 16 June 
1999, amended by Act No. 41 of 30 June 2006 (i n force 1 January 2007), and Act No. 121 of 
                                                      
123 Statistics Norway online information.  Viewed  at:  http://www.ssb.no/english/subjects/12/01/ 
offinnkj_en/tab-2007-11-20-01-en.html. 
124 Based on Norway's notification to the WTO (document GPA/88/Add.1, 12 March 2007), some 
96.3% of the NKr 9.3 billion in govern ment procurement would have been awarded to domestic suppliers, and 
the rest to foreign suppliers.  The breakdown of total value by type of procedure would be:  open, 65.2%;  
restricted, 22.7%;  and negotiated, 12.1%.  The break down of the total value by type of contract would be;  supply, 27.3%;  service, 41.3%;  works, 20.0%;  and utilities contracts, 11.4%. 
125 The authorities note that their statistical reporting for 2005 was based on a research method giving a 
misleading number for contract s and contract values covered by the GPA.   This occurred because the statistics 
were based on 410 notices of awarded contracts under the EEA Agreement (which has approximately the same 
coverage as the GPA), whereas roughly 2,700 calls for tenders were published.  Moreover, the obligation to publish a notice of an award covers also contracts where there is no obligation to publish a call for tender.  As a 
result, the GPA coverage could be underestimated by a factor of ten. 
126 EFTA Secretariat online informati on.  Viewed at:  http://secretar iat.efta.int/Web/Publications/Fact 
Sheets/. 
127 The thresholds are equivalent to US$7,893,950, US$206,570, US$317,800, and US$635,600, 
respectively.  Information provided by the Norwegian authorities. 
128 WTO document GPA/W/295/Add.7, 10 October 2006. WT/TPR/S/205/Rev.1 Trade Policy Review 
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21 December 2007.129  Regulation on Public Procurement No. 402 of 1 April 2006 and Regulation of 
Procurement Procedures of Entities in the Utilities Sector (Water, Energy, Transport and Postal Services) No. 403 of 1 April 2006 (both in force as of 1 January 2007) have replaced previous 
regulations.
130  These rules apply to procurement by the central government, counties, municipalities, 
bodies governed by public law, public supply ente rprises, and private enterprises that have been 
granted concessions in specific utilities sectors (e .g. oil companies operating in the Norwegian 
continental shelf). 
137. Regulations Nos. 402 and 403 of 2006 were in troduced to implement new EC directives, 
particularly Directives 2004/18/EC and 2004/17/EC.  The main objectives of these EC directives were 
to simplify the legal framework, making it more fl exible, and adjusting for the use of electronic 
technology.  The new regulations provide for non-di scriminatory treatment to suppliers from a party 
to the GPA, EFTA or EEA agreements.  Howe ver, to guarantee employment opportunities for 
handicapped workers, Norway may, in a non-discriminatory way, reserve certain contracts to businesses in which the majority of employees are handicapped. 
138. The new regulations provide for an exhaustive list of cases where the use of the negotiated 
procedure is allowed with or without prior pub lic notice.  To address concerns relative to the 
transparency of the negotiated procedure, the "c ompetitive dialogue procedure" was introduced for 
contracts that are particularly complex.  A contract is deemed "particularly complex" where the procuring entities cannot objectively define the tec hnical means capable of satisfying their needs or 
are not objectively able to specify the legal and fina ncial make-up of the project.  The regulations also 
introduced a "dynamic purchasing system", which al lows the contracting authority to set up a non-
exclusive list of suppliers for a period of four years.
131 
139. For utility markets deemed to be competitive, procurement contracts may be exempted from 
the procedures set out in Regulation No. 403 of 2006.  Exposure to competition is assessed on the 
basis of defined criteria, taking into account the specific characteristics of the sector concerned.132  
Various types of contract are excluded from the scope of Regulation No. 403, such as defence, 
security, and provision of public  telecommunication networks.133 
140. In addition, the new legislation provides for the introduction of a fully electronic process for 
the invoicing and handling of public contracts.  The Norwegian e-Procurement Secretariat, which 
reports directly to the Ministry of Government  Administration and Reform, is responsible for 
furthering developments in e-procurement.134 
141. The authorities note that, regardless of the pr ocurement procedure, the criteria on which 
contracting authorities base the award of contract must be either the lowest price or the most economically advantageous tender.  The following criteria may be taken into consideration when 
determining the most economically advantageous te nder:  price, delivery date, running costs, cost 
effectiveness, and quality.  All criteria must be li sted in the contract notice or in the contract 
                                                     
 
129 Act No. 121 of 21 December 2007 and Regulatio n No. 112 of 8 January 2008 implement the ILO 
Convention No. 94 concerning labour clauses in public contracts. 
