WT/REG459/1  
26 March  2024 
(24-2507) Page: 1/63 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN ICELAND, THE PRINCIPALITY OF LIECHTENSTEIN AND 
THE KINGDOM OF NORWAY AND THE UNITED KINGDOM OF GREAT BRITAIN AND  
NORTHERN IRELAND (GOODS AND SERVICES ) 
Report by the Secretariat1 
This report, prepared for the consideration of the  Free Trade Agreement between 
Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United 
Kingdom of Great Britain and Northern Ireland , has been drawn up by the WTO 
Secretariat on its ow n responsibility and in full consultation with the Parties. The factual 
presentation reproduces as closely as possible the terminology used in the Agreement 
and in the comments provided and does not imply official endorsement or acceptance 
by the Secretari at of such terminology. The report has been drawn up in accordance 
with the rules and procedures contained in the Decision for a Transparency Mechanism 
for Regional Trade Agreements (WT/L/671) and thus does not imply any value 
judgement by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to  Ms. Rohini Acharya  
(tel: +41 22 739 5874) and Ms. Denby Probst (tel: +41 22 739 5847) . Any statistical 
questions arising from this report may be a ddressed to Ms. Rowena Cabos (tel: +41 22 
739 5185) and Ms. Pamela Bayona (tel:  +41 22 739 5529).  
  
 
1 This document was re -issued on 28 March 2024 to correct the minor typographic errors .  WT/REG459/1  
 
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  Table of Contents  
 
1   TRADE ENVIRONMENT.  ................................ ................................ ................................  5 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 5 
1.2   Trade in services and investment  ................................ ................................ ..................  7 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  9 
2.1   Background information  ................................ ................................ ...............................  9 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  11 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 11 
3.1.1    General provisions  ................................ ................................ ................................ ...11 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 12 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 12 
3.1.3.1    The United Kingdom  ................................ ................................ .............................. 12 
3.1.3.2    Iceland  ................................ ................................ ................................ ................ 15 
3.1.3.3    Norway  ................................ ................................ ................................ ................ 17 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....19 
3.2   Rules of origin  ................................ ................................ ................................ ............ 19 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 20 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ........ 20 
3.4.1    Standards  ................................ ................................ ................................ ............... 20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 21 
3.4.2    Safeguard mechanism s ................................ ................................ ............................ 22 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .22 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 22 
3.4.2.3    Special safeguards  ................................ ................................ ................................ 22 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .22 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 23 
3.4.5    Customs -related procedures and trade facilitation  ................................ ........................ 23 
3.4.6    Other regulations  ................................ ................................ ................................ .....24 
3.5   Sector -specific provisions on tra de in goods  ................................ ................................ ...24 
3.5.1    Fish and fishery products  ................................ ................................ .......................... 24 
3.5.2    Motor vehicles and equipment and parts  ................................ ................................ .....24 
3.5.3    Medicinal products  ................................ ................................ ................................ ...25 
3.5.4    Chemicals  ................................ ................................ ................................ ............... 25 
3.5.5    Organic products  ................................ ................................ ................................ .....25 
3.5.6    Trade  in wine  ................................ ................................ ................................ .......... 26 
4   PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ....... 26 
4.1   Scope and definitions  ................................ ................................ ................................ ..26 
4.2   Denial of benefits  ................................ ................................ ................................ .......27 
4.3   General provisions on trade in services  ................................ ................................ ......... 27 WT/REG459/1  
 
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  4.3.1    Market access  ................................ ................................ ................................ ......... 27 
4.3.2    National treatment and MFN  ................................ ................................ ...................... 27 
4.3.3    Commercial presence  ................................ ................................ ............................... 27 
4.3.4    Movement of natural persons  ................................ ................................ .................... 27 
4.4   Liberalization commitments  ................................ ................................ ......................... 30 
4.4.1    The United Kingdom  ................................ ................................ ................................ .30 
4.4.1.1    Horizontal commitments  ................................ ................................ ........................ 30 
4.4.1.2    Sector -specific commitments  ................................ ................................ .................. 30 
4.4.2    Iceland  ................................ ................................ ................................ ................... 32 
4.4.2.1    Horizontal commitments  ................................ ................................ ........................ 33 
4.4.2.2    Sector -specific commitments  ................................ ................................ .................. 33 
4.4.3    Liechtenstein  ................................ ................................ ................................ ........... 35 
4.4.3.1    Horizontal commitments  ................................ ................................ ........................ 35 
4.4.3.2    Sector -specific commitments  ................................ ................................ .................. 35 
4.4.4    Norway ................................ ................................ ................................ ................... 37 
4.4.4.1    Horizontal commitments  ................................ ................................ ........................ 37 
4.4.4.2    Sector -specific commitments  ................................ ................................ .................. 38 
4.5   Regulatory provisions  ................................ ................................ ................................ ..39 
4.5.1    Domestic regulation  ................................ ................................ ................................ .39 
4.5.2    Recognition  ................................ ................................ ................................ ............. 40 
4.5.3    Subsidies  ................................ ................................ ................................ ................ 40 
4.5.4    Safeguards  ................................ ................................ ................................ ............. 40 
4.5.5    Other  ................................ ................................ ................................ ..................... 40 
4.6   Sector specific provisions on trade in services  ................................ ................................ 40 
4.6.1    Financial services  ................................ ................................ ................................ .....40 
4.6.2    Telecommunications services  ................................ ................................ .................... 41 
4.6.3    International maritime transport services  ................................ ................................ ...41 
4.6.4    Legal services  ................................ ................................ ................................ ......... 42 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  42 
5.1   Transparency  ................................ ................................ ................................ ............. 42 
5.2   Current payments and capital movements  ................................ ................................ .....42 
5.3   Exceptions  ................................ ................................ ................................ ................. 43 
5.4   Accession and withdrawal  ................................ ................................ ............................ 43 
5.5   Institutional framework  ................................ ................................ ............................... 43 
5.6   Dispute settlement  ................................ ................................ ................................ .....43 
5.7   Relationship with other agreements concluded by the parties  ................................ ........... 44 
5.8   Government procurement  ................................ ................................ ............................ 46 
5.9   Intellectual property rights  ................................ ................................ .......................... 47 
5.10   Competition  ................................ ................................ ................................ ............. 48 
5.11   Environment  ................................ ................................ ................................ ............ 48 WT/REG459/1  
 
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  5.12   Labour  ................................ ................................ ................................ .................... 49 
5.13   Electronic commerce  ................................ ................................ ................................ .49 
5.14   Small an d medium -sized enterprises  ................................ ................................ ........... 50 
5.15   Other provisions  ................................ ................................ ................................ .......50 
5.15.1    Women's economic empowerment  ................................ ................................ ........... 50 
5.15.2    Good regulatory practices and regulatory cooperation  ................................ ................ 50 
ANNEX 1: INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT ...............  51 
ANNEX 2: TARIFF RATE QUOTAS UNDER THE AGREEMENT  ................................ .............  59 
 
  WT/REG459/1  
 
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Key Facts  
 
Parties to the Agreement:  The United Kingdom, Iceland, 
Liechtenstein and Norway  
 
Date of Signature:     8 July 2021  
 
Date of Entry into Force:   
01 September 2022 between UK and Li echtenstein ( provisional 
application 01 January 2022 );  
01 September  2022 between Norway and UK (provisional 
application 01 December 2021);  
01 February 2023 between UK and Iceland (provisional application 
01 September 20 22)  
 
Date of Notification:    30 November 2021  
 
Full implementation:    2025  
 
 
The factual presentation provides information about the Trade Agreement between the United 
Kingdom of Great Britain and Northern Ireland , and Iceland, the Principality of Liechtenstein, and 
the Kingdom of Norway  (hereafter the Agreement) .2 The Agreement replace s a prior continuity 
agreement that came into force on 1 January 2021, covering trade in goods between the UK and 
Iceland and Norwa y.3 It is one of the UK's 38 RTAs notified to the WTO (excluding accessions), while 
Iceland , Norway, and Liechtenstein have 35 RTAs in force notified to the WTO.   
 
1  TRADE ENVIRONMENT .4 
1.1  Merchandise trade  
1.1.  The merchandise imports  of the Parties are dominated by manufactures , ranging in 2021 from 
between 63.7% of total imports for the UK to 77.5% for Norway. While the UK also mainly exports 
manufactured products (68.4% of exports), Iceland's exports are predominantly agriculture (5 1.1% 
of exports) and fuels and mining products (36.6%), while over half of Norway's exports were fuels 
and mining products (52.6%). The UK is the world's 14th largest exporter and 8th largest importer 
of merchandise. Among the other Parties, Norway is the largest trader 34th largest for exports and 
40th largest for imports, followed by Iceland which was the world's 112th largest exporter and 
114th largest importer in 2021.  
1.2.  Chart 1.1 provides an overview of  the Parties'  global and bilateral merchandise trade  during 
2012-2022. Globally and bilaterally, t he UK was a net importer, while Iceland and Norway were net 
exporters. Between  2020 to 2022, there was a notable upswing in total exports from Iceland and 
Norway, reaching USD 278 billion by 2022. Exports to th e UK also experienced substantial growth 
during this timeframe  reaching USD 58 billion, having fallen to their lowest levels in 2020 . 
Conversely, the UK's total exports grew by 34% to USD 531 billion in 2022. However, exports to 
Iceland and Norway witnesse d a 13% decline compared to 2020, reaching USD 4.8 billion in 2022  
as a result of which its deficit with Iceland and Norway has widened.  
 
2 Liechtenstein is a member of a customs union with Switzerland. Its commitments on trade in goods are 
covered by the Agreement between the UK and Switzerland (see document WT/REG437/1). The Agreement 
therefore only covers commitments on trade in services b etween Liechtenstein and the UK.  
3 See notification document  WT/REG430/N/1 . 
4 Unless otherwise indicated data in this section is sourced from the WTO trade profiles and UNSD 
Comtrade databases.  WT/REG459/1  
 
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  Chart 1.1 United Kingdom -Iceland and Norway: Merchandise global and bilateral trade 
(2012 -2022)  
 
Source:  UNSD, Comtrade.  
 
1.3.  Chart 1.2 provides an overview of the product composition of global and bilateral merchandise 
trade by HS Sections averaged from 2019 to 2021 . The majority of Iceland and Norway 's global 
exports  (57%) were  mineral products , followed by  live animals (12%) and base metals (9%). The 
UK's imports from Iceland and Norway are also dominated by minerals, which accounted for 86% of 
imports from Iceland  and Norway  although  minerals account for only 8% of the UK's global imports. 
The UK's exports are dominated by ma chinery (21%), chemicals (14%), and vehicles  (13%). Of 
these, Iceland and Norway  mainly import  machinery (27%) and vehicles (16%)  from the UK . 
Chart 1.2 United Kingdom -Iceland and Norway: Product  composition of merchandise 
trade, by HS Section (average 2019 -2021)  
 
Source:  UNSD, Comtrade database.  
WT/REG459/1  
 
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  1.2  Trade in services and investment  
1.4.  Charts 1.3a -1.3c provide an overview of global and bilateral trade in commercial services 
between the UK and Iceland and Norway  from 2012 to 2022 ; data for Liechtenstein are not available . 
During this period the UK had a positive balance both globally and with Iceland and Norway . Iceland 
and Norway maintained deficits in their global services balance for most of the period. Following the 
shock induced by the pandemic, there was a noticeable recovery in the export of services from the 
UK to Iceland and Norwa y, with an 18% increase between  2020 and 2021 although  imports declined 
by 43% from 2019 to 2021  (Chart 1.3c) . 
1.5.  The dominant sector for the UK was other business services, contributing USD  175.7 billion to 
exports and USD 109 billion  to imports , on average throughout 2020 to 2022. Financial services 
followed in terms of exports, totalling USD 91.6 billion, whereas travel services followed in terms of  
imports, amounting to USD 45.7 billion within the same timeframe.  
1.6.  For Iceland and Norway  transpo rt services was the primary export sector , with a value of USD 
18.9 billion, closely followed  by other business services at USD 11.5 billion. On the import side, other 
business services held the top position at USD 13.3 billion, followed by transport servi ces, which 
amounted to USD 11.5 billion.  
Chart 1.3a United Kingdom -Iceland, Liechtenstein and Norway: Global trade in 
commercial services (2012 -2022)  
 
Source:  WTO Stat.  
 
Chart 1.3b United Kingdom -Iceland and Norway: Global trade in commercial services, by 
service sectors (average 2020 -2022)  
 
Source:  WTO Stat.  
WT/REG459/1  
 
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  Chart 1.3c United Kingdom: Bilateral trade in commercial services (2017 -2021)  
 
Source:  UK authorities.  
 
1.7.  As depicted in Chart 1.4  the UK has moved from being a net holder of FDI assets abroad to 
becoming a net recipient of investment during 2016 -2021 as FDI outflows declined sharply between 
2012 and 2014 before recovering . The UK was also a net recipient of FDI from Iceland  and Norway 
for most of the period. FDI outflows fell sharply between 2017 and 2018 before recovering 
(Chart  1.5). Iceland and Norway have been net holders of FDI stock abroad for much of the period, 
as inward FDI flows remained relatively weak with the ex ception between 2017 and 2019.  
Chart 1.4 United Kingdom -Iceland and Norway: Global FDI stock and flow (2012 -2021)  
Global FDI Stock  
  
Global FDI Flow  
 
Source:  UNCTAD Stat.  
WT/REG459/1  
 
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  Chart 1.5 United Kingdom: FDI stock and flow with Iceland and Norway (2017 -2021)  
 
Source:  UK authorities.  
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  Following the UK's withdrawal in 2019 from the EU and in order to maintain its  preferential 
trading relationship  while it was a member of the EU, it signed transitional  agreements on trade in 
goods  with the other Parties  which  came into effect on January 1, 2021, between the UK and Iceland 
and Norway. Simultaneously, the UK entered into an agreement on trade in goods with Switzerland 
and Liechtenstein, which is currently in force.5 The Agreement , which includes trade in goods and 
services , replaced the transitional agreement. The provisional application of the agreement 
commenced on December  1, 2021, between the UK and Norway,  and on January  1, 2022 between 
UK and Li echtenstein , followed by its entry into force on September 1, 2022, between the UK and 
Liechtenstein and Norway. Provisional application between the UK and Iceland commenced on 
September  1, 2022 with entry into force on February 1, 2023.6 The Agreement does not apply to 
the Norwegian territory of Svalbard, except for trade in goods; and only applies to the Bailiwicks of 
Guernsey and Jersey and the Isle of Man for provisions on trade in goods, rules of origin, technical 
barriers to trade, s anitary and phytosanitary measures and customs and trade facilitation (Article 
1.2). A comprehensive review of the Agreement's implementation and operation is scheduled for the 
10th year after its entry into force or at other times mutually agreed upon by the Parties 
(Article  17.4).  
2.2.  The text of the Agreement, together with its annexes, is available on the  Parties'  official 
website s.7  
2.3.  The structure of the Agreement is in Box 2.1 and consists of 17 Chapters and 25 Annexes.   
Box 2.1 Structure of the Agreement  
Chapters  Description  
Preamble   
Chapter 1  General provisions  
Chapter 2  Trade in goods  
Section 2.1  General provisions on trade in goods  
Section 2.2  Technical barriers to trade  
Section 2.3  Sanitary and phytosanitary measures  
 
5 See document series WT/REG430/N/1 and WT/REG437.  
6 The Agree ment covers both goods and services (only services for Liechtenstein ) within the meaning of 
Article XXIV of the GATT 1994  and Article V of the GAT S, respectively.  
7 See RTA database: https://rtais.wto.org/UI/PublicShowRTAIDCard.aspx?rtaid=1173   
WT/REG459/1  
 
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  Section 2.4  Customs and trade facilitation  
Section 2.5  Trade remedies  
Chapter 3  Services and investment  
Section 3.1  General provisions on services and investment  
Section 3.2  Investment liberalisation  
Section 3.3  Cross -border trade in services  
Section 3.4  Entry and temporary stay of natural persons  
Section 3.5  Regulatory framework  
Chapter 4  Digital trade  
Chapter 5  Capital movements, payments and transfers  
Chapter 6  Government procurement  
Chapter 7  Intellectual property  
Chapter 8  Competition policy  
Chapter 9  Subsidies  
Chapter 10  Small and medium -sized enterprises  
Chapter 11  Good regulatory practices and regulatory cooperation  
Chapter 12  Recognition of professional qualifications  
Chapter 13  Trade and sustainable development  
Chapter 14  Exceptions  
Chapter 15  Institutional provisions  
Chapter 16  Dispute settlement  
Chapter 17  Final provisions  
Annexes   
Annex I  On rules of origin  
Annex II  Schedule of tariff commitments  of Iceland on goods originating in the United Kingdom  
Annex III  Schedule on tariff commitments  of Norway on goods originating in the United 
Kingdom  
Annex IV  Schedule of tariff commitments  of the United Kingdom  on goods originating in Iceland  
Annex V  Schedule of tariff commitments  of the United Kingdom  on goods originating in Norway  
Annex VI  Calculation of quota volumes after entry into force  
Annex VII  Bilateral annex between Norway  and the United Kingdom  on transit of fish and fishery 
products  
Annex VIII  Motor vehicles and equipment and parts thereof  
Annex IX  Medicinal products  
Annex X  Chemicals  
Annex XI  Organic products  
Annex XII  Trade in wine  
Annex XIII  Provisions and arrangements concerning sanitary and phytosanitary matters  
Annex XIV  Cooperation on sanitary matters  
Annex XV  Mutual administrative assistance in customs matters  
Annex XVI  Existing measures  
Annex XVII  Future measures  WT/REG459/1  
 
