WORLD TRADE  
ORGANIZATION  G/VAL/N/1/NOR/2 
18 May 2009 
 (09-2399) 
Committee on Customs Valuation Original:   English 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
NORWAY 
 
 
 The following communication, dated 13 May 2009, is being circulated at the request of the delegation of Norway.  
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  Reference is made to the provision of Artic le 22.2 of the Agreement on Implementation of 
Article VII of the General Agreemen t on Tariffs and Trade 1994.  Enclosed  is an unofficial translation 
of the relevant elements of Norway’s new Act on Customs Duties and Movement of Goods (Customs 
Act) of 21 December 2007 No. 119
1; which entered into force as from 1 January 2009.  In case of 
discrepancies, the original te xt in Norwegian prevails.  
  
                                                     
 
1 In English only.  G/VAL/N/1/NOR/2 
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  Chapter 7 Basis for calculating custom duty 
 
I. Common provisions regarding the basis of calculation  
 
Section 7-1 Customs duty based on weight, volume and unit (specific customs duty)   
 
(1) If customs duty is payable on the basis of weight pursuant to the Storting resolution on 
customs duties, the actual net weight of the goods sh all be used as the basis,  unless it follows from the 
resolution that the packing of the goods must be in cluded in the basis of calculation when calculating 
the duty.  
 
(2) If customs duty is payable on the basis of volume pursuant to the Storting resolution on customs duties, the actual volume of the goods sh all be used as the basis of calculation.  
 (3) If customs duty is payable on a per-unit basis pursuant to the Storting resolution on customs 
duties, the actual number of units shall be used as the basis of calculation.  
 (4) The Ministry may make regulations concer ning specific customs duties pursuant to this 
section.  
Section 7-2 Customs duty based on value (ad valorem cu stoms duty) – relationship to the WTO 
Treaty 
 
 If customs duty is payable on the basis of valu e pursuant to the Storting resolution on customs 
duties, the value shall be determined pursuant to  the provisions of sections 7-10 to 7-20 and in 
accordance with the WTO Agreement on the Implementa tion of Article VII of the General Agreement 
on Tariffs and Trade 1994.  
 
Section 7-3 Objections to weight or quantity – shortage   
 
 After goods have been released, no objections may be raised to the weight or to the quantity 
that the customs authorities have used  as the basis for the customs clear ance. If it can be proved that a 
shortage existed at the time of importation, an objection may nevertheless be raised.   
 
Section 7-4 Basis of calculation for goods that are re-imported after processing or repair 
(foreign processing)   
 (1) If goods that have previously been cleared fo r free circulation or are of Norwegian origin are 
re-imported after being repaired, processed or u sed in the manufacture of other goods outside the 
customs territory, the basis of calcula tion shall be determined as follows:  
 (a) If customs duty is to be calculated on the basi s of value, customs duty shall be payable on the 
 cost of repairing or processing the goods , in addition to the transportation cost; 
 
(b) If customs duty is to be calculated on the basis of weight, volume or unit, customs duty shall  be payable in the amount of 8% of the basis of calculation as mentioned in (a);  (c) If processing has been carried out free of charge , the basis of calculation shall be set at zero. 
 
(2) The conditions for calculation purs uant to subsection (1) are that: 
 
(a)  The goods must be re-importe d within one year of exportation; 
  G/VAL/N/1/NOR/2 
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  (b) Re-importation must be carried out by the same physical or legal person that exported the 
 goods; 
 
(c) No customs duty was refunded at the time of exportation;  and(d) Any demand for a customs 
refund must be waived. 
 
(3) The Ministry may make regulations concerni ng the basis of calculation for goods that are 
re-imported pursuant to the provisions here, including  in regard to the power to grant exemption from 
the conditions, and regarding the fact that such goods may be imported duty-free on certain conditions. 
  
(4) In the case of agricultural goods that are re-imported after processing abroad, customs duty 
shall be payable in accordance with provisions la id down by the Ministry in regulations.  
 