130 The regulations replaced were, respectively:  Regulation on Public Procurement No. 616 of 
June 2001, and Regulation on Public Procurement Proc edures of Entities Operating in the Water, Energy, 
Transport and Telecommunication Sectors of 5 December 2003. 
131 In line with Article 33 of the Directive 2004/18/EC. 
132 In line with European Commission Decision 2005/15/EC of 7 January 2005. 
133 For a full list of the exceptions, in English, refer to Directives 2004/17/EC and 2004/18/EC. 
134 Information provided by the authorities. Norway WT/TPR/S/205/Rev.1 
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documents.  Discriminatory technical specifications may not be used to tailor contracts for any 
supplier. 
142. The contracting authority can choose betw een open and selective tender procedures.  
In selective tender procedures, the number of potentia l suppliers may be limited to a minimum of five.  
Any firm can request to be invited to tender, but only the candidates selected are sent the tender 
documents and invited to bid.  Suppliers must be selected on a contract-by-contract basis.  Permanent lists of suppliers, as such, are not allowed, except for utilities.
135 
143. The authorities also note that procurement under the GPA/EEA/EFTA or EFTA's FTAs must 
be published internationally, except for selective tendering.  Tenders are advertised in the 
Official Journal of the EC  (a database also known as Tenders Electronic Daily).136  Awards must be 
advertised no later than two months after taking place, through a published notice in an official 
EC/WTO language.  Contracting authorities in the utilities sector are not obliged to state the contract value in post-contract award notices;  authorities in the rest of the public sector may postpone publication of the contract value only to guard commercial interest. 
144. Procuring entities in the utilities sector may a dvertise their qualification requirements for all 
tenders through a single annual notice;  procurem ent within these qualification requirements is not 
announced individually.  With some minor excep tions, all procurement above NKr 500,000 excluding 
VAT (about US$85,000) has to be published in the national TED. 
145. Appeal procedures are only available and legally binding on members of the 
GPA/EEA/EFTA and EFTA free trade agreements.  At the national level, the supplier is generally 
expected to take up the matter directly with the entity concerned, but may bring the issue before a 
district court of justice.  The court has the power  to investigate and intervene in procurement cases 
and to suspend or set aside a decision made by the contracting entity;  it also has the power to award 
damages.   
146. The Public Procurement Complaint Board ( KOFA) is an independent advisory body 
comprising ten highly qualified lawyers.  Although its decisions are not legally binding, the 
authorities note that due to the high quality of KO FA's recommendations the Board's opinions are 
followed by the parties in nearly all cases.  KOFA has handled approximately 1,000 cases since its 
creation in 2003, and in 2007 the average time for th e advisory decisions was about three months.  On 
1 January 2007, KOFA was given authority to impose an administrative fine on contracting 
authorities who have not published a mandatory tender notice;  the fine can be up to 15% of the 
procurement value.  KOFA’s decision can be appealed to the national courts.
137 
(vi) Intellectual property rights 
(a) Overview 
147. Since Norway's last Review, minor technical am endments have been made to the Trademarks 
Act and the Designs Act, while more substantial ch anges were introduced to the Patents Act and to 
                                                      
135 Information provided by the authorities. 
136 TED online information.  Viewed at:  http://www.doffin.no/. 
137 Information provided by the Norwegian authorities. WT/TPR/S/205/Rev.1 Trade Policy Review 
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the Copyright Act.  Norway notified its main IP laws to the WTO in 1996138;  such legislation was 
reviewed in the TRIPS Council.139  
148. Norway is a member of the World Intellectual Property Organization (WIPO) and has signed 
a number of international agreements on intellectual property rights.140  However, it is not a signatory 
of the WIPO Copyright Treaty (WCT), the WIPO  Performances and Pho nograms Treaty (WPPT), the 
Patent Law Treaty or the Singapore Treaty on the Law of Trademarks.  In 2005, Norway incorporated into its legislation the EC Copyright directive (2001/29/EC), which according to the authorities is in accordance with the WCT and the WP PT.  Norway acceded to the European Patent Convention on 
1 January 2008.  The authorities note that Norway has not acceded to the Patent Law Treaty and the 
Singapore Treaty due to incompatibilities with thei r domestic laws.  Norway 's Patents Act requires 
that national applications relating to biological material must disclose the origin of the material, and Norway's Trademarks Act does not provide fo r the division of registered trade marks. 