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  Annex XVIII  Business visitors for establishment purposes, intra -corporate transferees, and short -
term business visitors  
Annex XIX  Contractual service suppliers and independent professionals  
Annex XX  International Mobile Roaming Services (IMRS Rates)  
Annex XXI  Government procurement  
Annex XXII  Geographical indications of Iceland  
Annex XXIII  Geographical indications of Norway  
Annex XXIV  Geographical indications and traditional terms of the United Kingdom  
Annex XXV  Additional p rovisions concerning the scope of "regulatory measures " 
Source:  WTO Secretariat based on the Agreement.  
3  PROVISIONS ON TRADE IN GOODS  
3.1.  Chapter 2 of the Agreement  facilitates and liberalises trade in goods between the UK, Iceland 
and Norway. The provisions in Chapter 2, including its Annexes  (i.e. Annexes I -XV of the 
Agreement) , do not apply to Liechtenstein  which are addressed in document WT/REG437/1 .  
3.1  Import dutie s and charges, and quantitative restrictions  
3.1.1   General provisions  
3.2.  The Parties agree to provide national treatment to each other in accordance with Article III of 
the GATT 1994 which is incorporated into the Agreement mutatis mutandis  (Article 2.4). Tariffs o n 
goods in HS Chapters 25 -97 will be eliminated and tariffs on goods in HS Chapters 1 -27 will be 
reduced unless otherwise provided in the Agreement in Annexes II -V. Any Party may also unilaterally 
accelerate tariff elimination and reduction agreed in the A greement. If the applied MFN duty of any 
Party is lower than the agreed rate under the Agreement, the MFN duty will be applied. A Party may 
increase a customs duty to match the level for a specific year in the tariff elimination schedule(s) 
(Article 2.6).  The Agreement permits an exemption for customs duties in certain cases,  including for 
temporary admission of goods (Article 2.10), temporary import  (and export ) for processing 
(Article  2.11), and goods undergoing repair or alteration (Article 2.15). Addit ionally, remanufactured 
goods sh all be treated as if they are in new condition, rather than being categorized as used 
(Article  2.16).  
3.3.  Fees and charges as described in Article VIII (Fees and Formalities Connected with Importation 
and Exportation) of GATT 19 94, will not be used by Parties to indirectly protect their domestic goods 
or to tax imports or exports for fiscal purposes and shall be limited to the approximate cost of 
services rendered (Article 2.8). They shall not  be calculated on an ad valorem  basis and the methods 
of calculation and payment procedure s published on the internet, as far as practicable in English.  
3.4.  The Parties agree not to impose any prohibitions or restrictions on the import (and export) of 
goods between them, including for remanufact ured goods (Article 2.12)  except in accordance with  
Article XI of GATT 1994  and its interpretative notes . Import (and export) price requirements are also 
not permitted except for enforcement of countervailing and anti -dumping duties.  
3.5.  Import licensing shall  not be inconsistent with the WTO Import Licensing Agreement 
(Article  2.13) and not be conditioned on performance requirements except as provided for by the 
Agreement . Article 2.13 also requires publication of any new or modified import licensing procedure s. 
3.6.  Import statistics  are to be shared annually between Parties  for the most recent year for which 
data are available including  the value and  where applicable  volume of goods categorized at the tariff 
line level for both imports benefiting from preferential treatment and those not entering under 
preferences  (Article 2.17). Such data exchange is ongoing.  
3.7.  Every five years, t he Parties are to conduc t a comprehensive review of the trade conditions or 
liberali zation for agricultural and fisheries prod ucts (Article 2.18)  to ensur e that the Agreement 
remain s effective and responsive to changing circumstances.  WT/REG459/1  
 
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  3.1.2   Liberalization of trade and tariff lines  
3.8.  Tariff liberalization was immediate upon entry into force of the Agreement except for UK 
imports from Norw ay for which liberalization for a small number of tariff lines is done in stages and 
will be complete at the beginning of 2025 . Products excluded from liberalization or reduction mainly 
include basic and processed agricultural products . The UK also retains  the right to apply (but does 
not currently apply) the agricultural component on certain imports from Iceland and Norway.  The 
Parties also provide additional preferences for some of these products through  tariff rate quotas (see 
Section  3.1.4 below).  
3.1.3   Liberalization schedule  
3.1.3.1   The United Kingdom  
3.9.  As indicated in Table 3.1, around 47% of the UK's 2021 tariff was already duty free on an MFN 
basis, corresponding to 12.4% of its imports from Iceland and 94.9% of imports from Norway  during 
2018-2020.8 Under the  Agreement  4,171  additional lines (43.9%) are duty free  under which around 
77.7% of the UK's imports from Iceland entered  during 2018 -20. For imports from Norway  3,389  
additional lines (35.7%) were liberalized under the Agreem ent, corresponding to 4.6% of the UK's 
imports from Norway during 2018 -20 (Table 3.2 ). Following implementation 9.1% of the tariff will 
be dutiable for imports from Iceland and 17. 2% from Norway. Around 9.9% of imports from Iceland 
and 0.4% of imports from  Norway entered under the dutiable lines in 2018 -20.  
Table 3.1 United Kingdom -Iceland  and Norway : Tariff elimination commitments  
Duty phase -out 
period  Tariff lines in United Kingdom's tariff 
schedule  United Kingdom's imports from 
Iceland (2018 -2020)  
Number  % Value (USD 
millions)  % 
MFN 4,462  47.0 73.4 12.4 
2021 4,171  43.9 459.5  77.7 
Remaining Dutiable  861 9.1 58.4 9.9 
Total  9,494  100.0  591.3  100.0  
Duty phase -out 
period  Tariff lines in United Kingdom's tariff 
schedule  United Kingdom's imports from 
Norway (2018 -2020)  
Number  % Value (USD 
millions)  % 
MFN 4,462 47.0 19,136.4  94.9 
2021 3,389 35.7 929.1 4.6 
2023 4 0.0 17.7 0.1 
2025 10 0.1 1.1 0.0 
Remaining Dutiable  1,629 17.2 86.2 0.4 
Total 9,494  100.0  20,170.6  100.0  
Note:  Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities.  
3.10.   Of the UK's 861 tariff lines that remain dutiable  for imports from Iceland  the majority are in 
HS Section I  (live animals and animal products ), (721 lines or 83.74%  of lines remaining dutiable ) 
with an average  rate in 2021 of 5.4%. This is f ollowed by  133 lines (15.45%) in HS Section IV 
(prepared foodstuff s, beverages , spirits and vinegar , and  tobacco) with an average rate of 9.3%. 
HS Section VI contains specific rates of duty.  The calculation of averages excludes specific rates and 
includes the ad valorem  parts of alternate rates.  
 
8 In 2021, the UK  imposed ad valorem  duties on 90.72%  of a total of 9,494 tariff lines  on an MFN basis . 
Of the remaining lines, 6.81% were subject to specific duties, 2.42% had compound duties, and 0.04% mixed 
duties.  WT/REG459/1  
 
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  Table 3.2 United Kingdom -Iceland: Tariff elimination, by  HS Section  
HS 
Section  MFN Avg. 
Tariff (%)  MFN Total 
lines MFN Duty -
free lines  2021 Remaining 
Dutiable  Avg. final tariff (%) 
(dutiable)  
I 8.9 956 109 126 721 5.4 
II 4.4 554 213 338 3 4.9 
III 4.8 129 30 99   
IV 12.9 869 119 617 133 9.3 
V 0.4 231 202 29   
VI 2.7 1,226 550 672 4 * 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149 243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338 981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total 3.8 9,494  4,462  4,171  861 6.0 
* Specific rates only.  
Note:  Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities.  
3.11.   As shown in Chart 3.1,  the main HS Sections that remain dutiable , based on the ad valorem  
part of the tariffs,  correspond to  HS Chapters 2 -7, 16, 2 0 and 23 .9 In these Chapters,  average 
preferential tariff rates are generally lower than the  average  MFN rate s for the lines remaining 
dutiable , except for HS Chapters 2  (meat and edible meat offal ), 7 (vegetables and certain roots 
and tubers ) and 23  (food industries, residues and wastes thereof; prepared animal fodder ) where 
the average preferential and MFN duties are the same  and range from 4% (Chapter 7) to 11.7%  
(Chapter 20) . The highest margins of preference are found in HS Chapters 16 ( meat, fish or 
crustaceans, molluscs or other aquatic invertebrates; preparations t hereof ) and 3 ( fish and 
crustaceans, molluscs and other aquatic invertebrates ) at 8.5% and 6.7%, respectively.  
 
9 Among the 861 tariff lines that still have duties, about  53% had ad valorem  rates, with a majority, 73% 
in Chapter 3. Of the lines with non-ad valorem  rates, a round 41% had specific rates, especially  in Chapters 4 
(44%) and 2 (38%). A round  6% had compound rates, with 96%, in Chapter 2.  WT/REG459/1  
 
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  Chart 3.1 United Kingdom -Iceland : Average of Dutiable Rates , by HS Chapter   
 
*  HS Chapters 1, 19, 22 and 35 contain specific duties for MFN and preferential tariffs.  
**  HS Chapter 21 contains specific duties only for preferential tariffs.  
 Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom.  
 
3.12.   Across the 1,6 29 tariff lines that remain dutiable for UK imports from Norway, as shown in 
Table 3. 3, the majority (779 lines) are in  HS Section I (live animals and animal products ), with an 
average rate of 5.6%. This is f ollowed by HS Section IV (prepared foodstuffs; beverages; spirits and 
vinegar; tobacco an d manufactured tobacco substitutes) and HS Section II  (vegetable products)  
which consist of 56 6 lines and 248 lines  with average rate s of 16.3% and 8.7%, respectively .  
Table 3.3 United Kingdom -Norway: Tariff elimination, by HS Section  
HS 
Section  MFN Avg. 
Tariff (%)  MFN 
Total 
lines MFN Duty -
free lines  2021 2023 2025 Remaining 
Dutiable  Avg. final tariff 
(%) (dutiable)  
I 8.9 956 109 56 3 9 779 5.6 
II 4.4 554 213 93   248 8.7 
III 4.8 129 30 91   8 11.5 
IV 12.9 869 119 182 1 1 566 16.3 
V 0.4 231 202 29     
VI 2.7 1,226 550 648   28 6.0 
VII 3.7 301 86 215     
VIII 1.4 130 73 57     
IX 1.1 235 189 46     
X 0.0 195 195      
XI 7.0 1,149 243 906     
XII 7.3 106 17 89     
XIII 2.0 234 162 72     
XIV 0.5 58 47 11     
XV 0.6 955 804 151     
XVI 0.7 1,338 981 357     
XVII 3.7 286 121 165     
XVIII 0.6 299 218 81     
XIX 1.4 22 7 15     
XX 1.4 214 89 125     
XXI 0.0 7 7      
Total 3.8 9,494  4,462  3,389  4 10 1,629  9.6 
Note:  Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities.  
WT/REG459/1  
 
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  3.13.   As shown  in Chart 3.2, HS Sections that remain dutiable  based on ad valorem  tariffs  
correspond to HS Chapters  1-8, 10, 12 -17, 19 -24, 29, 35 and 38 .10 Average  preferential tariff s were 
lower than the  MFN average  for corresponding products  for HS Chapters  3-4, 7-8, 16, 17, 20, 24, 
29, 35 and 38  and equal to the MFN average MFN for Chapters 1 -2, 6, 10, 12  and 23. Average  
preferential rates for certain Chapters (such as 15, 19, 21 and 22) appear higher than the  MFN 
average  because the ad valorem  component is eliminated in the preferential duties leaving only the 
specific duty (which is not included in the calculation). The number of tariff lines per type of duty 
are indicated in the Chart.  Average preferential tariffs  for these Chapters  ranged from 3% to 25.7%.  
3.14.   HS Chapters  24 (tobacco and manufactured tobacco substitutes)  and 16  (meat, fish or 
crustaceans, molluscs or other aquatic invertebrates)  had the highest margins of preference of  
23.2% and 8.5%, respectively .11 However, Chapter 24 contained a limited number of tariff lines (8) 
compared to Chapter 16, which had 74 lines.12 Like Iceland, Norway's exports to the UK are subject 
to duties on a significant number of tariff lines  (367)  in Chapter 3  indicating  some level of protection 
has been maintained for the sector under the Agreement,  while providing preferential acce ss. 
Chart  3.2 United Kingdom -Norway : Average of Dutiable Rates , by HS Chapter   
 
*  HS Chapter 11 contains specific duties for the MFN and preferential tariffs.  
**  HS Chapter 18 contains specific duties only for the preferential tariffs.  
 Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities.   
 
3.1.3.2   Iceland  
3.15.   As indicated in Table 3. 4, around 88.9% of Iceland's MFN tar iff was duty free in 2022, under 
which around 87.9% of its imports from the UK entered during 2019 -21.13 In 2022 an additional 
730 lines ( 7.9%) were liberalized for imports from the UK under the Agreement  under which  11.4%  
of imports from the UK entered  during 2019 -2021. Following implementation  298 lines (3.2% ), 
under which 0.7% of Iceland imports from the UK  entered in 2019 -21, remain dutiable .  
 
10 Among the 1,643 tariff lines that still have duties, approximately 49%  had ad valorem  tariffs, especially  
in Chapters 3 (45%) and 20 (19%). Around 43% of lines with non-ad valorem  rates had specific rates, especially  
in Chapters 4 (23%), 2 (20%), and 22 (19%). 7% of lines had  compound tariffs, especially  Chapters 2 (39%) 
and 20 (39%).  
11 HS Chapter 1 6 and 24 fall under HS section IV (prepared foods).  
12 Imports under Chapter 24 are smaller than under  Chapter 16, which may partly be due to  high 
average preferential and MFN tariff s. 
13 In 2022, Iceland  had ad valorem  duties on 94.66 % of a total of 9,272  tariff lines  on an MFN basis . Of 
the remaining lines, 4.72% were subject to compound duties  and 0.61% had  specific duties.  
WT/REG459/1  
 
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  Table 3.4 Iceland: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out period  Tariff lines in Iceland's tariff schedule  Iceland's imports from the UK  
(2019 -2021)  
Number  % Value (USD 
million)  % 
2022 (MFN)  8,244  88.9 378.7  87.9 
2022 730 7.9 49.1 11.4 
Remain dutiable  298 3.2 2.9 0.7 
Total  9,272  100.0  430.7  100.0  
Note:  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the WTO -IDB. 
3.16.   Like in the UK, as shown in Table 3. 5, most lines remaining dutiable  fall under HS Section I 
(206 lines ) with an average rate of 20.2%. This is f ollowed by HS Section IV with 58 lines and an 
average rate of 32.3%  and HS Section II comprising 35 lines with an average  rate of 30% .  
Table 3.5 Iceland: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2022  Lines  under the 
Agreement  Average 
Dutiable 
Tariff  Average Tariff 
(%) Number of 
lines  Duty free 
lines  Duty Free  
2022  Remain 
Dutiable  
I 7.6 962 698 58 206 20.2 
II 12.9 491 302 155 34 30.0 
III 0.0 117 113 4   
IV 8.7 1,260  689 513 58 32.3 
[V- XXI] 0.0 6442 6442    
Total  2.6 9,272  8,244  730 298 23.7 
Note:  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the WTO -IDB. 
 
3.17.   As illustrated in Chart 3.3, for Iceland 's imports from the UK, HS Sections I, II and IV that 
remain dutiable based on ad valorem  tariffs correspond to HS Chapters 2 , 4, 6, 7, 16, 20 and 21 . 
For these Chapters, the average preferential rates were generally  equal to  the MFN average , except 
for HS Chapters 2 (meat and edible meat offal), 20 (preparations of vegetables, fruit, nuts or other 
parts of plants ) and 2 1 (miscellaneous edible preparations ) for which the average preferential rate 
was lower than the co rresponding MFN average . The average preferential tariff rates for these 
chapters ranged from 17.9% to 51.5% with HS Chapters 2 and 20 having  the highest margins of 
preference  between  average MFN and preferential rates, at 11.75 % and 7.5%, respectively.  
Furthermore, Chapter 2 had the largest number of tariff lines  (153)  subject to compound rate s 
suggest ing continued protection for Iceland 's meat products  from imports from the UK under the 
Agreement, albeit with additional preferential access . WT/REG459/1  
 
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  Chart 3.3 Iceland - United Kingdom: Average of Dutiable Rates , by HS Chapter  
 
*  HS Chapter 19 contains specific duty.  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the WTO -IDB. 
3.1.3.3   Norway  
3.18.   As indicated in Table 3. 6, in 2022 85.4% of Norway 's tariff was duty free on an MFN basis , 
under which 93.5% of imports from the UK entered during 2019 -21.14 Under the Agreement a further 
5.6% of the tariff under which 4.6% of imports from the UK entered were liberalized . Following full 
implementation 670 lines, constituting 9% of the total, remain dutiable, under which  1.8% of 
Norway 's imports from the UK, valued at USD 80.8 million , entered during 2019 -21.  
Table 3.6 Norway: Tariff elimination commitments and average trade  
Duty phase -out period  Tariff lines in Norway's tariff schedule  Norway's imports from the UK  
(2019 -2021)  
Number  % Value  
(USD million)  % 
2022 (MFN)  6,323  85.4 4,120.6  93.5 
2022 412 5.6 204.3  4.6 
Remain dutiable  670 9.0 80.8 1.8 
Total  7,405  100.0  4,405.7  100.0  
Note:  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the data provided by the Norwegian authorities and ITC TradeMap.  
3.19.   Among the 670 tariff lines that remain subject to duties  for imports from the UK , as shown in 
Table 3. 7, the majority are in  HS Section II (222 lines) with an average  rate of 133.8 % and  HS 
Section IV (197 lines ) with an average  rate of 106.9% . Following closely is HS Section I  with 184 
lines and an average  rate of 361.4% . HS Section VI contains specific duties.  
 
14 In 2022, Norway  imposed ad valorem  duties on 90.25 % of a total of 7,405  tariff lines  on an MFN basis . 
Of the remaining tariff line s, 9.03% were subject to specific duties, 0.69% had other  duties, and 0.03% had 
compound duties.  
WT/REG459/1  
 
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  Table 3.7 Norway: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2022  Lines  under the 
Agreement  Average 
Dutiable 
Tariff  Average Tariff 
(%) Number of 
lines  Duty free 
lines  Duty Free  
2022  Remain 
Dutiable  
I 14.6 602 404 14 184 361.4  
II 15.7 594 309 63 222 133.8  
III 5.0 135 53 34 48 13.4 
IV 2.3 458 210 51 197 106.9  
V 0.0 190 190    
VI 0.5 1,072  1,053   19 * 
VII-X 0.0 768 768    
XI 2.6 882 632 250   
XII-XXI 0.0 2704 2704    
Total  2.3 7,405  6,323  412 670 201.3  
* Contains  specific rates only.  
Note:  Tariff lines subject to in -quota duties are excluded from the calculation.  Based on the HS 2022 
nomenclature.  
Source:  WTO estimates based on the data provided by the Norwegian authorities.  
 