Section 7-5 Reduction of the basis of calculation when the goods are damaged or spoilt   
 
(1) The basis of calculation for customs duty may be reduced if the goods have depreciated due 
to damage or spoilage:   (a) During transportation from abroad to a place in the customs territory; 
 
(b) in the possession of the customs authorities; 
 (c) during release of the goods by the customs authorities;  (d) during forwarding of goods that were under customs control;  or 
 
(e) while the goods were placed in a warehou se approved for goods not cleared for free 
 circulation. 
 
(2) The basis of calculation shall be reduced pr oportionately to the reduction in value caused by 
the damage or spoilage.  
 
(3) The Ministry may make regulations concerning the reduction of the basis of calculation pursuant to this section.   
Section 7-6 Setting aside of the declared basis of calculation   
 
(1) If the basis of calculation has not  been declared, or there is r eason to doubt that the declared 
basis of calculation is correct, the customs aut horities may determine the basis of calculation.  
 (2) The Ministry may make regulations concerning the power of the customs authorities to determine the basis of calculation pursuant to this section.  
 
II. Special provisions regarding the customs value of the goods  
 
Section 7-10 Transaction value of the goods   
 (1) The customs value of imported goods is the transac tion value, that is the price actually paid or 
payable for the goods when sold for export to Norway , adjusted in accordance with the provisions of 
sections 7-17 and 7-18, provided that:   G/VAL/N/1/NOR/2 
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  (a) There are no restrictions as to the disposal or use of the goods by the buyer other than 
 restrictions which:   1. are imposed or prescribed by law or by Norwegian authorities,  2. limit the geographical area in which the goods may be resold, or 
 3.  do not substantially affect the value of the goods. 
 (b) The sale or price is not subject to some cond ition or consideration for which a value cannot be 
 determined; 
 
(c) No part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer 
 will accrue directly or indirectly to the seller,  unless an appropriate adjustment can be made in 
 accordance with the provisions of section 7-17;  and  (d) The buyer and the seller are not dependent on one  another, or when they are dependent on one 
 another, that the transaction value is acceptable for customs purposes under regulatory 
 provisions. The buyer and seller shall be deem ed to be dependent on one another if one 
 person directly or indirectly owns, controls or holds 5% or more of the voting shares of both  of them. The buyer and the seller shall also be deemed to be dependent on one another if: 
  1. they are officers or directors of one another’s businesses, 
 2. they are legally recognised partners in business, 
 3. they are employer and employee,  4. they are members of the same family,  5. one of them directly or indirectly controls the other,  6. they are directly or indirectly controlled by the same third person, 
 7. they together, directly or indirectly, control a third person. 
 (e) A buyer and a seller who have common financial interests due to the fact/(WTO) are  associated in business with one another in that one  of them is the sole agent, sole distributor 
 or sole importer for the other shall be deemed  to be dependent on one another if they fall 
 within the criteria of (d). 
 
(2) The price mentioned in subsection (1) shall in clude all payments that are a condition for the 
sale of the goods.  (3) The price mentioned in subsection (1) must be  the price that applies in an export sale where 
the goods are sent to a buyer in Norway.  
 (4) The Ministry may by regulations lay down fu rther provisions to supplement subsection (1) (d) 
regarding the cases in which the transaction valu e is acceptable for the purpose of calculating the 
customs value even though a relationship of dependence exists.   Section 7-11 Transaction value of identical goods   
 
(1) If the customs value of imported goods cannot  be determined pursuant to section 7-10, the 
customs value shall be the transaction value of iden tical goods sold for export to Norway at the same 
commercial level, and in substantially the same qua ntity and at or about the same time as the goods 
being valued.  
 (2) “Identical goods” means goods which are th e same in all respects, including physical 
characteristics, quality and reputation, and whic h are produced in the same countries as the goods  G/VAL/N/1/NOR/2 
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  being valued. Minor differences in appearance shall not preclude such goods from being regarded as 
identical.   (3) The Ministry may make regulations concerni ng the determination of the transaction value 
pursuant to this section, including in regard to th e power to depart from the conditions regarding the 
same commercial level and the same quantity that are mentioned in subsection (1).  
 