149. Norway has notified the Ministry of Foreign A ffairs as the contact point under Article 69 of 
the TRIPS Agreement to the Council for Trad e-Related Aspects of Intellectual Property.
141  
The Norwegian Industrial Property Office (NIPO), a government authority organized under the 
Ministry of Trade and Industry, is responsible fo r processing applications for patent protection, and 
trade mark and design registration.  The Ministry of Culture and Church Affairs, through its Department of Media Policy and Copyrights is responsible for copyright policy. 
150. Norway has been an active pa rticipant of the TRIPS Council, submitting, for example, 
communications on the relationship between the TRIPS Agreement and both public health and the 
Convention on Biological Diversity.
142  Concerning technical cooperation activities, the NIPO serves 
as the contact point for technical assistance in TRIPS notifications for other WTO members.143  
Norway has reported to the TRIPS Council that  in 2006 it provided US$34 million in incentives to 
developing countries in accordance with th e implementation of Article 66.2 of the 
TRIPS Agreement.144 
(b) Regulatory framework 
151. Norway's main IP laws cover the major ar eas referred to in the TRIPS Agreement 
(Table III.11).145 
152. The amendments to the Patents Act in force from January 2008 reflect Norway's accession to 
the European Patent Convention (EPC).  Under the new rules, only one patent application is required 
in order to obtain protection in all 34 EPC member countries.  The amendments further introduced an 
administrative procedure for revocation of a patent during the whole patent period as an alternative to 
judicial procedures.146 
                                                      
138 WTO document IP/N/1/NOR/1, 18 June 1996. 
139 WTO documents IP/Q/NOR/1, 13 September 1996, IP/Q2/NOR/1, 24 September 1997, 
IP/Q3/NOR/1, 22 January 1998, and IP/Q4/NOR/1,  26 February 1999. 
140 WIPO online information.  Viewed at:  http ://www.wipo.int/treaties/en/S howResults.jsp?search 
_what=C&country_id=131C. 
141 WTO document IP/N/3/Rev.9, 8 November 2005. 
142 WTO documents IP/C/W/427, 17 September 2004, and IP/C/W/473, 14 June 2006. 
143 WTO document IP/C/W/496/Add.4, 7 December 2007. 
144 WTO document IP/C/W/497/Add.4, 3 December 2007. 
145 For more detailed information, see WTO (2004), Chapter III(4)(v). 
146 Information provided by the Norwegian authorities. Norway WT/TPR/S/205/Rev.1 
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153. The Copyright Act was amended in 2005 in orde r to align Norway's legislation with the 
Directive 2001/29/EC on Copyright and Related Rights in the Information Society.  In accordance with the Directive, Norway opted  to allow the circumvention of copy protection for private use 
(otherwise prohibited) of copyright materials.  Ho wever, copyright materials may only be downloaded 
from the Internet with the right holder's prior approva l.  In order to compensate right holders for all 
legal private copying, Norway officially determin es an annual compensation grant allocated to EEA 
right holders only.  In 2007, No rway paid NKr 34.8 million out of its national budget in compensation 
to affected right holders.