3.20.   As shown in Chart 3.4, for Norway 's imports from the UK, HS Sections I, II and IV that remain 
dutiable  based on ad valorem  tariffs  correspond to HS Chapters 1, 2, 4, 6, 7, 12, 15, 21, and 23. In 
these Chapters, average preferential rates were generally equal to the MFN average , except 
HS Chapters 6 (trees and other plants, live; bulbs, roots and the like; cut flowers and ornamental 
foliage), 7 (vegetables and certain roots and tubers; edible), 15 (animal or vegetable fats and oils 
and their cleavage products) and 21 (miscellaneous edible preparations)  for which the average 
preferential rate is lower . The average preferential rates in these chapters ranged from 8.7% to 
386.5 % with HS Chapters 6 and 21 having the highest margins of preference  between average MFN 
and preferential rates, at  55.9% and 13.6%, respectively.  Chapter 6 also had the highest number 
of tariff lines ( 16) subject only to ad valorem  rates. 
Chart 3.4. Norway - United Kingdom: Average of Dutiable Rates , by HS Chapter  
 
* Only contains specific duties for HS Chapters 8, 10, 11, 16 -20, 22, 38.  
** Contains preferential specific duties for HS Chapters 35.  Based on the HS 2022 nomenclature.  
Source:  WTO estimates  based on the WTO -IDB. 
WT/REG459/1  
 
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  3.1.4   Tariff rate quotas  
3.21.   All three Parties maintain tariff rate quotas (TRQs) under the Agreement. The UK maintains 
TRQs for imports of fish products, sheep meat, and dairy products from Iceland and fish products, 
dairy products, and cut flowers from Norway. Iceland's TRQs relate to products such as dairy and 
processed meat s, while Norway's TRQs include pork, dairy and fruit and vegetables.  In-quota rates 
are zero while out of quota rates are either lower than or equal to the applied MFN rates (Annex 2 
below). There is no phase out of the TR Q quantities  planned under the Agreement  for the UK. 
However, the out of quota rates for some products subject to TRQs in the UK from Norway are due 
to be phased out under the Agreement. Once that occurs, the TRQ will cease to apply . The Parties 
agree  to not use TRQs to restrict standard  imports and fill rates (Article 2.9) .  
3.22.   Any modifications to the administration method of TRQs must be communicated to t he other 
Parties at least three months before the change takes effect.  The Agreement encourages information 
exchange among the Parties at regular intervals on traded products, TRQ implementation and 
management, price quotations and any useful information c oncerning their domestic markets.15 
3.2  Rules of origin  
3.23.   The Agreement's rules of origin can be found in Annex I  of the Agreement , and its  six 
Appendices.16 Products considered to be originating are wholly obtained in the territories of the 
Parties or sufficiently worked or processed  as required in Appendix 2  (with special provision for 
recovered materials and remanufactured goods in Article 4) . Product specific rules require either a 
change in tariff classification  at the heading or sub -heading levels , a maximum content of non -
originating  materials , working or processing  to be carried out on certain wholly obtained materials , 
or a specific process to be followed.  A product originating in Liechtenstein shall be considered as 
originating in Switzerland, d ue to the Customs Treaty between Liechtenstein and Switzerland 
(Article  34).  
3.24.   Article 5 of the A nnex provides for an absorption rule , where if  a product has been granted 
originating status in a Party, the non -originating materials used in its production are not considered 
when determining the origin of the final product.17. The tolerance rule permits the  use of non-
originating materials in the p roduction of a given product as long as : (a) The total net weight of the 
non-originating materials used in the product does not exceed 15% of the net weight of the product, 
which falls within HS Chapters 2 and 4 to 24 (excluding processed fish ery products in Chapter 16) 
and (b) the total net value of non -originating materials used for all other products  does not exceed 
15% of the ex -works price of the product  (Article 6) .18 
3.25.   Cumulation is permitted between the Parties  and non -parties which are members of the  Pan-
Euro-Mediterranean Convention  (referred to in Appendix 3 to the Annex) ( Article 8).  The Parties 
must apply preferential trade agreements with the non -party for cumulation to be applicable . The 
FTA also provides for the Joint Committee to adopt a decision permitting cumulation in cases where  
products from a non -party that is not listed in Appendix 3 to the Annex  are used as materials in 
making a product within one of the Parties, and that final product is subsequently exported to the 
other Party.19  
3.26.   The principle of territoriality applies; if originating products are exported and re -imported , 
they shall be considered non -originating unless it can be demonstrated satisfactorily to the customs 
 
15 Auctioning and licensing for the first quota period shall take place six weeks before or at the latest 14 
days before, the entry into force or earlier provis ional application of this Agreement (Annex VI). Allocations of 
quota entitlements to economic operators that were correctly made under the Interim Agreement, whether 
through auctioning, licensing, or any other method, will remain valid for the purposes of this Agreement.  
16 Append ices 1 and 2 : Revised PEM list rules, Appendix 3: List referred to in Article 8, Appendix 4: 
Origin declaration, Appendix 5: Suppliers declaration and Appendix 6: Long term suppliers declaration.  
17 In cases where the applicable rule is based on the maximum content of non -originating materials, the 
customs authorities of the Parties can permit exporters to calculate the ex -works price of the products and the 
value of the non -originating materials on an average basis to accommodate fluctuations in costs and currency 
rates.  
18 There are exceptions for products falling within Chapters 50 -63 relating to textiles and clothing (see 
Notes  6 and 7 of Appendix 1 to Annex I).  
19 When making such decisions, the Joint  Committee will consider the special situation of materials 
classified within HS Chapters 1 to 24 and Chapters 35 and 38, insofar as sensitive sectors may be affected.  WT/REG459/1  
 
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  authorities that they are unchanged and have not undergone  any operations beyond that necessary 
to preserve them in good condition while in that country or while being exported . In addition,  any 
working or processing done outside the exporting party under Article 16 on territorial arrangements 
shall be done under  outward processing arrangements , or similar arrangements  (paragraph  7,  
Article 16) . 20  
3.27.   Regarding  the origin declaration , the Parties shall allow the use of electronic signatures or 
identification codes for UK exporters and authorization numbers for exporters from Iceland and 
Norway; and the electronic transmission of origin declarations directly from exporters in one Party 
to importers in another P arty. 
3.28.   The customs authorities of Iceland or Norway may  authorise an approved exporter to 
complete origin declarations without signature  (Article 20) . 
3.29.   The customs authority of the exporting Party must conduct verifications of origin declarations 
upon reques t by the importing Party  (Article 28) . Consultations are foreseen if there are any 
unresolved differences. If consultations do not lead to a resolution, either Party can escalate the 
issue to the Joint Committee for further action.  Article 32 requires the Parties to provide for criminal, 
civil or administrative penalties for violations of their domestic law s related to Annex I. 
3.3  Export duties and charges, and quantitative restrictions  
3.30.   The export of goods to another Party shall be free of duty, tax , fees, or other charges , unless 
also applied to like goods destined for domestic consumption  (Article 2.7) .  
3.31.   As for imports e xport restrictions are prohibited, except as provided by the Agreement or 
under Article XIX of the GATT 1994  as are export price requirements unless authorized (Article 2.12) . 
Before imposition of an export license a Party shall consider applying other appropriate measures to 
achieve an administrative purpose. Any new or modified export licensing procedure shall be 
published on an official government website and notif ied at least 45 days before the new procedure 
or modification takes effect or within 60 days after the da te of entry into force or earlier provisional 
application (Article 2.14).  
3.4  Regulatory provision s on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary  measures  
3.32.   The Agreement reaffirms the Parties' adherence to the rights and obligations under  the 
Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) under the 
GATT 1994  (Article 2.37).21 The Parties agree a minimum standard of treatment which should be no 
less favourable  than the treatment  the UK and the EU receive under any UK -EU Sanitary Agreement 
that became effective on 1 January 2021 (Article 2.40).  At the request o f a Party,  they shall hold 
consultations in the SPS Sub -Committee to consider the incorporation of any relevant provisions of 
the UK-EU Sanitary Agreement in the Agreement. The Parties indicate that no such consultations 
 
20 The obtention of originating status in accordance with the conditions set out in Title  II shall not be 
affected by working or processing done outside the exporting Party on materials exported from that Party and 
subsequently re -imported there provided the materials are either wholly obtained in the exporting Party or have 
undergone working or processing beyond the operations referred to in Article 7 (Insufficient Working or 
Processing) prior to being exported. Additionally, it must be demonstrated to the satisfaction of the customs 
authorities that  the re-imported products have been obtained  by working or processing the exported materia ls, 
and the total value added outside the exporting Party does not exceed 10% of the ex -works price of the end 
product for which originating status is claimed . Where in the list in Appendix 2 a maximum value fo r all non -
originating materials is applied in determining the originating status of the end product, the maximum value 
added shall include that  of the non -originating materials incorporated in the exporting Party . 
21 Section 2.3 on sanitary and phytosanitar y measures in the Agreement shall not apply to Iceland in 
relation to trade in live animals, other than fish and aquaculture animals, and animal products such as ova, 
semen, and embryos (Article 2.40).  WT/REG459/1  
 
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  have been held to date.  Iceland and  Norway 's SPS measures follow their obligations under the 
European Economic Area (EEA) Agreement (Annex XIII ).  
3.33.   Cooperation on sanitary matters , the Parties exchange information concerning the creation 
and enforcement of SPS measures (Article 2.42). Additionally, when necessary, the Parties must 
provide the outcomes of import check or inspections carried out in cases of rejected or non -compliant 
shipments.  
3.34.   The SPS control, inspect ion, and approval processes should be prompt and not overly 
burdensome (Annex XIII: Part 2). The importing Party may require authorization for imports of 
particular products,  but such authorization shall not add to that required on 31 December  2020. 
Part 3 of the Annex allows the Parties to maintain lists of approved establishments for certain 
products, which unless justified to mitigate a significant health risk, shall only be required for 
products for which it was required on 31 December 2020.  If an expor ting Party's request to add an 
establishment to the list of approved establishments is rejected, the exporting Party must be 
promptly informed, including details about why the establishment's approval was denied.  
3.35.   Recognising the concepts of Pest Free Areas, Pest Free Places of Production, and Pest Free 
Production Sites, the Parties agree that Pest Risk Analysis (PRA) should adhere to the relevant 
International Standards for Phytosanitary Measures ( ISPMs ) and consid er the available scientific and 
technical information.22 The Parties commit to informing each other about significant changes in pest 
or disease status, the appearance of new animal diseases, and any noteworthy food safety concerns 
(Article 2.44).  They shall also recognize disease -free areas (and subsequent adaptations to them 
except in cases of significant changes in diseases) in place on 31 December 2020 (Part 4 of 
Annex  XIII). 
3.36.   Emergency measures may be taken i n case of serious risks to human, animal, or plant life or 
health without prior notification (Annex XIII Part 6). The Parties will notify each other of such 
measures, no later than 24 hours after the decision has been taken and  hold technical consultations 
to address them within ten days of the notification, aiming to avoid unnecessary trade disruptions.   
3.37.   Other provisions include agreement to cooperate on SPS matters, on antimicrobial resistance, 
animal welfare and sustainable f ood systems, and in multilateral fora, as well as measures to ensure 
transparency.  
3.38.   A sub-committee on SPS is established  (Article 2.50).  Its main responsibilities include 
conducting regular reviews, at least once a year, and potentially suggesting changes to Annex XIV 
of the Agreement (on Cooperation on Sanitary Matters) to the Joint Committee. Additionally, it has 
the authority to designate suitable contact points for the transparent exchange of information 
(Article  2.42) and for notifications and consulta tions (Article 2.44).23  
3.4.1.2   Technical barriers to trade  
3.39.   Articles 2 to 9  of, and Annex es 1 and 3  to, the WTO Agreement on Technical Barriers to Trade 
(TBT Agreement) are incorporated into and made part of the Agreement (Article 2.23). Iceland and 
Norway, being  part of the EEA Agreement, adopt EU technical regulations and conformity assessment 
procedures (referred to in the Agreement as harmonized standards ) (Article 2.22).24 
3.40.   Impact assessments of planned technical regulations  will be  conducted and international 
standards will be considered when developing them . When developing a major technical regulation 
with a potential to affect trade, each Party shall allow persons of the other Party to participate in 
 
22 This recognition is in line with the  IPPC ISPMs and related Guidelines to implement Article 6 of the 
SPS Agreement (WTO/SPS Committee Decision G/SPS/48) (Article 2.43) . The Parties also recognize the zoning 
concepts  in Annex XIII: Part 4 of the Agreement.  
23 For the UK the central competent authority for  international trade in agri -food products is the 
Department for Environment, Food and Rural Affairs (DEFRA)  (ukassurance@defra.gov.uk ) and for FTA -related 
matters tradesecretariat@defra.gov.uk . For Norway: Ministry of Trade, Industry and Fisheries (Norway -
FTA@nfd.dep.no ) and for Iceland: Ministry of Foreign Affairs (bylgja@mfa.is ). 
24 Section 2.2 of the Agreement addresses measures to facilitate trade by preventing, identifying, and 
eliminating unnecessary technical barriers. It covers the preparation, adoption, and application of standards, 
technical regulations, and conformity assessment procedures that impact trade in goods (Article 2.22).  WT/REG459/1  
 
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  public consultations with the results of  consultations being made public (Article 2.24). The Parties 
encourage , inter alia , the participation by their standardizing bodies in the preparation of 
international standards,  to use relevant international standards as a basis for the standards they 
develop except where ineffective or inappropriate and to not  duplicate international standardizing 
efforts (Article 2.25). The Parties agree to provide written comments on proposed technical 
regulations and conformity assessment procedures within 60 days and allow for technical discussions 
(Article 2.27, Article 2.30).  
3.41.   The c onformity assessment procedures are selected  based on risk assessment and 
accreditation from independent bodies. Supplier's declarations of conformity are accepted as proof 
of compliance ( Article 2.26). For specific products requiring conformity assessment by government 
authorities, fees are limited to the approximate cost of the services, and they must be publicly 
available.  Mandatory marking or labelling  provisions do not apply to tobacco  and nicotine products, 
and related items (Article 2.28). Technical discussions are envisaged under Article 2.30 on draft or 
proposed technical regulations or conformity assessment procedures which a Party believes may 
have a significant impact on trade be tween the Parties. Such discussions must be held within 60 
days (or a shorter time if the matter is urgent) of the request and must endeavour to resolve the 
issue as expeditiously possible.  
3.42.   Further TBT provisions on motor vehicles, medicinal products, chem icals, organic products 
and wine, are detailed respectively in Annexes VIII, IX, X, XI, and XII (see Section 3.5 below).  
3.43.   A Sub -Committee on technical barriers to trade is established to oversee the implementation 
of this section and its annexes  and shall m eet on request of a Party and no later than five years after 
the entry into force of the Agreement  (Article 2.33). The Parties cooperate and share information on 
market surveillance and enforcement activities to protect consumer health, safety, and the 
environment for non -food products (Article 2.29). They also  agree to designate a contact point for 
the implementation of TBT measures  (Article 2.32).  
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.44.   The Parties reaffirm their rights and obligations concerning global sa feguard measures under 
Article XIX of GATT 1994 and the Agreement on Safeguards (Article 2.74).  Each Party  also commit s 
to, when requested, immediately notify the concerned  Party of all pertinent information on the  
initiati on of a safeguar d investigation, the provisional findings , and the final findings  (Article 2.74).  
Finally, the parties  commit to endeavour to impose  safeguard measures in a way that least affect 
bilateral trade.  
3.4.2.2   Bilateral safeguards  
3.45.   The Agreement does not have specific pr ovisions on bilateral safeguards.  
3.4.2.3   Special safeguards  
3.46.   The Agreement does not have specific provisions on spec ial safeguards.  
3.4.3   Anti-dumping and countervailing measures  
3.47.   The Parties commit to endeavour to refrain from initiating anti -dumping investigations against 
each other. Notwithstanding this the  Parties reaffirm their rights and obligations under Article VI of 
the GATT 1994 (Anti dumping Agreement) and the Subsidies and Countervailing Measures ( SCM) 
Agreement  (Article 2.71).  They commit to  notify each other in advance of initiating an anti -dumping 
or countervailing investigation , to grant  interested parties  a full opportunity to defend their interests  
unless this would unnecessarily delay the conduct of the investigation , and to  provide a full disclosure 
of the essential facts before a final determination is made . For countervailing investigations, the 
Parties commit to consult  before  initiation  and, upon request,  when proposing to take a measure . 
They also commit to inform interested parties if intending to use facts available  and include a clear 
indication of the facts available in the disclosure of essential facts  (Article 2.72) . The lesser duty rule 
shall be applied if a Party decides to impose an anti -dumping or c ountervailing duty . The Parties also WT/REG459/1  
 
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  commit to consider information provided to determine whether an anti -dumping or countervailing 
duty would not be in the public interest.  (Article 2.73).  
3.48.   The provisions on dispute settlement shall not apply to trade reme dies except for paragraph 
1 of Article 2.73 , which sets out  the lesser duty rule (Article 2.70).  
3.4.4   Subsidies and State-aid 
3.49.   In Chapter 9 the Parties recognize that subsidies may be granted by a Party when necessary 
to achieve public policy objectives. But the y agree that in principle they should not be granted by a 
Party when it finds that they have or could have a significant negative effect on trade between the 
Parties. The Chapter does  not affect  the rights and obligations  of the Parties under Article VI of the 
GATT 1994, Article XV of the GATS, and the SCM Agreement (Article 9.2). It also does  not apply to 
Liechtenstein with respect to subsidies related to trade in goods.  Also carved out of Chapter 9 are: 
subsidies given to Governm ent-appointed entities serving public policy goals  to compensate 
damages caused by natural disasters and other exceptional non -economic occurrences; temporary 
subsidies to respond to a national or global emergency; subsidies related to products in Annex I of 
the WTO Agriculture Agreement ; fisheries subsidies ; and related to the audio -visual  sector . The 
Parties aim to develop a global approach to fisheries subsidies, aiming to ban those contributing to 
illegal, unreported,  and unregulated (IUU) fishing (Arti cle 9.3). Specific subsidies exceeding 450,000 
Special Drawing Rights per beneficiary over three years  are, however, covered .  
3.50.   Every two years, the Parties must notify each other about any subsidies  granted or 
maintained , including their legal basis, form,  and amount. Publicly available information and 
notifications to the WTO under the SCM Agreement will fulfil this obligation (Article 9.4).  
3.51.   Consultations may be requested if a Party considers that a subsidy by the other Party 
negatively affects  or may negatively affect  its trade interests. Based on  the consultations, the 
responding party shall endeavour  to eliminate or minimize any negative effects of the subsidy on 
the requesting party's interests (Article 9.5). Article 9.5 is not  subject to Chapter 16  on Dispute 
Settlement  in the Agreement  (Article 9.8).  
3.4.5   Customs -related procedures  and trade facilitation  
3.52.   To determi ne the customs value of goods, the Parties follow Part I of the WTO Agreement on 
Implementation of Article VII of the GATT 1994 (Rules on Customs Valuation) (Article 2.58) . They 
affirm their obligations under the WTO Agreement on Trade Facilitation  (Article 2.51).  
3.53.   Each Party shall promptly publish, in a non -discriminatory and easily accessible manner, its 
laws, general administrative procedu res and guidelines related to customs and trade facilitation 
issues ; and to the extent practicable and in a manner consistent  with their domestic laws, publish 
in advance and on the Internet, proposals for any laws  relevant to international trade in goods,  to 
give interested persons an opportunity for comment. Consult ation of  business communities, 
especially small and medium -sized enterprises,  shall take place  for the development and 
implementation of  trade facilitation measures  and one or more enquiry poin ts are established  or 
maintained to respond to any queries  (Article 2.52). The Parties  promote the development and use 
of advanced systems for data exchange, risk management, and electronic payments (Article 2.53).  
3.54.   Goods, especially perishables, should be  released within a maximum of 48 hours of the 
presentation of the goods and relevant documents  to customs (Article 2.55). The Parties shall 
endeavour to ensure that simplified customs procedures include customs declarations containing a 
reduced set of data  or supporting documents, including for the movement of low -value consignments  
(Article 2.54). The use of customs brokers is optional (Article 2.66).  
3.55.   Advance rulings on tariff classification, origin, and other matters as the Parties may agree 
must be issued within 90 days  after customs receives a written request with all necessary information 
and are valid for at least three years (Article 2.57).  
3.56.   The cr iteria to qualify for  a trade facilitation partnership  or the Authorised Economic Operator 
(AEO) programme s, may align with those found in Article 7 of the WTO Trade Facilitation Agreement WT/REG459/1  
 