Section 7-12  Transaction value of similar goods   
 
(1) If the customs value of imported goods cannot be determined under sections 7-10 or 7-11, the 
customs value shall be the transaction value of simi lar goods sold for export to Norway at the same 
commercial level, and in substantially the same qua ntity and at or about the same time as the goods 
being valued.   (2) “Similar goods” means goods which, although not alike in all respects, have like 
characteristics and like component materials which enab le them to perform the same functions and to 
be commercially interchangeable.   (3) The Ministry may make regulations concerni ng the transaction value pursuant to this section, 
including in regard to the power to depart from th e requirements regarding the same commercial level 
and the same quantity that are mentioned in subsection (1).  
 
Section 7-13 The declarant’s choice between section 7-14 and section 7-15   
 
(1) If the customs value of the imported goods cannot be determined under the provisions of 
sections 7-10, 7-11 or 7-12, the customs value shall be determined under the pr ovision in section 7-14, 
or when the customs value cannot be determ ined under that section, under section 7-15.  
 (2) The person declaring the goods to the custom s authorities may choose to apply the rule in 
section 7-15 instead of the rule in section 7-14.   
Section 7-14 Customs value determined on the ba sis of the selling price in Norway   
 
(1) If the imported goods or identical or similar goods are sold in Norway in the condition as 
imported, the customs value shall be determined on the basis of the unit price at which the imported 
goods or identical or similar goods are sold at th e first commercial level in the greatest aggregate 
quantity, at or about the time of the importation of the goods being valued, to persons who are not 
dependent on the seller.  
 (2) The unit price pursuant to subsection (1) sha ll be subject to deductions for the following:  
 (a) Commissions usually paid or agreed to be pa id, or the additions usually made for profit and 
 general expenses in connection with sales in No rway of goods of the same class or kind; 
 
(b) The usual costs of transport and insurance in Norway;  and  (c) Customs duty and other national taxes payable in Norway.  
(3) The Ministry may make regulations concerni ng the determination of customs value pursuant 
to this section, including in regard to the deductions  that may be made in the unit price pursuant to 
subsection (2).   G/VAL/N/1/NOR/2 
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  Section 7-15 Computed customs value   
 
(1) The computed customs value of imported goods shall consist of the sum of:   (a) The cost or value of materials, fabrica tion or other processing employed in producing the 
 imported goods; 
 (b) An amount for profit and general expenses equal to that usually calculated by producers in the 
 country of exportation in sales for export to Norway of goods of the same class or kind;  and  
(c) The costs of transport and insurance for th e imported goods to the place of importation, and 
 loading and handling charges asso ciated with the aforementioned transport of the goods, as 
 provided in section 7-17 (1) (e) and (f). 
 
(2) The Ministry may make regulations concer ning computed customs value pursuant to this 
section. 
 
Section 7-16 Alternative customs value   
 
(1) If the customs value of imported goods cannot be determined under the provisions of sections 
7-10 through 7-15, the customs value shall be determ ined on the basis of data available in Norway 
and in accordance with the principles set out in sections 7-10 to 7-15.  
 (2) The customs value pursuant to subsection (1 ) shall not be determined on the basis of:  
 (a) The selling price in Norway of goods produced here; 
 
(b) A system which provides for the acceptan ce for customs purposes of the higher of two 
 alternative values;  (c) The price of goods on the domestic market of the country of exportation;  
(d) The cost of production, other than computed values which have been determined for identical 
 or similar goods in accordance with the provisions of section 7-15;  (e) The price of the goods for export to a country other than Norway;  
(f) Minimum customs values;  or 
 (g) Arbitrary or fictitious values.  (3) The Ministry may make regulations concerni ng the determination of customs value pursuant 
to this section.  
 