147 
Table III.11 
Overview of IPR protection provided by Norway's legislation, 2008 
Subject/legislation Coverage Duration  Observations 
Patents  
Patents Act No. 9 of 
15.12.1967, as 
amended Any invention 
susceptible of 
industrial application 20 years from the application 
filing date;  additional 
protection of up to 5 years may 
be granted for medicinal and plant-protection products A negative list provides for innovations that are not 
considered inventions for patent purposes, that 
merely consists of aesthetic creations, computer 
programs, mathematical methods, and presentations of information; 
plant or animal varieties are not patentable; 
compulsory licences for a patent may be obtained if, for example, a patentab le invention is not given 
commercial use within thr ee years from the date the 
patent was granted or if it is required for the exploitation of an invention representing an 
"important technical advance of considerable 
economic importance"; compulsory licences for semi-conductors may be 
granted only for public non-commercial use or to 
remedy a practice determined to be anti-competitive by a judicial or administrative process; 
compulsory licences may be granted for production 
of pharmaceutical products for export 
Plant Varieties 
Plant Breeders 
Right Act No. 32 of 
12.03.1993, as 
amended  Varieties of all genera 
or species of plants, including hybrids 
between genera and 
species 20 years from year of grant, up 
to 25 years for trees and vine The right is only granted to Norwegian residents, 
companies that are legally registered in Norway, or residents and legal entities of a member of the 
International Union for the Protection of New 
Varieties of Plants or of the WTO 
Designs  
Designs Act No. 15 
of 14.03.2003 Designs that are novel 
and have individual 
character One or more periods of 5 years 
from the application filling 
date, up to a maximum of 25 years Components and spare parts used for the repair of a 
complex product may only be protected for 5 years;  
when a registration is transferred by a judicial or administrative decision, the former holder of the 
registration may, subject to reasonable conditions, 
continue to use the design where the design has already been used, or preparations have been made 
for its use 
Trade marks  
Trademarks Act 
No. 4 of 
03.03.1961, as amended Trade marks that are 
capable of 
distinguishing the 
goods or services of the trade mark holder from others;  protection may 
be obtained by 
registration or use;  unregistered but well-
known trade marks are 
protected in a similar way to registered trade 
marks Protection from the moment 
the application is submitted, 
and for 10 years from the date 
of registration;  renewable indefinitely for periods of 10 years Non-use of a trade mark for a period of 5 years 
from the date of registration may lead to revocation 
of the registration;  compulsory licensing does not 
apply to trade marks;  the right of priority on the basis of an earlier trade mark filed by a WTO Member or party to the Paris Convention is 
recognized;  registration of foreigners' trade marks 
is subject to a " telle-quelle " condition 
Table III.11 (cont'd)  
                                                      
147 Information provided by the Norwegian authorities;  and Westkamp (2007). WT/TPR/S/205/Rev.1 Trade Policy Review 
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Subject/legislation Coverage Duration  Observations 
Copyright  
Copyright Act No. 2 
of 12.05.1961, as 
amended Literacy, scientific, and 
artistic works, 
including computer 
programs, data compilations, 
photographs, databases, 
performing artists, producers of 
phonograms, 
broadcasters, first fixation of films Life of the author plus 
70 years;  anonymous works 
are protected for 70 years from 
the end of the year in which they were publicly presented;  
photographs are protected for 
the life of the photographer plus 15 years, but no less than 
50 years from the date in 
which they were taken;  for the performing arts, 50 years after the first relevant broadcast, 
fixation or performance Compulsory licensing in general does not apply to 
copyright;  the rules applie d to extended collective 
agreement licences allow for the photocopying of 
material for internal use within an organization;  
fixations of broadcasts can be made for use in 
educational activities 
Geographical 
indications 
Marketing Act 
No. 47 of 
16.06.1972, and Food Production 
and Safety Act 
No. 124 of 19.12.2003 Foreign and national 
GIs;  use of misleading geographical 
indications is 
prohibited Indefinite  A decision granting protection for a GI for food 
articles and traditional agricultural specialities will establish rules for use of the GI, and other 
producers may use this GI if  they fulfil the criteria 
set in these rules  
Layout-designs of integrated circuits  
Layout Design Act 
No. 27 of 
15.06.1990, as 
amended Integrated circuits 10 years from the calendar 
year in which the circuit was first commercially exploited anywhere in the world, but 
maximum 15 years from the 
year in which the circuit was created The protection does not appl y to copies made for 
private use or for the purpose of analysis or teaching 
Undisclosed information 
Marketing Act 
No. 47 of 
16.06.1972, Pharmaceuticals 
Act No. 132 of 
04.12.1992, and Public 
Administrations Act 
of 10.02.1967, as amended Business secrets of 
commercial value;  undisclosed data and 
tests Trade secrets and technical 
drawings are protected against unfair commercial use;  
undisclosed pharmaceutical 
data and tests are protected for no less than six years;  for 
products granted marketing 
authorization, protection is 10 years (the same 10-year 
protection is granted for 
products that applied for marketing authorization in the 
EEA after 31 October 2005);  
agricultural chemical products are protected for an indefinite 
period In the case of pharmaceutical products, a second 
applicant is prohibited from relying on or referring to the test data of the fi rst applicant when applying 
for a marketing authorization (except when 
authorized by the first applicant) 
 
Source:  WTO Secretariat, based on information provided by the Norwegian authorities. 