- 24 - 
 
  (Article 2.59).25 The Parties shall also  provide procedures to  guarantee  a right of appeal, includin g 
administrative appeal and a judicial review or appeal of an administrative decision (Article 2.60)  and 
penalties for failure to comply with the law or procedural requirements on customs  (Article 2.61) . 
3.57.   The Parties will co operate  on data harmonization, risk management, and provide mutual 
administrative assistance in customs matters as detailed in Annex XV (Mutual Administrative 
Assistance in Customs Matters) (Article 2.62). Transparent and risk -based post -clearance audits to 
be maintained to ensure compliance with customs and related law s (Article 2.65).  
3.4.6   Other regulations  
3.58.   There are no other specific regulations in the Agreement.  
3.5  Sector -specific provisions on trade in goods  
3.5.1   Fish and fishery products  
3.59.   Annex VII applies  to fish and fishery products caught by UK -flagged fishing vessels and 
directly landed in Norway through approved agents. It does  not apply to Iceland.  Fish and fishery 
products that are intended for transit after landing in Norway, shall not be required t o be sold in 
Norway before exportation , if the vessel has provided prior notice to the Norwegian Directorate of 
Fisheries in accordance with specified requirements . This includes any requirement for the first sale 
to be through licensed fish sales organiza tions.  Fish and fishery products meant for transit shall not  
be cleared for free circulation in Norway and must adhere to Norway’s  customs l egislation  for goods 
transport.  
3.5.2    Motor vehicles and equipment and parts26 
3.60.   The Parties agree not to introduce or main tain domestic technical regulations, markings, or 
conformity assessment procedures that deviate from UN Regulations or Global Technical Regulations 
(GTRs) in areas covered by these Regulations or GTRs  (Article 5 of Annex VIII) . This commitment 
applies even  if the relevant UN Regulations or GTRs are not yet completed but are nearing 
completion. Exceptions can be made if a specific UN Regulation or GTR is found ineffective or 
unsuitable for achieving legitimate objectives like road safety or environmental and  human health 
protection.  The introduc tion or maintenance of  domestic technical regulations, markings, or 
conformity assessment procedures differing from UN Regulations or GTRs must be periodically 
review ed (Article 5 of Annex VIII) , ideally at least every  five years to enhance alignment with 
relevant UN Regulations or GTRs. The outcomes of these reviews, including scientific and technical 
information, must be shared with other Parties upon request.  
3.61.   Each Party must accept products that hold a valid UN type -approval certificate as evidence of 
compliance with its domestic technical regulations, markings, and conformity assessment 
procedures  without further testing or marking (Article 6 of Annex VIII) . The UN Universal 
International Whole Vehicle Type Approval (U -IWVTA) is considered valid for the requirements it 
covers. However, UN type -approval certificates issued by a Party are only valid if that Party has 
adhered to the related UN Regulations.  
3.62.   The Agreement encourages  the Parties to cooperate in mar ket surveillance activities to 
identify and address non -conformities in vehicles, systems, components, or technical units  (Article 
6 of Annex VIII) . 
3.63.   No Party shall deny or restrict access for a product covered by this Annex just because it 
incorporates a n ew technology or feature that the importing Party has not yet regulated  (Article 7 
of Annex VIII) . Exceptions can only be made if there are reasonable grounds to believe that the new 
technology or feature poses risks to human health, safety, or the environ ment.  
 
25 This does not apply to the Bailiwick s of Jersey or Guernsey . 
26 As defined in Paragraph 1.1. of UNECE Consolidated Resolution on the Construction of Vehicles 
(R.E.3)1, falling under, inter alia, Chapters 40, 84, 85, 87 and 94 of HS 2017.  WT/REG459/1  
 
- 25 - 
 
  3.5.3    Medicinal products27 
3.64.   Annex IX includes provisions to facilitate the availability of medicines; to establish conditions 
for the recognition of inspections and the exchange and acceptance of good manufacturing practice 
(GMP) documents between the Part ies; and promote public health inter alia by safeguarding patient 
safety and animal welfare and protect high levels of consumer and environmental protection. Each 
Party shall recognize inspections conducted by , and accept official GMP documents issued by a nother 
Party, provided they adhere to the specified laws, regulations, and technical guidelines listed in 
Appendix 2 (Article 5 of Annex IX ).28  
3.65.   Under Article 7 of Annex IX e ach Party retains the right to conduct its own inspections of 
manufacturing facili ties certified as compliant by another Party. The Parties shall notify each other 
at least 60 days b efore adopting any new measures or changes to GMP as  specified in laws, 
regulations, and technical guidelines listed in Appendix 2 (Article 8 of Annex IX). If recognition of 
inspections and acceptance of GMP documents is suspended at the request of a Party, the Parties 
will engage in discussions through the Sub -Committee on Technical Barriers to Trade to explore 
measures that may restore recognition (Article 9 of Annex IX).  They shall endeavour to consult and 
comment on proposed significant changes to technical regulations or inspection procedures that may 
impact the recognition of documents from another Party (Article 10 of Annex IX).  The Joint 
Committee may amend Appendices 1, 2, and 3 of the Agreement to update the list of authorities, 
applicable laws and regulations, technical guidelines, and covered products, respectively (Article 11 
of Annex IX).  
3.66.   Disputes regarding the interpretation and application of this Annex are ex cluded  from 
Chapter  16 (Dispute Settlement) of the Agreement  (Article 12 of Annex IX) . 
3.5.4   Chemicals  
3.67.   Annex X  of the Agreement  regulates  trade in chemicals , and related activities. Each Party 
commits to implementing the United Na tions Globally Harmonized System of Classification and 
Labelling of Chemicals (UN GHS) as comprehensively as feasible within its own regulatory framework 
(Article 6 of Annex X). This includes applying UN GHS standards to chemicals not explicitly covered 
by the Annex  with flexibility  for different labelling  systems for certain chemical products intended 
for end -users.  The Parties shall periodically update their implementation of UN GHS based on regular 
revisions issued by the UN GHS (Article 6 of Annex X)  although no  Party is forced to achieve specific 
outcomes or alter its procedures and decision -making processes.  
3.68.   Upon request and mutual agreement, the Parties will engage in consultations regarding 
scientific information and data, particularly in emerging issues concerning chemical hazards and 
risks to human health or the environment (Article 7 of Annex X). Cooperation and exchange of 
information  concern ing any issues relevant to the implementation of this Annex is also envisaged 
within the Sub -Committee on Technical Barriers to Trade (Article 8 of Annex X).  
3.5.5   Organic products29 
3.69.   Annex XI of the Agreement  aims to facilitate trade among the Parties  in organic  products  
based o n non-discrimination and reciprocity.  
 
27 The provisions of Annex  IX apply to medicinal products as  listed in Appendix 3  of the Agreement . 
28 A Party may choose not to accept GMP documents issued by another Party in certain circumstances, 
such as material inconsistencies in an inspection report or concerns about product quality or patient safety. In 
such cases, the rejecting authority must notify and seek clarification from the relevant authority of the Party 
concerned.  
29 As listed in Appendices 1 and 2 that conform to the laws and regulations in Appendices 3 or 4. Iceland 
and Norway apply different provi sions to live animals, except fish and aquaculture , animals, and animal products 
such as ova, embryos, and semen.  WT/REG459/1  
 
- 26 - 
 
  3.70.   The Parties mutually recognize the equivalence of each other's laws and regulations for 
organic products (Article 3 of Annex XI). Products imported into a Party must meet the labelling 
requirements sp ecified in the laws and regulations of th at Party (Article 5 of Annex XI).30  
3.71.   Peer reviews may be conducted by d esignated officials or experts from another Party, 
following advance notice of 6 months,  to verify that the relevant control authorities and bodies are 
effectively implementing the controls required by this Annex (Article 7 of Annex XI).  
3.72.   The Joint Committee may modify Appendices 1 through 4, which include lists of organic 
products and associate d laws and regulations  (Article 1 of Annex XI) . For products not listed in 
Appendi ces 1 or 2, equivalence shall be discussed by the Sub -Committee on Technical Barriers to 
Trade at the request of a Party (Article 3 of Annex XI).  
3.5.6   Trade in wine  
3.73.   Annex XII  of the Agreement  focuses on trade in wine classified under H S 22.04.  The 
documentation and certification requirements imposed by the importing Party are limited to a 
certificate outlined in Appendix 3 which can be electronic (Article 3).  
3.74.   Imported and marketed wine must adhere to the labelling laws and regulations of the 
importing Party, unless otherwise specified. The importing Party sh all not require  the display of 
allergens on labels if they were used in  the production of the wine but are not present in the f inal 
product  (Article 4) . Wine already produced and distributed when the Agreement entered into force 
and whose labels do not comply with these requirements, may be stocked by wholesalers and 
producers for two years and by retailers until stocks are exhaus ted (Article 5).  
3.75.   The Joint Committee can modify the contents of Appendix 3. Cooperation and exchange of 
information concerning any issues relevant to the implementation of this Annex is also envisaged 
within the Sub -Committee on Technical Barriers to Trade (Article 6). The Parties commit to 
examining additional measures to further  simplify trade in wine between them within three years of 
the Agreement's entry into force (Article 7).  
4  PROVISIONS ON TRADE IN SERVICES  
4.1.  Chapter 3 of the Agreement contains the provisions on services and investment. Sections under 
the chapter provide for c ommitments on investment, cross -border trade in services, entry and  
temporary stay of natural persons , and the regulatory framework (domestic regulation). Certain 
services sub -sectors are also specifically provided for on financial services, telecommunicat ions, 
international maritime transport services, and legal services.  
4.1  Scope and definitions  
4.2.  Article 3.1 covers the general provisions on the scope and essentially lists a number of 
exceptions of coverage. These exceptions are for audio -visual services, acti vities performed in the 
exercise of governmental authority, procurement, subsidies or grants, natural persons seeking 
employment,  measures relating to nationality, citizenship, residence , or employment on a 
permanent basis, and air services except for cert ain listed ones.31 The definitions for trade in services 
are in Article 3.2 and elaborate on the terms used therein, e.g. establishment, legal person, measure, 
natural person. For the effective implementation and operation of the trade in services provisio ns, a 
Sub-Committee on Services and Investment is established per Article 3.3.  
 
30 Products may bear organic logos from Iceland, Norway, the UK, or a combination of these, if they 
comply with the relevant labelling requirements and are not misused or imitated.  These logos are only allowed 
for products that meet the laws and regulations listed in Appendices 3 and 4.  
31 Repair or maintenance services on an aircraft or a part thereof during which the aircraft or the part  is 
withdrawn from service, excluding so -called line maintenance; selling and marketing of air transport services; 
computer reservation system services; specialty air services; airport operation services; and ground handling 
services.  WT/REG459/1  
 
- 27 - 
 
  4.2  Denial of benefits  
4.3.  The denial of benefits provision applies to this Chapter and Chapter 5 (Capital Movements, 
Payments and Transfers) . This Article provides that a Party may den y the benefits of this Chapter 
and Chapter 5. to an investor or service supplier of another Party32 that is a legal person of that 
Party if the following conditions are met. Firstly,  a non -Party or a person of a non -Party must own 
or control the legal person . Secondly,  the denying Party  must adopt or maintain a measure with 
respect to the non -Party or the person of the non -Party which is related to the maintenance of 
international peace and security, including human rights, and  prohibits transactions with that legal 
person or covered enterprise, or which would be violated or circumvented if the benefits of this 
Chapter or Chapter 5 were accorded to that legal person or its covered enterprise.  
4.3  General provisions on trade in servi ces 
4.3.1   Market access  
4.4.  The market access provision for cross-border trade in services is contained in Article 3.14 of 
the Agreement and it provides similar language to what is contained in GATS Article XVI. It requires 
the Parties not to impose limitations  in the form of quotas or through an economic test, on (i)  the 
number of service suppliers that may carry out a specific economic activity, (ii) the total value of 
service transactions or assets and (iii) the total number of operations or the total qua ntity of output. 
The Article also prohibits measures that restrict or require a specific type of legal entity or joint 
venture through which a service supplier may supply a service.   
4.5.  For investment,  Article 3.6 imposes similar obligations  with respect to establish ment of an 
enterprise, there are to be no limitations on the number of enterprises that can carry out a specific 
economic activity, no numerical quotas on assets or value of transactions, no limits on the total 
number of operations or quantity of output, n o limits on foreign capital, and no economic needs test. 
There are also to be no restrictions to a specific type of legal entity and no quotas on natural persons 
that may be employed in a particular sector.  
4.3.2   National treatment and MFN  
4.6.  National treatment  for cross -border trade in services  is contained in Article 3.16 and it provides 
nearly identical provisions as in GATS Article XVII on national treatment. The MFN provision, in 
Article 3.17, provides that no less favourable treatment is to be acc orded, in like situations, to 
services and service suppliers of a non -Party that a Party accords to its own like services and service 
suppliers. There is also further clarification about the scope of the obligation.  
4.7.  The national treatment provision on inve stment is contained in Article 3.7 and provides that 
"each Party shall accord to investors of another Party and to covered enterprises treatment no less 
favourable than the treatment it accords, in like situations, to its own investors and to their 
enterprises with respect to the establishment or operation in that Party. " Regarding MFN  for 
investment , similar language  in Article 3.8  provides that no less favourable treatment to be 
accorded, in like situations, to investors of a non -Party and to their  enterprises, with respect to 
establishment or operation.  
4.3.3   Commercial presence  
4.8.  Article 3.15 on local presence does not allow a party to require local presence or residency to 
supply a service through cross -border supply. Annex XVI and Annex XVII contain the  services ' 
scheduled reservations of the Parties whereby certain reservations note commercial presence or 
residency requirements in order to supply a service.  
4.3.4   Movement of natural persons  
4.9.  Section 3.4 covers the entry and temporary stay of natural persons. Entry and temporary stay 
of natural persons includes business visitors for establishment purposes, contractual service 
suppliers, independent professionals, intra -corporate transferees  and short -term business visitors;  
 
32 Legal person of tha t Party or to a covered enterprise of that legal person.  WT/REG459/1  
 
- 28 - 
 
  it excludes natural persons seeking a ccess to employment in another Party and nationality, 
citizenship, residence, and employment on a permanent basis. The general obligations provide for 
entry and temporary stay pursuant to the provisions in this section as well additional provisions set 
out in Annex XVIII (Business Visitors for Establishment Purposes, Intra -Corporate Transferees, and 
Short -Term Business Visitors) and Annex XIX (Contractual Service Suppliers and Independent 
Professionals).  
4.10.   The general obligations (Article 3.21) provide for en try and temporary stay to be granted 
provided persons comply with immigration laws applicable to the entry and temporary stay  
procedures. Measures by the Parties should be applied consistently, in particular to avoid unduly 
impairing or delaying trade or e stablishment under the Agreement. Further, the processing of 
applications should follow good administrative practices with respect to fees charged, documentation 
required, additional required information, notification of outcome, processing in electronic f ormat, 
and accessibility through a single online portal. Transparency requirements, as provided for in Article 
3.24, requires Parties to make information  relating to the entry and temporary stay by natural 
persons of another Party  publicly available.33 Certain non -conforming measures are outlined in 
Article 3.28 which may be applicable in certain circumstances.  
4.11.   Except as outlined in the respective Annexes XVIII and XIX, Parties shall not adopt or maintain 
limitations on the number of natural persons grante d entry in terms of quotas or economic needs 
tests. For business visitors for establishment purposes and intra -corporate transferees, no numerical 
restrictions or economic needs tests will be required for the grant of entry. Each Party is required to 
accor d those involved in the supply of services,  treatment no less favourable than that it accords, in 
like situations, to its own natural persons or service suppliers. Annex XVIII  contains the respective 
Schedules of the Parties outlining the specific provisio ns, non -conforming measures, and limitations 
for business visitors for establishment purposes, intra -corporate transferees, and short -term 
business visitors. For example, permissible lengths of stay are specified for each party per the 
different type of st ay and permissible activities are outlined. Annex XIX contains the Schedules for 
the Parties as applicable to contractual service suppliers and independent professionals thereby 
listing sectors and liberalisation commitments, including any applicable limit ations. For the United 
Kingdom, the Schedule specifies applicability to certain services ' sectors or sub -sectors, including 
reservations thereto, whereas the Schedule of Iceland, Liechtenstein and Norway in principle allows 
service suppliers in all service s sectors subject to certain limited conditions for each Party. In general, 
the Agreement provides improvements in the lengths of stay for most categories compared to the 
GATS (Table 4.1).  
Table 4.1 Comparison of categories and length of stay for temporary entry of business 
visitors in the UK -Iceland, Liechtenstein, and Norway Agreement and the GATS  
Category  Maximum length of stay  Commitments for 
spouses and/or 
dependents 
under the  
Agreement  UK-Iceland, Liechtenstein, 
and Norway  GATS  
United Kingdom  
(i) Business visitors 
for establishment 
purposes  Up to 90 days in any 12 -month 
period.  The duration of "temporary 
stay" of business visitors is 
defined by the UK laws and 
regulations regarding entry, 
stay and work.  --- 
(ii) Intra -corporate 
transferees  
• managers 
and 
specialists  
• graduate 
trainees  Up to 3 years  
 
 
 
 
Up to 1 year  The duration of "temporary 
stay" of intra -corporate 
transfers is defined by the UK 
laws and regulations regarding 
entry, stay and work.  Yes for managers 
and specialists  
 
 
33 This applies to categories of visa, permits or any similar type of authorisation  regarding the entry and 
temporary stay; documentation required and conditions to be met; method of filing an applica tion and options 
on where to file, such as consular offices or online; application fees and an indicative timeframe of the 
processing of an application; the maximum length of stay under each type of authorisation; conditions for any 
available extension or renewal; rules regarding accompanying dependents;  available review or appeal 
procedures; and relevant law of general application pertaining to the entry and temporary stay of natural 
persons for business purposes.  WT/REG459/1  
 
- 29 - 
 
  Category  Maximum length of stay  Commitments for 
spouses and/or 
dependents 
under the  
Agreement  UK-Iceland, Liechtenstein, 
and Norway  GATS  
(iii) Contractual 
service suppliers  A cumulative period of not more 
than 6 months in any 12 -month 
period or for the duration of the 
contract, whichever is less.  A period of not more than 3 
months in any 12 -month 
period or for the duration of 
the contract, whichever is less.  --- 
(iv) Independent 
professionals  A cumulative period of not more 
than 6 months in any 12 -month 
period or for the duration of the 
contract, whichever is  less. No commitments.  --- 
(v) Short term 
business visitors  Up to 90 days within any six -
month period  No commitments.  --- 
Iceland  
(i) Business visitors 
for establishment 
purposes  Up to 90 days in any calendar 
year No commitments  --- 
(ii) Intra-corporate 
transferees  
• managers 
and 
specialists  
• graduate 
trainees   
Up to 12 months with the 
possibility to extend an  
additional 12 months  
 