Section 7-17 Items included in the customs value determined pursuant to section 7-10   
 
(1) In determining the customs value pursuant to section 7-10, there shall be added to the price 
actually paid or payable for the imported goods:  
 
(a) The following costs, to the ex tent that they are incurred by the buyer, but are not included in 
 the price actually paid or payable for the goods: 
  1. commissions and brokera ge, except buying commissions,  G/VAL/N/1/NOR/2 
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   2. the cost of packaging, to the extent su ch packaging is regarded for customs purposes 
  as part of the goods, and  3. the cost of packing whether for labour or materials.  
(b) The value of the following goods and services, where supplied directly or indirectly by the 
 buyer free of charge or at reduced cost for use in connection with the production and sale for 
 export of the goods: 
  1. materials, components, parts and simila r items incorporated in the imported goods, 
 2. tools, dies, moulds, and similar ite ms used in the production of the goods, 
 3. materials consumed in the production of the goods, and 
 4. engineering, development, artwork, design work, plans and sketches undertaken           elsewhere than in Norway and necessary for the production of the goods.  
(c) Compensation for intellectual property rights re lated to the goods being valued that the buyer 
 must pay, directly or indirectly, as a condition of sale. If such compensation for intellectual 
 property rights is paid to a person other than the seller, the compensation shall also be added 
 if it is paid to a person who is in a relationship of dependence on the seller; 
 
(d) The value of the proceeds of any resale, di sposal or use of the imported goods that accrues 
 directly or indirectly to the seller; 
 
(e) The cost of transport and insurance of the goods to the place of importation;  (f) Loading and handling charges associat ed with the transport of the goods 
 
(2) Additions pursuant to subsection (1) sha ll be made only on the basis of objective and 
quantifiable data. No additions shall be made to th e price actually paid or payable other than those 
mentioned in subsection (1).  (3) The Ministry may make regulations concerni ng costs included in the customs value pursuant 
to this section.  
 
Section 7-18 Items that shall not be included in the customs value determined pursuant to 
section 7-10   
 
(1) The customs value determined pursuant to secti on 7-10, cf. section 7-17, shall not include the 
following items, provided they are separate from or can  be separated from the price actually paid or 
payable for the imported goods:   (a) Compensation for design, construction, installa tion, maintenance or technical assistance that 
 is carried out in Norway in respect of the imported goods;  
(b) Compensation for transport or insurance of the goods in Norway; 
 (c) Customs duty and excise taxes in Norway,  (d) Interest paid by the buyer under a written financing arrangement for the purchase of the 
 imported goods, regardless of whether the financing is provi ded by the seller or another 
 person, and the buyer can upon request prove: 
  1. that such goods are actually sold at the pr ice actually paid or payable by the buyer, 
  and G/VAL/N/1/NOR/2 
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   2. that the stated rate of interest does not ex ceed the rate of interest that is usual for such 
  transactions in the country and at  the time the financing is provided. 
 
(e) Purchase commissions;  
(f) Compensation for the right to reproduce the imported goods in Norway;  and 
 (g) Taxes imposed on the goods in the country  of exportation, provided that it can be 
 proved that the goods have been or will be exem pted from such taxes in favour of the buyer. 
 
(2) The Ministry may make regulations concerning costs that shall not be included in the customs 
value pursuant to this section  
Section 7-19 Rates of exchange 
 (1) If the conversion of currency is necessary for th e determination of the customs value, the rates 
of exchange determined by the customs aut horities at any given time shall be used.  
 (2) The Ministry may make regulations concerning rates of exchange pursuant to this section.  
 
Section 7-20 Deferral of final determination of value   
 
(1) The customs authorities may in special cases grant permission for a deferral of the final 
determination of customs value, or for a portion of the customs value to be declared at a later date. 
 (2) If permission has been granted for deferral pursuant to subsection (1), the goods may be 
released to the importer if the importer provides sufficient security for cu stoms duty that may be 
incurred.  (3) The Ministry may make regulations concerni ng deferral of the final determination of value 
and release of the goods pursuant to this section.   
 
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