154. The Copyright Act was also amended in 2007 to incorporate the Directive 2001/84/EC, which 
establishes a resale right ( droit de suite ) for the benefit of the author of an original work of art. 
155. In May 2004, Norway amended its Patent Act a nd Regulation to take account of the Decision 
by the WTO General Council of 30 August 2003 on compulsory export licensing of patented 
medicines. 148  The amended legislation establishes that ex cept in the event of a national emergency or 
of public non-commercial use, prior efforts must ha ve been made to negotiate authorization from the 
right holder.  It also establishes that a compulsory  licence should not prevent the patent holder from 
exploiting the invention himself or from granting licences in Norway.  The Norwegian authorities 
                                                      
148 Patent Act No. 9 of 15 December 1967 and Regulation No. 1162 of 20 December 1996. Norway WT/TPR/S/205/Rev.1 
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note that if the product is being produced solely fo r export in order to meet a country's request based 
on public health considerations, a compulsory licence should normally be issued.149 
156. Norway does not have a large pharmaceutical industry in terms of production capacity, and 
therefore compulsory licences for export were not e xpected by the authorities to be exploited in 
practice.150  In 2006, Norway exported approxi mately US$500 million of medicaments.151 
157. No changes have been made to Norway's le gislation on industrial rights governing parallel 
imports since 2004.  The principle of regional ex haustion at the EEA level is the main rule for 
designs, patents, layout designs of integrated circ uits, and plant variety rights, i.e. the protected 
product can be freely traded in Norway once it has been placed anywhere on the EEA market by the 
right holder or with his or her consent.  Howe ver, the right holder can oppose parallel imports from 
countries outside the EEA. 
158. In the case of trade marks, Norway adheres to the principle of international exhaustion.  
However, in line with the EC Trademarks Direc tive (89/104/EEC), the Norwegian Trademarks Act 
allows the proprietor of a trade mark to oppose further commercialization if the product has been 
substantially altered.  Parallel im ports of products protected by a trade mark from any country have 
been allowed in Norway;  however, in June 2008, the EFTA court was examining whether the 
principle of regional exhaustion should be  applied in all EEA member countries. 
159. Norway allowed the parallel importation of copyright works, until 30 June 2005, when it 
implemented the EC Copyright Directive (see above),  which establishes the use of the principle of 
regional exhaustion. 
(c) Enforcement 
160. Norway submitted the Checklist of Issu es on Enforcement to the WTO in 1996.152 
161. Act No. 90 of 17 June 2005 on civil procedure ente red into force on 1 January 2008, replacing 
the Civil Procedures Act of 1915.  The new Act inco rporates the legislation on enforcement of claims, 
previously found in Enforcement of Claims Act No. 86 of 26 June 1992.  Other changes to the new Act focus mainly on making the workings of the civ il courts more efficient, such as by introducing 
electronic communication to and between courts.  Ot her legislation of relevance for the enforcement 
of IP rights includes Criminal Procedure Act No. 25 of 22 May 1981. 
162. Customs Act No. 5 of 10 June 1966 and the Enfo rcement of Claims Ac t were amended with 
effect from 1 September 2007.  The amendments provide that if the Customs Authorities have 
sufficient grounds for suspecting that goods infringe an  IP right, they may notify the right holder and 
detain the goods for up to five workdays from the notification.  The right holder may apply for an 
interim injunction to keep the goods detained un til the courts make a decision on an infringement 
action.  Previously, the Customs Authorities could no t take action ex officio, but only detain goods if 
the right holder had obtained a court order requiring them to do so. 
                                                     
 
149 WTO document IP/C/W/427, 17 September 2004. 
150 WTO document IP/C/W/427, 17 September 2004. 
151 WTO Secretariat based on UN Comtrade statistics. 
152 WTO document IP/N/6/NOR/1, 2 September 1996.