Up to 6 months   
Not specified  
 
 
No commitments               Yes for managers 
and specialists  up to 
the same length of 
stay of the ICT  
  
(iii) Contractual 
service suppliers  Up to 6 months  No commitments  --- 
(iv) Independent 
professionals  Up to 6 months  No commitments  --- 
(v) Short term 
business visitors  Up to 90 days in a calendar year  No commitments except for 
STBV  "service sellers", no 
duration specified.  --- 
Liechtenstein  
(i) Business visitors 
for establishment 
purposes  Up to 3 months within 6 -months  No commitments  --- 
(ii) Intra -corporate 
transferees  
• managers 
and 
specialists  
• graduate 
trainees   
 
Up to 3 years  
 
 
Up to 12 months   
 
3 years  
 
 
No commitments  Yes for managers 
and specialists 
provided a 
residence permit 
has been granted 
for at least a year  
 
(iii) Contractual 
service suppliers  Cumulative period of not more 
than 8 days within any 90 day -
period, with possible renewals of 
the same length of stay after 
such periods  No commitments  --- 
(iv) Independent 
professionals  Cumulative period of not  
more than 8 days within any 90 -
day period, with possible 
renewals of  the same length of 
stay after such periods  No commitments  --- 
(v) Short term 
business visitors  Up to 3 months within 6 months  No commitments  --- 
Norway  
(i) Business visitors 
for establishment 
purposes  Up to 90 days within any 180 -
day period  3 months (for persons in 
senior positions)  --- 
(ii) Intra -corporate 
transferees  
• managers 
and 
specialists  
• graduate 
trainees   
 
Up to 4 years  
 
 
Up to 12 months   
 
2 years  
 
 
No commitments  
 Yes for managers 
and specialists 
provided a 
residence permit 
has been granted 
for more than 6 
months  WT/REG459/1  
 
- 30 - 
 
  Category  Maximum length of stay  Commitments for 
spouses and/or 
dependents 
under the  
Agreement  UK-Iceland, Liechtenstein, 
and Norway  GATS  
(iii) Contractual 
service suppliers  Cumulative period of not more 
than 6 months in any 12 -month 
period or for the duration of the 
contract, whichever is less  No commitments  --- 
(iv) Independent 
professionals  Cumulative period of not more 
than 6 months in any 12 -month  
period or for the duration of the 
contract, whichever is less  No commitments  --- 
(v) Short term 
business visitors  Up to 90 days within any 180 -
day period  3 months (for representativ es 
of service suppliers for 
negotiating sales of services)  --- 
Source:  WTO Secretariat based on Annex XVIII and Annex XIX to the Agreement and the Parties' GATS 
schedules.  
 
4.4  Liberalization commitments  
4.12.    The Parties have taken a "negative list" approach to scheduling commitments in investment 
and cross border trade in services. As such, each Party has its schedules of non -conforming 
measures pursuant to Articles 3.12 and 3.18 on liberalisation measures. Th e Schedules are contained 
in Annex XVI, which concern existing measures, and in Annex XVII for future measures.  
4.13.   Under the Agreement, the reservations in the Annexes are without prejudice to the rights and 
obligations of the Parties under the GATS.  
4.4.1   The Unit ed Kingdom  
4.14.    The United Kingdom 's commitments on services are similar in many cases to its GATS 
commitments, however a direct comparison of commitments is not straightforward due to the 
"negative list " approach used in the Agreement and the positive listing  in the GATS. Annex XVI on 
existing non -conforming measures schedules eight reservations on health, social or education 
services; professional services (legal services; auditing services); professional services (veterinary 
services); research and developme nt services; business services; communication services; transport 
services and services auxiliary to transport services; and energy related activities. Future non -
conforming measures are on 15 categories of services.34 Compared to its GATS commitments, the  
Agreement provides further liberali zation in construction, distribution, and environmental services 
in particular (Table 4.2).  
4.4.1.1   Horizontal commitments  
4.15.   The United Kingdom 's GATS horizontal commitments include exclusive rights for certain public 
utilities th at may be subject to public monopolies.  These are maintained under the Agreement.  
4.4.1.2   Sector -specific commitments  
4.4.1.2.1   Communications services  
4.16.   The United Kingdom has only partial coverage of telecommunications services in the 
communications sector under the GATS.  This section has been further liberalised with courier 
services liberalised and the further opening of the telecommunications sub -sector as well as other 
communication services under the Agreement.  
 
34 All sectors; professional services (leg al services; auditing services); professional services (health 
related and retail of pharmaceuticals); business services (collection agency services and credit reporting 
services); business services (placement services); business services (investigation se rvices); business services 
(other business services); education services; financial services; health and social services; recreational, 
cultural and sporting services; transport services and auxiliary transport services; fishing and water; energy 
related a ctivities; and other services not included elsewhere.  WT/REG459/1  
 
- 31 - 
 
  4.4.1.2.2   Construction and related engineering services, environmen tal services, and 
distribution services  
4.17.   These sectors have partial liberalisation under the GATS but have no reservations in the 
Agreement, thus are fully liberalised and offer improved access throughout.  
4.4.1.2.3   Education services  
4.18.   Pursuant to its GATS commitment s, the United Kingdom maintains partial liberalisation of 
primary, secondary, higher, and adult education services. Private education operators may be 
subject to a concession in order to operate.  
4.4.1.2.4   Tourism and travel related services  
4.19.   Travel agencies, tour gu ides, and tour operator services are liberalised under the GATS but 
other tourism and travel related services remain at least partially restricted. The Agreement opens 
up these remaining sub -sectors, i.e. hotels and restaurants and other tourism services f ully. 
Table 4.2 United Kingdom: Comparison between the GATS and Agreement specific 
commitments (modes 1 -3) 
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Services 
Commitments  
1. Business services     
A. Professional  Services  Partial  Similar  Partial  
B. Computer  and Related  Services  Full Same Full 
C. Research  and Development  Services  Partial  Similar  Partial  
D. Real  Estate  Services  Full Same  Full 
E. Rental/Leasing  Services  without  Operators  Partial   Similar   Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  ---  New Partial  
B. Courier  services  --- New Full 
C. Telecommunication  services  Partial  Improved  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Improved  Full 
3. Construction and related engineering services  
A. General  construction  work for buildings  Partial  Improved  Full 
B. General construction work for civil engineering  Partial  Improved  Full 
C. Installation and assembly work  Partial  Improved  Full 
D. Building completion and finishing work  Partial  Improved  Full 
E. Other  Partial  Improved  Full 
4. Distribution services     
A. Commission agents' services  Partial  Improved  Full 
B. Wholesale trade services  Partial  Improved  Full 
C. Retailing services  Partial  Improved  Full 
D. Franchising  Partial  Improved  Full 
E. Other  --- Improved  Full 
5. Education services     
A. Primary education services  Partial  Same  Partial  
B. Secondary education services  Partial  Same  Partial  
C. Higher education services  Partial  Same  Partial  
D. Adult education  Partial  Same  Partial  
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  Partial  Improved  Full 
B. Refuse disposal services  Partial  Improved  Full WT/REG459/1  
 
- 32 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Services 
Commitments  
C. Sanitation and similar services  Partial  Improved  Full 
D. Other  Partial  Improved  Full 
7. Financial services    
A.  Insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial   Improved  Partial  
C. Other  Partial  Similar  Partial  
8. Health related and social services     
A. Hospital services  Partial  Partial  Partial  
B. Other Human Health Services  --- Improved  Partial  
C. Social Services  Partial  Partial  Partial  
D. Other  --- Improved  Full 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Full 
B. Travel  agencies  and tour operators   
services  Full Same  Full 
C. Tourist  guides  services  Full Same  Full 
D. Other  --- Improved  Full 
10. Recreational and cultural and sporting services  
A. Entertainment  services  Partial  Similar  Partial  
B. News agency services  Full Same  Full 
C. Libraries, archives, museums and other cultural 
services  --- Same  --- 
D. Sporting and other recreational services  Partial  Same  Partial  
E. Other  --- Improved  Full 
11. Transport services     
A. Maritime Transport Services  ---  New Partial  
B. Internal Waterways Transport services  ---  Similar  Partial  
C. Air  Transport  Services  Partial   New Partial 
D. Space  Transport services  --- Same  --- 
E. Rail  Transport  Services  Partial   Improved  Partial  
F. Road Transport  Services  Partial  Similar  Partial  
G. Pipeline  Transport services  ---  New  Partial  
H. Services  auxiliary  to all modes  of transport  Partial   Improved  Partial  
I. Other  Transport  Services  Partial  Improved  Full 
12. Other services n.i.e.  --- Same  --- 
Note:  Horizontal reservations and Mode 4 commitments/limitations not included.  
Definitions:  Full: Commitments not subject any sector -specific limitation, and all sub -sectors covered.  
   Improved: Overall improved commitments under the Agreement compared to those under  the 
GATS.  
  Less: Overall less commitments under the Agreement compared to those under the GATS.  
  New: Commitments in a sector not committed under the GATS.  
  Partial: Com mitments subject to one or more sector -specific limitation, or not all sub -sectors 
covered.  
  Same: Commitments under the Agreement are the same as under the GATS.  
  Similar: Similar liberalization possibly, in individual cases, with limited improvements a nd/or
 limited additional reservations. The assessment is based on a broad perspective taking into 
 consideration both sectoral coverage and the level of specific commitments.  
---:  No commitment.  
Source:  Draft Consolidated GATS Schedule of Specific Commi tments (S/DCS/W/ISL/Rev.1) and Iceland's 
Schedules annexed to the Agreement.  
 
4.4.2   Iceland  
4.20.   Iceland 's commitments on services are similar in many cases to its GATS commitments 
although a direct comparison is not straightforward due to the "negative list " approach. There are WT/REG459/1  
 
- 33 - 
 
  six reservations on existing non -conforming measures, and these are on business p rofessional 
services (legal, auditing), other business services (real estate, rental/leasing), debt collection agency 
services, financial services (insurance, banking), tourism and travel services, and transport services 
(road transport, storage and wareho using, freight transport). An additional 15 measures are listed 
as future non -conforming measures in a variety of sectors.35 
4.21.   Many sectors remain unchanged or relatively unchanged compared to GATS commitments, 
i.e. education services, construction services,  transport services, etc.  Other sectors, e.g. recreational 
and cultural and sporting services, have certain improvements compared to GATS (Table  4.3).  
4.4.2.1   Horizontal commitments  
4.22.   Under the GATS horizontal commitments, Iceland has certain restrictions on real -estate, i.e. 
on the conclusion of leases and acquisition of property and property rights. These are maintained 
under the agreement.  
4.4.2.2   Sector -specific commitments  
4.4.2.2.1   Recreational and cultural and sporting services  
4.23.   In recreational and cultural and sporting servic es, Iceland maintains only one future 
reservation on gambling and betting activities, thus other recreational services have no restrictions 
and are slightly more liberal than commitments in its GATS schedule. For example, certain 
conditionalities applying to news agency services are now liberalised.  
4.4.2.2.2   Communication services  
4.24.   In the area of communication services, postal services remain restricted and unchanged 
compared to GATS commitments, but other communication services such as courier services and 
other com munication services are an improvement over GATS commitments. Audiovisual services 
remains excluded from the Agreement.  
4.4.2.2.3   Education and health related services  
4.25.   These sectors remain unchanged, i.e. without commitments in the GATS and with reservations 
under t he Agreement.  
4.4.2.2.4   Distribution services  
4.26.   Iceland maintains limited exclusions under the GATS for distribution  of arms, alcoholic 
beverages, tobacco, and pharmaceutical products. The Agreement also has a reservation for these 
products, further clarifying it also  applies to their production, import, and export.  
Table 4.3 Iceland: Comparison between the GATS and Agreement specific commitments 
(modes 1 -3) 
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Services 
Commitments  
1. Business services     
A. Professional  Services  Partial  Similar  Partial  
B. Computer  and Related  Services  Partial  Similar Partial  
C. Research  and Development  Services  Partial  Improved  Partial  
D. Real  Estate  Services  Partial  Similar  Partial  
E. Rental/Leasing  Services  without  Operators  Partial  Similar  Partial  
 
35 All Sectors (public utilities, cultural services, ; Water; Business Services (Professional Services)  ; 
Other Business Services; Communication Services; Distribution Services; Production, Monitoring, T ransmission, 
Trade and Sales of Electricity; Education Services; Environmental Services; Financial Services; Health Related 
and Social Services;  Recreational, Cultural and Sporting Services; and Transport Services (Maritime Transport 
Services, Freight and  Passenger Transportation).  WT/REG459/1  
 
- 34 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Services 
Commitments  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  --- New Full 
C. Telecommunication  services  Partial  Similar  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Improved  Full 
3. Construction and related engineering services  
A. General  construction  work for buildings  Full Same  Full 
B. General construction work for civil engineering  Full Same  Full 
C. Installation and assembly work  Full Same  Full 
D. Building completion and finishing work  Full Same  Full 
E. Other  --- Improved  Full 
4. Distribution services     
A. Commission agents' services  Partial  Similar  Partial  
B. Wholesale trade services  Partial  Similar  Partial  
C. Retailing services  Partial  Similar  Partial  
D. Franchising  Partial  Similar  Partial  
E. Other  Partial  Similar  Partial  
5. Education services     
A. Primary education services  --- Same  --- 
B. Secondary education services  --- Same  --- 
C. Higher education services  --- Same  --- 
D. Adult education  --- Same  --- 
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  Partial  Similar  Partial  
B. Refuse disposal services  Partial  Similar  Partial  
C. Sanitation and similar services  Partial  Similar  Partial  
D. Other  Partial  Similar  Partial  
7. Financial services    
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  
C. Other  --- Improved  Full 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Same  Partial  
B. Travel  agencies  and tour operators   
services  Partial  Same  Partial  
C. Tourist  guides  services  Partial  Similar  Partial  
D. Other  --- Improved  Full 
10. Recreational and cultural and sporting services  
A. Entertainment  services  Partial  Improved  Full 
B. News agency services  Partial  Improved  Full 
C. Libraries, archives, museums and other cultural 
services  Partial  Improved  Full 
D. Sporting and other recreational services  Partial  Similar  Partial  
E. Other  Partial  Improved  Full 
11. Transport services     
A. Maritime Transport Services  Partial  Similar  Partial  
B. Internal Waterways Transport services  --- Same  --- WT/REG459/1  
 
- 35 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Services 
Commitments  
C. Air  Transport  Services  Partial  Improved  Partial 
D. Space  Transport services  --- Same  --- 
E. Rail Transport  Services  --- Same  --- 
F. Road  Transport  Services  Partial  Similar  Partial  
G. Pipeline  Transport services  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Same  Partial  
I. Other  Transport  Services  Full Less --- 
12. Other services n.i.e.  --- Improved  Full 
Note:   Horizontal reservations and Mode 4 commitments/limitations not included.  
Definitions:  Definitions in accordance with those of Table 4.2.  
Source:   Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ISL/Rev.1) and Iceland's 
Schedules annexed to the Agreement.  
4.4.3   Liechtenstein  
4.27.   Similar to the situation with the other Parties, Liechtenstein 's commitments under the 
Agreement in comparison to GATS commitments is hindered due to comparabil ity issues. 
Nevertheless, there are some improvements in certain areas. Liechtenstein maintains four 
reservations on existing non -conforming measures for all sectors (transfer of registered shares), 
business services (professional services), other business  services (misc.), and financial services 
(insurance and banking). An additional 15 reservations are in place for future non -conforming 
measures.36 
4.28.   Certain improvements in liberalisation were achieved in certain areas, notably in transport, 
communication, and tourism and travel services . Other sectors such as business services and 
environmental services were left with similar commitments compared to the GATS (Table 4.4).  
4.4.3.1   Horizontal commitments  
4.29.   Certain restrictions under the GATS apply to establishment of commercial presence, i.e.  the 
requirement of prior residence and government -recognised professional qualifications. Also rights of 
subsidiaries of third -country companies that have been formed under the law of a n EEA member 
state are not e xtended to branches or agencies. These are maintained under the agreement.  
4.4.3.2   Sector -specific commitments  
4.4.3.2.1   Communication services  
4.30.   Liechtenstein maintains a reservation on postal services under the Agreement and no 
commitments on it under the GATS, thus it rem ains unchanged. Improvement was seen for courier 
services under the Agreement compared to the GATS, as well as for other communication services. 
Certain enhanced, value -added telecommunication services are provided for under the GATS but the 
Agreement prov ides more liberalization.  
4.4.3.2.2   Distribution services  
4.31.   Commitments under GATS remain relatively robust except for the exceptions for 
pharmaceuticals, explosives, weapons, ammunition, and precious metals for the first three sub -
categories of distribution services.  The reservation under the Agreement is similar, although in some 
 
36 All sectors, business services (legal services); business services (health and social services); business 
services (research and development services); business services (other business services); distribution 
services; postal  services; educational services; financial services; recreational, cultural and sporting services; 
transport services and auxiliary transport services; water; energy related activities; other services; and new 
services.  WT/REG459/1  
 
- 36 - 
 
  respects expands the exceptions under the GATS, i.e. it also excludes trade in livestock, precious 
stones and goods derived from precious metals/stones, and retailing through mobile sales un its.  
4.4.3.2.3   Construction services  
4.32.   Liechtenstein has not made any commitments for construction services under the GATS and 
there are no reservations in the Agreement, thus there are new liberalization opportunities in the 
Agreement with the coverage of constructi on services.  
4.4.3.2.4   Tourism and travel related services  
4.33.   Under the GATS, most sub -categories of tourism and travel related services are partially 
covered, whereas under the Agreement, there remain no reservations, thus most of tourism and 
travel is further libera lised.  
Table 4.4 Liechtenstein: Comparison between the GATS and Agreement specific 
commitments (modes 1 -3) 
Sectors / Sub -sectors  GATS  FTA 
Compared to 
GATS  Services Commitments  
1. Business services     
A. Professional  Services  Partial  Similar  Partial  
B. Computer  and Related  Services  Partial  Similar  Partial  
C. Research  and Development  Services  Partial  Similar  Partial  
D. Real  Estate  Services  --- Same  --- 
E. Rental/Leasing  Services  without  Operators  Partial  Similar  Partial  
F. Other  Business  Services  Partial  Similar  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  --- Improved  Full 
C. Telecommunication  services  Partial  Similar  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Improved  Full 
3. Construction and related engineering services  
All sub -sectors A -E --- New Full 
4. Distribution services     
A. Commission agents' services  Partial  Same  Partial  
B. Wholesale trade services  Partial  Similar  Partial  
C. Retailing services  Partial  Similar  Partial  
D. Franchising  Full Same  Full 
E. Other  --- Improved  Full 
5. Education services     
All sub -sectors A -D Partial  Same  Partial  
E. Other education services  --- Improved  Full 
6. Environmental services     
A. Sewage services  Partial  Similar  Partial  
B. Refuse disposal services  Partial  Similar  Partial  
C. Sanitation and similar services  Partial  Similar  Partial  
D. Other  Partial  Similar  Partial  
7. Financial services    
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  
C. Other  --- Improved  Partial  
8. Health related and social services     
All sub -sectors A -D --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Full 
B. Travel  agencies  and tour operators  services  Full Same  Full 
C. Tourist  guides  services  Partial  Improved  Full WT/REG459/1  
 
- 37 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared to 
GATS  Services Commitments  
D. Other  --- Improved  Full 
10. Recreational and cultural and sporting services  
A. Entertainment  services  --- Improved  Full 
B. News agency services  Full Same  Full 
C. Libraries, archives, museums and other cultural 
services  --- New Partial  
D. Sporting and other recreational services  Partial  Same  Partial  
E. Other  --- Improved  Full 
11. Transport services     
A. Maritime Transport Services  --- Improved Partial  
B. Internal Waterways Transport services  --- Improved  Partial  
C. Air  Transport  Services  --- Improved  Partial 
D. Space  Transport services  --- Same  --- 
E. Rail  Transport  Services  --- Same  --- 
F. Road Transport  Services  Partial  Similar  Partial  
G. Pipeline  Transport services  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Similar  Partial  
I. Other  Transport  Services  --- Improved  Partial  
12. Other services n.i.e.  --- Same  --- 
Note:  Horizontal reservations and Mode 4 commitments/limitations not included.  
 Definitions in accordance with those of Table 4.2.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/LIE) and Liechtenstein's 
Schedules annexed t o the Agreement.  
 
4.4.4   Norway  
4.34.   Compared to the other EFTA partners, Norway maintains the largest number of non -
conforming reservations in the services sector under the Agreement. There are 14 sets of 
reservations for existing measures and 34 for future measures.37 Many of these are in the in the 
business services and transport sectors. Norway 's commitments provide some improvement in 
access but generally maintain commitments similar to the GATS. Improvements were seen in the 
education and distribution se ctors. These are maintained under the agreement.  
4.4.4.1   Horizontal commitments  
4.35.   Norway 's GATS horizontal commitments include certain restrictions on real property for 
foreigners and foreign controlled companies. Leases of real property for a period exceeding 10 y ears 
are subject to concessions. Also, rights of subsidiaries of third -country companies that have been 
formed under the law of a n EEA member state are not extended to branches or agencies. These are 
not maintained under the agreement.  
 
37 Existing measures: all sectors; au diting services; accounting and book -keeping services; technical 
testing and analysis services; debt collection agency; real estate services; labour recruitment and supply 
services, excluding executive search services; rental/leasing services relating to s hips and aircrafts without 
operators; mining, excluding petroleum; trade and sales of electricity; ground handling services; car -hiring and 
leasing; maritime transport; and custom clearance.  
Future measures: all sectors (8 various reservations); legal serv ices; auditing services; fisheries and 
aquaculture; placement and supply of personnel, excluding executive search services; postal services; 
gambling and betting; distribution and trade in war materials, arms, ammunition and explosives; medicinal 
products and medical devices, alcohol and tobacco products; production, transmission, and distribution of 
electricity, distribution and supply of natural gas and supply of district heating and cooling; exploration, 
production and upstream pipeline transportation of  petroleum; education services; environment; financial 
services; health related and social services; recreational and sporting services; maritime transport services 
(domestic); maritime transport services (international); air transport services; airport op eration services; rail 
transport services; road transport services and related services, including hovercrafts; water; funeral, 
cremation and undertaking services; all sectors; investigation and security services; and condemnation of 
maritime vessels.  WT/REG459/1  
 
- 38 - 
 
  4.4.4.2   Sector -specific com mitments  
4.4.4.2.1   Education services  
4.36.   Under the GATS, educational services are partially covered, in particular with respect to 
primary and secondary education. The Agreement has a somewhat broader reservation, including 
also kindergartens, student welfare services,  student accommodation, and auxiliary student 
services, thus slightly more restrictions compared to GATS . 
4.4.4.2.2   Construction and tourism and travel related services  
4.37.   Both construction and tourism and travel related services are fully liberalised under the GATS 
and under the Agreement.  
4.4.4.2.3   Recreational and cultural and sporting services  
4.38.   Norway has GATS commitments on only news agency services. Thus, other recreation and 
cultural sub -categories A, C, D, and E have no liberalisation commitments. Under the Agreement, 
Norway maintains only a reservation for sports clubs, sport associations and other organised 
recreational services. Thus, there is more liberalisation of this sector under the Agreement.  
4.4.4.2.4   Transport services  
4.39.   In the transport services sub -sector, Norway maintains  partial coverage of certain sub -sectors 
of transport services, e.g. maritime, air, rail, road and auxiliary services to modes of transport, while 
others have no commitments, e.g. internal waterways, space, and pipeline transport services. 
Although Norway maintains certain reservations on transport services under the Agreement, i.e. 
maritime transport (international and domestic), air, rail, and road transport services, the 
Agreement still improves liberalisation commitments of the sector. This in particula r concerns 
internal waterways, services auxiliary to all modes of transport, and other transport services.  
Table 4.5 Norway: Comparison between the GATS and Agreement specific commitments 
(modes 1 -3) 
Sectors / Sub -sectors  GATS  FTA 
Compared to 
GATS  Services Commitments  
1. Business services     
A. Professional  Services  Partial  Improved  Partial  
B. Computer  and Related  Services  Full Same  Full 
C. Research  and Development  Services  Partial  Same  Partial  
D. Real Estate  Services  Partial  Distinct  Partial  
E. Rental/Leasing  Services  without  Operators  Partial  Improved  Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  Partial Same  Partial  
C. Telecommunication  services  Partial  Similar  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Improved  Full 
3. Construction and related engineering services  
All sub -sectors A -E Full Same  Full 
4. Distribution services     
A. Commission agents' services  --- New Partial  
B. Wholesale trade services  Partial  Similar  Partial  
C. Retailing services  Partial  Similar  Partial  
D. Franchising  Full Same  Full 
E. Other  --- Improved  Full 
5. Education services     
A. Primary education services  Partial  Less --- 
B. Secondary education services  Partial  Less --- WT/REG459/1  
 
- 39 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared to 
GATS  Services Commitments  
C. Higher education services  Partial  Improved  Full 
D. Adult education  Partial  Improved  Full 
E. Other education services  Partial  Improved  Full 
6. Environmental services     
All sub -sectors A -D Partial  Similar  Partial  
7. Financial services    
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  
C. Other  --- Improved  Partial  
8. Health related and social services     
All sub -sectors A -D --- Same  --- 
9. Tourism and travel related services     
All sub -sectors A -D Full Same  Full 
10. Recreational and cultural and sporting services  
Sub-sectors A, C, D, E  --- Same  Partial  
B. News agency services  Full Same  Full 
11. Transport services     
A. Maritime Transport Services  Partial  Similar  Partial  
B. Internal Waterways Transport services  --- Improved  Partial  
C. Air  Transport  Services  Partial  Similar  Partial 
D. Space  Transport services  --- Same  --- 
E. Rail  Transport  Services  Partial  Similar  Partial  
F. Road  Transport  Services  Partial  Similar  Partial  
G. Pipeline  Transport services  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Improved  Partial  
I. Other  Transport  Services  --- Improved  Partial  
12. Other services n.i.e.  ---   
Note:  Horizontal reservations and Mode 4 commitments/limitations not included.  
 Distinct: Comparing the level of liberalization is difficult given divergent liberalization on different 
modes of supply.  
 Other definitions in accordance with those of Table 4.2.  
Source:  Draft Consolidated GATS Sch edule of Specific Commitments (S/DCS/W/NOR) and Norway's 
Schedules annexed to the Agreement.  
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.40.   Sub-section 3.5.1 on domestic regulation applies to measures on licensing requirements and 
procedures, qualification req uirements and procedures, formalities, and technical standards that 
relate to cross -border trade in services, establishment or operation, or the supply of a service 
through the presence of a natural person (pursuant to provisions noted above in Section 4.4 .4). 
However, it excludes regulatory or implementing technical standards for financial services.  
4.41.   The sub -section contains provisions on submission of applications, application timeframes, 
electronic applications, processing of applications, fees, assessmen t of qualifications, publication of 
information, and technical standards. When authorisations are required by a Party to pursue 
activities certain parameters are to be followed to preclude arbitrary treatment. The criteria are to 
be objective, transparent,  clear, impartial, made public in advance (to the extent possible), and 
easily accessible. The Parties are to ensure that the competent authorities process applications and 
administer decisions objectively and independent of undue influence.  The procedures  should not 
prevent fulfilment of the requirements and the measures should not discriminate between men and 
women.  
4.42.   All Parties to the Agreement are participants in the "Joint Initiative on Services Domestic 
Regulation" and as such will implement the 2021 Reference Paper on Services Domestic Regulation.  WT/REG459/1  
 
- 40 - 
 
  4.5.2   Recognition  
4.43.   Chapter 12 of the Agreement covers recognition of professional qualifications between the 
Parties where a professional qualification is obtained in one of the Parties and where the profession 
is regulated in both home and host jurisdictions or in just the host jurisdiction. The system of 
recognition provided for in the chapter  is subject to  the internal requirements  to implement them  
being completed, thus a period of 24 months after the Agreement 's entry into force is provided for 
in Article 12.4 for the implementation of the recognition provisions. Article 12.13 provides that the 
Parties may establish Mutual Recognition Arrangements (MRAs) to facilitate recognition of 
professional qualifications.  
4.44.   The recognition conditions provide for the relevant authority in a party to recognise the 
professional qualifications of an applicant when they possess comparable professional qualifications  
for the same profession in their home jurisdiction. Refusal to recognise is restricted to four specific 
conditions as outlined in Article 12.5. Under certain conditions an aptitude test or an adaptation 
period may be required to gain recognition. Other re quirements on recognition include procedural 
aspects for applications, e.g. that a decision should be made no later than four months after a 
complete application was submitted; that fees charged should be reasonable, transparent, and 
payable by electronic means; the provision of information and qualifications for professional 
licensing; adoption of appeals procedures; and that the knowledge of languages may be a 
requirement.  
4.5.3   Subsidies  
4.45.   Article 9.3 defines a subsidy as a measure related to trade which fulfil s the conditions set out 
in Article 1.1 of the SCM Agreement, irrespective of whether the recipients of the subsidy deal in 
goods or services. The provisions of Chapter 9 of the agreement therefore apply to subsidies related 
to trade in services (see secti on 3.4.4) . 
4.46.   The general provisions on services and investment, Article 3.1, excludes its application to 
subsidies or grants provided by a Party, including government -supported loans, guarantees and 
insurances. However, there is an exception for Article 3.10  on performance requirements relating to 
investment.  
4.5.4   Safeguards  
4.47.   There is no overall safeguard provision for the services sector, but a competitive safeguard 
provision on major suppliers of telecommunications is provided for that sector (see  Article 3.6.3 ). 
There is also the possibility to maintain restrictive measures in services for BOP reasons (Article 
5.5). 
4.5.5   Other  
4.48.   Sub-section 3.5.2 contains provisions of general application. These include review procedures 
for administrative decisions whereby a prompt re view is mandated, and appropriate remedies given 
where justified; the opportunity of other parties to comment on proposed laws or regulations before 
adoption to the extent possible provided under the procedures of the legal system; and to cooperate 
on regu latory issues.  
4.6  Sector specific provisions on trade in services  
4.6.1    Financial services  
4.49.   The supply of financial services, defined as any service of a financial nature offered by a 
financial service supplier of a Party, i.e. insurance, banking, and other financi al services, are subject 
to specific provisions in Sub -Section 3.5.3 of the Agreement.38 It also has specific rules for new 
financial services which are defined as "…a financial service not supplied in the Party that is supplied 
 
38 Article 3.45 provides details and definitions of financial services.  WT/REG459/1  
 
- 41 - 
 
  in another Party, and inclu des any new form of delivery of a financial service or the sale of a financial 
product that is not sold in the Party".  
4.50.   Rules for financial services include providing unrestrictive flow or transfer of financial 
information and data for financial services suppliers among the Parties . In addition,  and under terms 
and conditions that accord national treatment, Parties commit to  providing access to official funding 
and refinancing facilities and payment and clearing systems operated by public entities for 
establ ished financial service suppliers . Provisions on prudential measures allow a party to recognise 
prudential measures of a non -Party and nothing in the Agreement can prevent a Party from adopting 
or maintaining prudential measures. Also, to the extent possib le, Parties  shall make best endeavours 
to implement and apply  internationally agreed standards, e.g. the Basel Committee 's "Core Principles 
for Effective Banking Supervision ". 
4.51.   The Agreement also protects a Party  in adopting or maintaining measures for pru dential 
reasons. Parties are also not required  to disclose confidential information such as information relating 
to the affairs and accounts of individual customers . The Agreement also prevents Parties from 
requiring established financial service suppliers  to appoint senior managers and board members of 
any particular nationality, subject to each Party’s reservations.    
4.6.2    Telecommunications services  
4.52.   Sub-section 3.5.4 provides specific commitments for the telecommunications sector with the 
aim to provide access and promote a competitive telecommunications market among the Parties. It 
provides for non -discriminatory access and use of telecommunications networks and services for 
users. Obligations created in this respect include the right to purchase, lease and  attach terminal or 
other equipment to the network, to interconnect private leased or owned circuits, and to use 
operating protocols of choice in t heir operations. There are also requirements for each Party to have 
a functionally independent and legally distinct telecommunications regulatory authority. Article 3.63 
on the competitive safeguard for major suppliers puts in place rules to prevent antico mpetitive 
practices.39 
4.53.   With respect to international mobile roaming services (IMRS), the Agreement aims to facilitate 
surcharge -free international mobile roaming for end -users40. As such, it sets out maximum rates a 
supplier may charge for wholesale intern ational mobile roaming services in Annex XX. The Sub -
Committee on Services and Investment is required to review the rates in Annex XX every two years.  
4.54.   Other requirements provide for interconnection, access to major supplier 's essential facilities, 
number p ortability, and interconnection with major suppliers. Parties may put in place universal 
service obligations so long as they are transparent, non -discriminatory and neutral with respect to 
competition. Transparency measures include the provision of informa tion on the responsibilities of 
the telecommunication 's regulatory authority, measures adopted or maintained relating to public 
telecommunications networks or services, and information on bodies responsible for preparing, 
amending and adopting standards -related measures.  
4.6.3   International maritime transport services  
4.55.   Sub-section 3.5.5 applies to the supply of international maritime transport services between 
the Parties. Without prejudice to listed non -conforming measures, the agreement commits  Parties 
to implem ent obligations in accordance with  the principle of  unrestricted access to the international 
maritime markets and trades on a commercial and non -discriminatory basis. It requires treatment 
no less favourable than that accorded to its own ships or ships of a non -Party with respect to access 
to ports, use of port infrastructure, use of maritime auxiliary services, and customs facilities and the 
assignment of berths and facilities for loading and unloading, including related fees and charges. 
Other obligations  include providing treatment no less favourable than its own suppliers of maritime 
 
39 These include engaging in anticompetitive cross -subsidisation, using information obtained from 
competitors with anticompetitive results, and not making available to other services supplie rs on a timely basis 
technical information about essential facilities and commercially relevant information which are necessary for 
them to provide services.  
40 Art. 3.69 on IMRS does not apply to Liechtenstein.  WT/REG459/1  
 
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  services for certain port services;41 and permitting maritime suppliers of other Parties to re -position 
owned or leased empty containers, which are not being carried as carg o against payment, between 
ports of that other Party and to provide feeder services between their national ports.  
4.56.   There are also a few  prohibitions of trade restrictive measures   which shall not be introduced 
by Parties  for maritime transport services, i ncluding no cargo -sharing arrangements on dry and 
liquid bulk and liner trade, including the requirement to terminate any previous agreements; no 
requirements for international cargo to be transported exclusively by vessels registered in that Party 
or owne d or controlled by natural persons of that Party; no unilateral measures that could constitute 
a restriction on the free supply of international maritime transport services and if existing, should 
be removed; and no provisions that would prevent another Pa rties' suppliers from directly 
contracting with other transport service suppliers for door -to-door or multimodal transport 
operations.  
4.6.4   Legal services  
4.57.   Specific provisions on designated legal services by a lawyer between the Parties are provided 
for in sub -section 3.5.6. For the purposes of this sub-section , legal services are defined as in CPC 
861 but exclude legal representation before administrative agencies, the courts and other duly 
constituted official tribunals of a Party and legal advisory and legal d ocumentation and certification 
services that may only be supplied within a Party by a legal professional entrusted with public 
functions.  
4.58.   Under the obligations for legal services  in this sub -section , a Party shall allow the supply 
(cross -border trade and temporary movement of natural persons) of designated legal services under 
a home jurisdiction professional title and shall not impose disproportionally complex or burdensome 
administrative or regulat ory conditions. There shall be no requirements to register with the relevant 
competent authority or professional body or be a member of a professional body for the supply of 
such services via these modes. However, designated legal services provided through  other modes 
of supply may be subject to registration with a competent authority or professional body responsible 
for the regulation of legal services in the host jurisdiction but must accord treatment no less 
favourable than those supplying legal services  in the host jurisdiction and further, it should not 
amount to or be equivalent to any requirement to requalify. Subject to the investment liberalisation 
provisions, a legal person may establish a branch in the host jurisdiction to supply  designated  legal 
services , as allowed for in Article 3.76(1) . Article 3.77 contains provisions that existing non -
conforming measures on legal services shall not be impacted by the new measures in this sub -
section.  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transp arency  
5.1.  Article 1.7 requires the Parties to publish their laws, regulations, judicial decisions, 
administrative rulings of general application as well as their respective international agreements that 
may affect the operation of the Agreement. They shall al so establish or maintain judicial, quasi -
judicial or administrative tribunals or procedures for prompt review of final administrative actions 
on matters under the Agreement.  In addition,  there are transparency provisions under various 
Sections or Chapters of the Agreement. In the event of inconsistency with other transparency 
provisions in the Agreement, the latter will prevail to the extent of the inconsistency  (Article 1.7) . 
5.2  Current payments and capital movements  
5.2.  Chapter 5 of the Agreement allows for the unrestricted flow of capital and payments related to 
transactions on the current account (Article 5.2)  and the capital and financial account of the balance 
of payments (Article 5.3).  If a Party faces significant difficulties with its balance of payments or  
 
41 These include: pilotage, towing and tug assistance, provisioning, fuelling and watering, garbage 
collecting and ballast waste disposal, port captain’s services, navigation aids, emergency repair facilit ies, 
anchorage, berth, berthing and unberthing services and shore -based operational services essential to ship 
operations, including communications, water and electrical supplies.  WT/REG459/1  
 
- 43 - 
 
  encounters external financial issues or threats, it may impose restrictive measures concerning capital 
movements, payments, or transfers (Article 5.5).  
5.3.  For trade in goods, each Party can implement restrictive measures to protect its external 
financial pos ition or balance of payments. However, these measures must comply with the rules 
outlined in the GATT 1994 and the Understanding on the balance of payments provisions  of GATT 
1994. For trade in services, each Party may establish or maintain restrictive mea sures to safeguard 
its external financial position or balance of payments  in accordance with  Article XII  of the GATS.  
5.3  Exceptions  
5.4.  The Agreement integrates  general exception  rules from Article XX of  the GATT 1994 and 
Article  XIV of the GATS.  Security exceptions under Article 14.2 are similarly based on Article XXI of 
the GATT 1994.  
5.5.  Nothing in the Agreement affects the Parties rights and obligations under any tax convention. 
In cases where a conflict arises between the Agreement and a tax conv ention involving two or more 
Parties, the matter is to be referred to the relevant authorities specified in that tax convention 
(Article 14.3). Following a maximum of 12 months  (extendable by up to 6 months if agreed) , to 
determine the existence and scope of any inconsistency  the measure can be taken to dispute under 
the Agreement. The determination  by the tax convention authorities is binding on any panel 
established under th e Agreement.  
5.4  Accession and withdrawal  
5.6.  There are no provisions on accession to the Agreement.  
5.7.  A Party can withdraw from the Agreement by sending written notice to the Depositary 
(Article  17.3).42 The withdrawal takes effect 12 months after the notice is received unless the Parties 
agree differently. If the UK withdraws, the Agreement exp ires as soon as its withdrawal becomes 
effective.  
5.8.  The Agreement can be amended by the Parties if they agree in writing (Article 17.2). 
Amendments generally come into effect on the first day of the third month following notifications 
from at least one EEA E FTA State and the UK, of the completion of their internal processes , unless 
otherwise stated in the decision by the Joint Committee.  
5.5  Institutional framework  
5.9.  A Joint Committee is established, consisting of senior representatives from each Party 
(Article  15.1). Its primary role is to oversee and assess the implementation and functioning of the 
Agreement. It may consider amending the Agreement, set up (or merge and dissolve) sub -
committees and working groups to assist it and adopt interpretations of the Agree ment which shall 
be binding on the Parties.  It shall meet within one year of entry into force of the Agreement and 
normally  annually thereafter, and any Party can request a special meeting, which should be held 
within 30 days, unless otherwise agreed.  Sub-committees are established on trade in goods, 
technical barriers to trade, sanitary and phytosanitary measures, services an d investment , and trade 
and sustainable development.  
5.6  Dispute settlement  
5.10.   The purpose of Chapter 16 ( Dispute Settlement ) is to establish an effective and efficient 
mechanism for resolving disputes between the Parties regarding the interpretation and applicat ion 
of the Agreement (Article 16.1).  
 
42 The Government of Norway serves as the Depositary, responsible for handlin g notifications and 
ensuring the Agreement's proper administration (Article 17.6).  WT/REG459/1  
 
- 44 - 
 
  5.11.   The Parties to a dispute must begin consultations within 30 days (or 15 days for urgent 
matters) of the initial request (Article 16.4). Unless mutually agreed otherwise, consultations should 
conclude within 45 days (or 25 days for urgent matters).  
5.12.   The Party that sought consultations under Article 16.4 may request the establishment of a 
panel if the other Party does not respond to the request for consultations within 10 days of the 
request or enter into consultations with in 30 days of the request; the Parties to the dispute agree 
not to hold consultations; or they fail to resolve the dispute within 45 days (25 days for urgent 
cases) after the receipt of the request for consultations unless the Parties to the dispute decide  
otherwise.   
5.13.   The panel shall issue an interim report within 100 days (or 60 days for urgent cases) of its 
establishment  (Article 16.14) . The Parties can submit comments on the report within 15 days (or 10 
days for urgent cases). The final report shall be  issued to the Parties within 30 days (or 15 days for 
urgent cases) after the interim report  and shall be  made publicly available  no later than 10 days 
after the date of its issuance , subject to the  protection of confidential information.  The original panel 
may be asked to rule in case of disagreement between the Parties on the existence of measures 
taken to comply with the panel ruling or their consistency with the final report. The Panel shall notify 
its decision within 90 days from the date of referral (Ar ticle 16. 16). In cases where  the final report 
finds a measure inconsistent with the Agreement, temporary suspension of obligations or 
compensation can be applied until the measure is rectified or the dispute is otherwise resolved 
(Article 16.17).   
5.14.   Article 16.22 provides for a choice of forum in case a dispute arises on the same matter under 
both the Agreement and any other trade agreement to which the Parties are party including the 
WTO. Once the compl aining Party  initiates  dispute settlement procee dings under one forum it shall 
not initiate  dispute settlement proceedings  in another forum unless the forum selected first fails to 
make a finding for jurisdictional or procedural reasons.  
5.15.   An alternative mechanism for dispute resolution is in place for tr ade and sustainable 
development (see Section 5.11 below).  
5.7  Relationship with other agreements concluded by the parties  
5.16.   As mentioned above, the Agreement was negotiated to maintain the preferential trading 
relationship between the Parties when the UK was a m ember State of the European Union. In 
addition, the  Parties' RTAs in force, notified and non -notified, other than the Agreement are indicated 
in Table 5.1 .  
Table 5.1 Participation  of the Parties  in other RTAs  as of 19 March 2024  
RTA Name  Entry into 
forcea Coverageb GATT/WTO Notification  
Year WTO Provision  
UNITED KINGDOM  
United Kingdom – Australia  31-May-23 G & S  2023 GATT Art. XXIV & GATS Art. V  
United Kingdom – New Zealand  31-May-23 G & S  2023 GATT Art. XXIV & GATS Art. V  
United Kingdom – Mexico  01-Jun-21 G & S  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 G & S  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 G & S  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 G 2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 G 2021 GATT Art. XXIV  
European Union - United Kingdom  01-Jan-21 G & S  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 G 2020 GATT Art. XXIV 
United Kingdom - Canada  01-Jan-21 
01-Apr-21 G 
S 2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - CARIFORUM States  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central America  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Chile 01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Colombia, Ecuador 
and Peru  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 G 2020 GATT Art. XXIV  WT/REG459/1  
 
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  RTA Name  Entry into 
forcea Coverageb GATT/WTO Notification  
Year WTO Provision  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Egypt  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Faeroe Islands  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Kosovoc 01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - North Macedonia  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Pacific States  01-Jan-21 G 2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Samoa  01-Jan-21 G 2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Solomon Islands  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Republic of Korea  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of Moldova  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU and 
Mozambique  01-Jan-21 G 2021 GATT Art. XXIV  
United Kingdom – Singapore  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Tunisia  01-Jan-21 G 2020 GATT Art. XXIV 
United Kingdom - Türkiye  01-Jan-21 G 2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 G & S  2020 GATT Art. XXIV & GATS Art. V  
ICELAND, LIECHTENSTEIN and NORWAY - Collectively  
(along with Switzerland: the EFTA States)  
EFTA – Indonesia  01-Nov-21 G & S  2022 GATT Art. XXIV & GATS Art. V  
EFTA - Türkiye  01-Oct-21 G & S  2022 GATT Art. XXIV & GATS Art. V  
EFTA - Ecuador  01-Nov-20 G & S  2022 GATT Art. XXIV & GATS Art. V  
EFTA - Philippines  01-Jun-18 G & S  2018 GATT Art. XXIV & GATS Art. V  
EFTA - Georgia  01-Sep-17 G & S  2017 GATT Art. XXIV & GATS Art. V  
EFTA - Bosnia and Herzegovina  01-Jan-15 Goods  2015 GATT Art. XXIV  
EFTA - Central America  (Costa Rica 
and Panama)  19-Aug-14 G & S  2014 GATT Art. XXIV & GATS Art. V  
EFTA – Gulf Cooperation Council 
(GCC)  01-Jul-14 G & S  2022 GATT Art. XXIV & GATS Art. V  
EFTA - Hong Kong, China  01-Oct-12 G & S  2012 GATT Art. XXIV & GATS Art. V  
EFTA - Montenegro  01-Sep-12 G 2012 GATT Art. XXIV  
EFTA - Ukraine  01-Jun-12 G & S  2012 GATT Art. XXIV & GATS Art. V  
EFTA - Colombia  01-Jul-11 G & S  2011 GATT Art. XXIV & GATS Art. V  
EFTA - Peru 01-Jul-11 G 2011 GATT Art. XXIV  
EFTA - Albania  01-Nov-10 G 2011 GATT Art. XXIV  
EFTA - Serbia  01-Oct-10 G 2010 GATT Art. XXIV  
EFTA - Canada  01-Jul-09 G 2009 GATT Art. XXIV  
EFTA - SACU  01-May-08 G 2008 GATT Art. XXIV  
EFTA - Egypt  01-Aug-07 G 2007 GATT Art. XXIV  
EFTA - Lebanon  01-Jan-07 G 2006 GATT Art. XXIV  
EFTA - Republic of Korea  01-Sep-06 G & S  2006 GATT Art. XXIV & GATS Art. V  
EFTA - Tunisia  01-Jun-05 G 2005 GATT Art. XXIV  
EFTA - Chile 01-Dec-04 G & S  2004 GATT Art. XXIV & GATS Art. V  
EFTA - Singapore  01-Jan-03 G & S  2003 GATT Art. XXIV & GATS Art. V  
EFTA - Jordan  01-Sep-02 G 2002 GATT Art. XXIV  WT/REG459/1  
 
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  RTA Name  Entry into 
forcea Coverageb GATT/WTO Notification  
Year WTO Provision  
EFTA - North Macedonia  01-May-02 G 2000 GATT Art. XXIV  
EFTA - Mexico  01-Jul-01 G & S  2001 GATT Art. XXIV & GATS Art. V  
EFTA - Morocco  01-Dec-99 G 2000 GATT Art. XXIV  
EFTA - Palestine  01-Jul-99 G 1999 GATT Art. XXIV  
EFTA - Israel  01-Jan-93 G 1992 GATT Art. XXIV  
European Free Trade Association 
(EFTA)  03-May-60 
01-Jun-02 G 
S 1959 
2002 GATT Art. XXIV  
GATS Art. V  
• EFTA - Accession of Iceland  01-Mar-70 G 1970 GATT Art. XXIV  
ICELAND, LIECHTENSTEIN and NORWAY - Individually  
Iceland - China  01-Jul-14 G & S  2014 GATT Art. XXIV & GATS Art. V  
Iceland - Faroe Islands  01-Nov-06 G & S  2008 GATT Art. XXIV & GATS Art. V  
EU - Iceland  01-Apr-73 G 1972 GATT Art. XXIV  
Faroe Islands - Norway  01-Jul-93 G 1996 GATT Art. XXIV  
EU - Norway  01-Jul-73 G 1973 GATT Art. XXIV  
EU - Switzerland - Liechtenstein  01-Jan-73 G 1972 GATT Art. XXIV  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 G 2020 GATT Art. XXIV  
European Economic Area (EEA)  01-Jan-94 S 1996 GATS Art. V  
a Dates of the first entry into force/provisional application for at least one of the Parties.  
b G stands for trade in goods and S for trade in services.  
c Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat . Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
5.8  Government procurement  
5.17.   The provisions of the WTO Revised Agreement on Government Procurement (GPA) (2012) are 
integrated into th e Agreement in Chapter 6 and Annex XXI, mutatis mutandis . The Notes in 
Annexes  1 to 7 of the UK's Appendix I to the GPA apply unless otherwise stated in th e Agreement 
(Article  6.1). All Parties are party to the GPA.  
5.18.   All procurement notices, including intentions, summaries, plans, and contract aw ards, must 
be accessible electronically, free of charge, through a single online access point (Article 6.4). The 
notices must be publish ed as per specific guidelines (Appendix 3 to Annex XXI).  
5.19.   When a procuring entity employs a selective tendering process, it must invite enough 
suppliers to ensure genuine competition without compromising operational efficiency (Article 6.8).  
Equally, when a Party offers preferential treatment to small and medium -sized enterprises (SMEs), 
it must do so transparently and witho ut discrimination against suppliers from other Parties 
(Article  6.10).  
5.20.   Under Appendix 2 to Annex XXI the Parties add additional entities to those included in its GPA 
commitments. Th ese include  publicly -owned entities related to the supply of gas or heat to  networks 
and privately -owned entities operating with special or exclusive rights granted by the competent 
authority  in the respective Parties . The specified procurement thresholds are set at or above 
400,000  Special Drawing Rights (SDR s) for the procureme nt of goods and services and 5  million  
SDRs for the procurement of construction services (CPC 51)  as in the Parties' GPA commitments .  
5.21.   Under Appendix 2 to Annex XXI the Parties add additional services to those included in its 
GPA commitments.  Of these,  national treatment  is provided  for the procurement of the following  
additional service : hotel and other lodging, food and beverage serving, postal and courier, legal, 
investigation and security, government administrative services  and education and r ecreational, 
cultural and sporting services , provided that their value equals or exceeds  the GBP 663,540 -GBP 
884,720 range  in the UK and  the EUR 750,000 - EUR 1  million  range in Iceland, Liechtenstein and WT/REG459/1  
 
- 47 - 
 
  Norway depending on the  award ing procur ing entities .43 Thresholds for w orks concessions are 
unchanged at 5 million SDRs or above.  
5.22.   In cases where  a price received by the procuring entity is significantly lower than others, the 
procuring entity can enquire if the price takes into account the granting of subsidies (Article 6.9) . 
Article 6.15 provides an MFN clause where any future benefits provided by a Party to a non -party 
shall be extended through negotiations upon request to the other Party on a reciprocal ba sis.  
5.9  Intellectual property rights  
5.23.   Under Chapter 7 the Agreement includes provisions on copyright and related rights, 
trademarks, registered designs, geographical indications (GIs) and traditional terms, patents and 
protection of undisclosed information. The Chapter complement s the Parties' rights and obligations 
under the TRIPS Agreement and other treaties on intellectual property to which they are party  and 
does not preclude the Parties from providing more extensive protection.  
5.24.   Sections of the Agreement r elated to geographical indications, patents, and enforcement are 
not immediately applicable to Liechtenstein, as they fall under the provisions of the Additional 
Agreement of 11 February 2019 between the United Kingdom of Great Britain and Northern Ireland , 
the Swiss Confederation and the Principality of Liechtenstein extending certain provisions of the Free 
Trade Agreement between the UK and the Swiss Confe deration to Liechtenstein.  
5.25.   For authors, copyright protection is increased to the life of the author p lus 70 years after 
death (compared to  the life of the author plus  50 years in the TRIPS Agreement) .  Copyright 
protection for performers for their performances fixed in phonograms and for producers of 
phonograms  is also 70 years from the date of fixation  if the performance is lawfully published or 
communicated to the public  (Article 7.12).  A trademark classification system consistent with the 
Nice Agreement  is to be  maintained by the Parties  (Article 7.18).  Trademarks may be liable to 
revocation in certai n situations, including if not put to genuine use in the Party within a continuous 
period of five years or within five years from registration (Article 7.24). The Parties shall also provide 
for the protection of registered designs, with limited exceptions,  for a period of 25 years from the 
date when the application was filed (Article 7.28). The registration of t rade marks corresponding to 
protected geographical indications (GIs) will be refused  or invalidated  if applied for after the date of  
application for  protection of the GI. (Article 7.39).  
5.26.   The Agreement  covers the recognition and protection of geographical indications for 
agricultural products and foodstuffs  originating in Iceland and the UK , of wines  in the territories of 
the Parties , and of tradition al terms originating in the UK (Article 7.32).44 Annex es XXII -XXIV list 
the Parties protected GIs (Article 7.34).  New GIs may be added  to the Annexes  upon completion of 
an examination and  objection procedure (Article 7.40).45 Notwithstanding this , Iceland and the UK 
shall conduct an examination and objection procedure for the GIs listed in the Annex of the other 
and notify the Sub -Committee on Trade in Goods of the outcome  (Article 7.41).  
5.27.   The Parties recognize the importance of the Doha Declaration on TRIPS Agreement and Public 
Health and shall ensure consistency with the Declaration. (Article 7.44).  They shall also implement 
Article 31bis of the TRIPS Agreement a nd the Annex and Appendix t o the Annex of the TRIPS 
Agreement.  
5.28.   The Agreement  acknowledges potential delays in granting marketing authorizations for 
patented medicinal and plant protection products and the Parties agree to provide additional 
protection to compensate the patent holder for the reduction of effective patent protection caused 
by this delay.  (Article 7.45). Appropriate civil judicial procedures and remedies for trade secret  
 
43 Procurement of services related to human health services (CPC 931), administrative healthcare services 
(CPC 91122), and supply services of nursing personnel and supply ser vices of medical personnel (CPC 87206 
and CPC 87209) are not cover ed in the UK. In Iceland and Norway l egal services are excluded in specific contexts, 
and not covered in Liechtenstein. Administrative services by the Government are not covered in Liechtens tein. 
44 This does not apply to the recognition and protection by Norway of geographical indications for 
agricultural products and foodstuffs which originate in the territory of the UK. 
45 To Parts A, B and D of Annex XXIV (Geographical Indications and Traditional Terms of the United 
Kingdom,) Annex XXIII (Geographical Indications of Norway) and Part A of Annex XXII (Geographical Indications 
of Iceland)  WT/REG459/1  
 
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  holders  will be provided  to prevent, and obtain redress for, the acquisition, use or disclosure of a 
trade secret whenever carried out in a  manner contrary to honest commercial practices.  
(Article  7.46).  Border procedures shall be adopted or maintained to  enabl e a right holder to submit 
applications to the competent authorities to suspend release of or detain goods suspected of 
infringing IPR s, including for multiple shipments. The customs authorities may also act ex officio  to 
suspend the release of goods and allow for their destruction without need for prior formal 
administrative determination of the infringements , where the persons concerne d do not oppose the 
destruction (Section 7.3.4).  
5.10  Competition  
5.29.   The Parties agree to take appropriate measures to proscribe anticompetitive business conduct 
(Article 8.2 ). They  must be applicable to  the Parties' publicly owned  or controlled enterprises 
(Artic le 8.3). The Parties may provide for certain exemptions from the application of their 
competition laws provided they are transparent and based on public policy or interest grounds. 
Information on such exemptions is to be provided to the other Parties.  
5.30.   The Parties'  competent authorities shall ende avour to coordinate and cooperate in enforcing 
their respective competition laws to achieve the Agreement's objectives (Article 8.4). They will also 
work to reduce any obstacles or restrictions that might hinder  effective  cooperation between the m. 
5.31.   Disputes related to competition  are not subject to the dispute settlement mechanism in 
Chapter 16 (Article 8.5).  
5.11  Environment  
5.32.   The Agreement promot es sustainable development, which includes economic and social 
development, and enviro nmental protection (Article 13.1). It emphasizes  the value of cooperation 
on environmental issues related to trade and investment within a global approach to sustainable 
development.  While maintaining the right to set their own policies and priorities on s ustainable 
development (Article 13.3), t he Parties pledge not to encourage trade or investment by reducing the 
level of environmental protection provided by their respective laws and standards (Article 13.4).  
They also encourage public debate and participa tion of non -State actors for the development of their 
laws and policies relating to Chapter 13 including by making information available to the public 
electronically (Article 13.6).  
5.33.   When developing and implementing measures that impact trade or investment and relate to 
the environment or labour  conditions, the Parties consider scientific, technical, and other relevant 
information (Article 13.7). They recognize the importance of taking action to prevent environmental 
harm when there  is a threat, even if comp lete scientific certainty is lacking.  
5.34.   The Parties will enhance cooperation on environment in various for a like the WTO  and OECD 
(Article 13.8) , to promote trade and investment favouring sustainable development (Article 13.10) 
and responsible business conduct (Article 13.11) . They reaffirm their commitment to effectively 
implement in national laws, policies and practices, the multilateral environmental agreements 
(MEAs) to which they are party and agree to consult and cooperate on environmental  issues of 
mutual interest relating to MEAs  (Article 13.20). They also affirm their international commitments 
on climate change (Article 13.22)  and agree to cooperate in areas  of mutual interest concerning air 
quality (Article 13.23) and ozone depleting su bstances (Article 13.24). Cooperation is also foreseen 
on issues relating to biological diversity (Article 13.25), conservation of marine ecosystems and 
species  (Article 13.26), sustainable forest management and associated trade (Article 13.27), trade 
and sustainable management of fisheries and aquaculture (Article 13.28), trade in waste and 
chemicals (Article 13.29) and sustainable agriculture and food systems (Article 13.30).46  
5.35.   The Sub -Committee on Trade and Sustainable Development is established to over see 
implementation of Chapter 13 and shall meet within one year of entry into force of the Agreement 
 
46 Articles 13.25 and 13.27 shall apply to Liechtenstein to the extent of its competenc es under the 
Customs Union with Switzerland.  WT/REG459/1  
 
- 49 - 
 
  (Article 13.31).  Each Party will designate contact points responsible for communication regarding 
Sub-Committee meetings and cooperative activities (Articl e 13.32).   
5.36.   The Parties may also request consultations through the contact points and consultations will 
be held in the Committee. The Parties involved in the dispute  will enter into consultations  within 
30 days of a request and aim to conclude them within 60 days, unless otherwise agreed (Article 
13.33).  If consultations do not result in a resolution of the dispute, a Panel of Experts established 
under Article 13.34, may be convened and shall submit an interim report within 45 days of being 
convened. Follow ing consideration of any written comments received from the Parties, it shall 
present a final report to the Parties within 60 days after the issuance of the interim report, and make 
it public within 30 days of its delivery.  If the final report determines t hat the Party complained 
against has not complied with its obligations under the Chapter, the Parties concerned shall discuss 
appropriate measures or decide on a mutually satisfactory action plan to implement the report. Other 
than this process the Parties  do not have recourse to the dispute settlement mechanism under the 
Agreement.  
5.12  Labour  
5.37.   Under Section 13.2 e ach Party reaffirms its commitment to maintaining labour laws and 
practices that embody and provide protection for the fundamental principles and rights at work. 
They commit to implement ILO Conventions that they have ratified (Article 13.13). The Parties note 
that violations of fundamental labour principles and rights should not be exploited as a competitive 
advantage, and labour standards should not be misused for protectionist trade purposes.  
5.38.   The Parties may collaborate on issues related to labour  that a re of mutual interest 
(Article  13.8). This cooperation includes promoting and effectively applying fundamental labour  
principles and rights outlined in Article 13.13. They support the goals of eliminating discrimination 
in employment and occupation (Articl e 13.14) and maintain a system of enforcement that is in 
accordance with their international obligations (Article 13.15).  
5.13  Electronic commerce  
5.39.   Chapter 4 of the Agreement  covers  rules and principles governing digital trade, e -commerce, 
electronic contracts, data flows, and emerging technology . It does not apply to audio -visual and 
gambling services; Government procurement (except electronic contracts, electronic authentication 
and electronic trust services); and except for open Government data, information he ld or processed 
by a Party or measures of the Party related to that information (Article 4.3) . 
5.40.   Customs duties  will not be imposed  on electronic transmissions, including electronically 
transmitted content ; Liechtenstein is not covered by this provision whic h concerns trade in goods  
(Article 4.4).  The imposition of internal taxes, fees or charges is not precluded.  
5.41.   The Parties shall not deny the use of electronic contracts and electronic signatures in legal 
proceedings  and their enforceability  (Article 4.5).  They shall also not prohibit the use of interoperable 
electronic trust services and electronic authentication  to comply with legal requirements  
(Article  4.6). Mutual recognition of these services issued by recognized providers  shall be 
encouraged . 
5.42.   Cooperation on the use of paperless trading by competent authorities and other relevant 
bodies is encouraged (Article 4.7); this provision does not apply to Liechtenstein.  
5.43.   Consumer and personal data protection provisions include laws and regulations to pro scribe 
unfair, misleading, fraudulent and deceptive commercial practices  (Article 4.8) ; measures on 
unsolicited commercial electronic messages and recourse against suppliers that do not comply with 
these measures (Article 4.9); ensuring the protection of p ersonal data and privacy including for cross 
border data transfers subject to domestic laws (Article 4.12); and adopting or maintaining 
appropriate measures to ensure open internet access for end users (Article 4.13).   
5.44.   The Parties agree not to require the transfer of, or access to , the source code of software 
owned by another Party's entity, except for specific circumstances like investigations, inspections, 
or legal proceedings, subject to safeguards against unauthorized disclosure (Article 4.10).  Cross-WT/REG459/1  
 
- 50 - 
 
  border data flows  are not to be restricted including by requiring data localisation, prohibiting storage 
or processing of data in another Party or making cross border transfer of data contingent upon use 
of computing facilities or network elements in the Par ties or localisation in the Parties. The 
commitment is to be reviewed  within three years of the Agreement's entry into force (Article 4.11).  
5.45.   A strategic dialogue is established on emerging technology, which will convene as decided by 
the Parties (Article 4 .17). 
5.14  Small and medium -sized enterprises  
5.46.   Chapter 10 recognizes the importance of enhancing the ability of small and medium sized 
enterprises (SMEs) to take advantage of the Agreement. The Parties shall make information on the 
Agreement publicly and freely available and  designate an SME contact point when the Agreement 
enters into force. The contact points may raise any matter arising from their activities to the Joint 
Committee  (Article 10.3).  The Parties indicate that contact points have been established.  
5.47.   The rules and provisions concerning SMEs are excluded from the dispute settlement 
mechanism  in Chapter 16 of the Agreement (Article 10.4 ). 
5.48.   In addition , Chapter 6 on Government procurement  encourages participation by SMEs in 
procurement by ensuring information on procurement is provided in a single electronic portal; 
endeavour to make all tender documentation available free of charge; conduct procurement 
electronically; and consider the siz e, design and structure of the procurement. If any Party has 
measures that provide preferential treatment for SMEs, it shall ensure that the measure and criteria 
for eligibility are transparent and non -discriminatory for suppliers from other Parties ( Article 6.10 ). 
The UK indicates that it does not currently have such preferential measures in place.  There are also 
SME provisions on trade facilitation.   
5.15  Other provisions  
5.15.1   Women's economic empowerment  
5.49.   Under Section 13.3 the Parties acknowledge the importance of incorporating a gender 
perspective in the promotion of inclusive economic development. They recognize that women's 
participation in international trade can contribute to advancing their economic empowerment and 
economic independence and acknowledges the importance of enhancing opportunities for women, 
including in their roles as workers, business owners and entrepreneurs  (Article 13.16). They affirm 
their commitment to effectively implement in the ir laws international agreements relating to 
inclusive economic development, gender equality and women's economic empowerment to which 
they are party. They also recognize their commitments under the Joint Declaration on Trade and 
Women's Economic Empowerme nt at the WTO Ministerial Conference in Buenos Aires (Article 13. 17) 
and may carry out cooperative activities to support the objectives in Article 13.16 (Article 13. 18). 
The provisions on gender in the Chapter are not subject to dispute settlement (Article  13.19) . 
5.15.2   Good regulatory practices and regulatory cooperation  
5.50.   Provisions on good regulatory practices include providing public access to a description of 
processes by which regulatory measures are prepared, evaluated and reviewed (Article 11.5); 
holding pu blic consultations before adopting new regulations (Article 11.6); and retrospective 
evaluation of regulatory measures in force as appropriate (Article 11.8). Regulatory authorities may 
also exchange measures on good regulatory practices (Article 11.9). Th e Parties may also propose 
and conduct regulatory cooperation activities (Article 11.10).  WT/REG459/1  
 
- 51 - 
 
  ANNEX 1 : INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
1. The following tables present tariffs liberalized under the Agreement  by all, agricultural and 
industrial products . A comparison is made with the  average  applied  MFN tariffs.  
 
UNITED KINGDOM  
 
2. Table A1.1 shows tariff liberalization by the UK applied to imports from Iceland and Norway . 
In 2021, the UK's average applied MFN tariff was 3.8% overall, 2.5% for industrial products and 
significantly higher at 8.9% for agricultural products. Around 47% of the tariff was duty free on an 
MFN basis (57.1% for industrial products and 18.8% for agricultural products). In 2021 under the 
Agreement its average applied tariff for imports from Iceland was 0.3% overall, and zero and 1.4% 
for industrial and agricult ural products, respectively. This gave Icelandic exporters a relative margin 
of preference of 92% overall and 100% and 84% respectively for industrial and agricultural products. 
Around 90.9% of the tariff was liberalized for imports from Iceland, of which 99.9% for industrial 
products and lower at 65.8% for agricultural products. For imports from Norway, the overall average 
tariff fell to 1%, and zero and 4.9% for industrial and agricultural products , respectively. This gave 
exporters from Norway a relative margin of preference of 73.6% overall and respectively 100% and 
44.9% for industrial and agricultural products. The overall share of duty-free lines rose to 82.7%, 
and 99.6% and 35.6% respectively for industrial a nd agricultural products.  
Table A1. 1 United Kingdom: Indicators of MFN tariff rates and preferential rates for 
bilateral imports  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of duty -
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of duty -
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Iceland  2021 0.3 6.0 90.9 1.4 6.0 65.8 0.0 0.0 99.9 
Norway  2021 1.0 9.5 82.7 4.9 9.6 35.6 0.0 6.0 99.6 
2022 1.0 9.5 82.7 4.8 9.5 35.6 0.0 6.0 99.6 
2023 1.0 9.5 82.7 4.8 9.6 35.8 0.0 6.0 99.6 
2024 1.0 9.5 82.7 4.8 9.5 35.8 0.0 6.0 99.6 
2025 1.0 9.6 82.8 4.8 9.6 36.2 0.0 6.0 99.6 
Note:  The calculation of averages excludes the specific rates, and the ad valorem  parts of alternate rates 
are included.  
Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities.  
3. Table A1.2 shows additional market access in the UK under the Agreement for Iceland 's top 
25 global expo rts which accounted for 78.4% of its total exports in 2018 -20. Aluminium (not alloyed, 
unwrought) contributed a significant proportion of global exports to the UK at 26.7%. The 25 top 
global exports corresponded to 130 lines in the UK's tariff at the six -digit level (using the HS 2017). 
Out of these 130 lines, 20  lines already benefited from MFN duty free access, and 55 lines were 
dutiable. Under the Agreement , 38 lines became duty  free and  17 lines remain dutiable. The lines 
remaining dutiable concern fish  products with applied MFN tariffs in 2021 ranging from 2% to 12%.  WT/REG459/1  
 
- 52 - 
 
  Table A1. 2 United Kingdom: Market access opportunities under the Agreement for 
Iceland, top 25 exports to the world (2018 -2020)  
HS number  Product description  
(%) global exports  MFN rate 
2021  
2021  
Remaining Dutiable  MFN Avg. Tariff (%)  
MFN Duty -free lines  
MFN Dutiable lines  
760110  Aluminium, not alloyed, unwrought  26.7 2.0  1 1  
030444  Fresh or chilled fillets of fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, 
Merlucciidae, Moridae and Muraenolepididae  7.7 18.0  3 2 1 
030471  Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus 
macrocephalus"  5.6 6.0  2 2  
230120  Flours, meals and pellets of fish or crustaceans, molluscs or 
other aquatic invertebrates, unfit for human consumption  3.1 0.0 1    
760511  Wire of non -alloy aluminium, with a maximum cross -sectional 
dimension of > 7 mm  3.0 0.0 1    
760120  Unwrought aluminium alloys  2.8 6.0  2 2  
720221  Ferro-silicon, containing by weight > 55% of silicon  2.7 0.0 1    
760429  Bars, rods and solid profiles, of aluminium alloys, n.e.s.  2.5 6.0  2 2  
030562  Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", 
salted or in brine only  2.4 12.0  1 1  
030354  Frozen mackerel "Scomber scombrus, Scomber australasicus, 
Scomber  japonicus"  2.2 12.0  2  2 
030214  Fresh or chilled Atlantic salmon "Salmo salar" and Danube 
salmon "Hucho hucho"  2.1 2.0  1  1 
150420  Fats and oils of fish and their fractions, whether or not refined  1.6 5.0 1 1 1  
030532  Fillets, dried, salted or in brine, but not smoked, of fish of the 
families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae  1.6 17.3  3 3  
760719  Aluminium foil, not backed, rolled and further worked, of a 
thickness of <= 2 mm  1.6 6.5  2 2  
271019  Medium oils and preparations, of petroleum or bituminous 
minerals, not containing biodiesel, n.e.s.  1.5 1.2 12 13 13  
160521  Shrimps and prawns, prepared or preserved, not in airtight 
containers (excl. smoked)  1.4 20.0  2 2  
030473  Frozen fillets of coalfish "Pollachius virens"  1.3 6.0  1 1  
030472  Frozen fillets of haddock "Melanogrammus aeglefinus"  1.3 6.0  1 1  
030331  Frozen lesser or Greenland halibut "Reinhardtius 
hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" 
and Pacific halibut "Hippoglossus stenolepis"  1.2 8.7  3 2 1 
030572  Fish heads, tails and maws, smoked, dried, salted or in brine  1.1 12.0  1  1 
030389  Frozen fish, n.e.s.  1.1 10.1 1 11  11 
880240  Aeroplanes and other powered aircraft of an of an unladen 
weight > 15.000 kg (excl. helicopters and dirigibles)  1.0 0.0 1    
030391  Frozen fish livers, roes and milt  1.0 5.0 1 1 1  
902131  Artificial joints for orthopaedic purposes  1.0 0.0 1    
030251  Fresh or chilled cod "Gadus morhua, Gadus ogac, Gadus 
macrocephalus"  0.9 12.0  2 2  
Total  78.4  20 55 38 17 
Note:  The calculation of averages excludes the specific rates, and the ad valorem  parts of alternate rates 
are included.  
Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities and UNSD, Comtrade.  WT/REG459/1  
 
- 53 - 
 
  4. Table A1.3 shows additional market access in the UK under the Agreement for Norway's top 
25 global exports which accounted for 72.6% of its total exports in 2018 -20. The top 2 exports were 
petroleum oils and natural gas  at 27.4% and 20.2%, respectively. The 25 top global exports 
corresponded to 116 lines in the UK's tariff at the six -digit level (using the HS 2017). Out of these, 
50 lines already benefited from MFN duty f ree access, while 33 lines were dutiable . Under the 
Agreement , 27 lines were liberalized , and 6 lines remain dutiable. The dutiable lines relate to fish 
products with average MFN duties in 2021 ranging from 2% to 12%.  
Table A1. 3 United Kingdom: Market access opportunities under the Agreement for 
Norway, top 25 exports to the world (2018 -2020)  
HS 
number  Product description  
(%) global exports  MFN rate 2021  
2021  
Remaining Dutiable  MFN Avg. Tariff 
(%) 
MFN Duty -free 
lines 
MFN Dutiable 
lines 
270900  Petroleum oils and oils obtained from bituminous minerals, 
crude 27.4 0.0 2    
271121  Natural gas in gaseous state  20.2 0.0 1    
030214  Fresh or chilled Atlantic salmon "Salmo salar" and Danube 
salmon "Hucho hucho"  6.0 2.0  1  1 
271012  Light oils and preparations, of petroleum or bituminous minerals 
which >= 90% by volume "incl. losses" distil at 210°C "ASTM D 
86 method" (excl. containing biodiesel)  2.9 3.3 2 9 9  
760120  Unwrought aluminium alloys  2.7 6.0  2 2  
271019  Medium oils and preparations, of petroleum or bituminous 
minerals, not containing biodiesel, n.e.s.  2.5 1.2 12 13 13  
750210  Nickel, not alloyed, unwrought  1.2 0.0 1    
271112  Propane, liquefied  1.1 1.3 5 1 1  
292429  Cyclic amides, incl. cyclic carbamates, and their derivatives; 
salts thereof  1.1 2.9 1 1 1  
030441  Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha , Oncorhynchus kisutch, Oncorhynchus masou and 
Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and 
Danube salmon "Hucho hucho"  1.0 2.0  1  1 
271111  Natural gas, liquefied  0.9 0.0 1    
271113  Butanes, liquefied  0.8 0.0 4    
271600  Electrical energy  0.6 0.0 1    
030481  Frozen fillets of Pacific salmon "Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and 
Oncorhynchus rhodurus ", Atlantic salmon "Salmo salar" and 
Danube salmon "Hucho hucho"  0.5 2.0  1  1 
030354  Frozen mackerel "Scomber scombrus, Scomber australasicus, 
Scomber japonicus"  0.4 12.0  2  2 
280469  Silicon containing < 99,99% by weight of silicon  0.4 0.0 1    
300490  Medicaments consisting of mixed or unmixed products for 
therapeutic or prophylactic purposes, put up in measured doses 
"incl. those for transdermal administration" or in forms or 
packings for retail sale  0.4 0.0 1    
030551  Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", 
even salted, not smoked  0.4 12.0  2 1 1 
890110  Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons; ferry -boats of all kinds  0.4 0.0 2    
880330  Parts of aeroplanes or helicopters, n.e.s. (excl. those for gliders)  0.3 0.0 1    
711021  Palladium, unwrought or in powder form  0.3 0.0 1    
720230  Ferro-silico-manganese  0.3 0.0 1    
843143  Parts for boring or sinking machinery of subheading 8430.41 or 
8430.49, n.e.s.  0.3 0.0 1    WT/REG459/1  
 
- 54 - 
 
  HS 
number  Product description  
(%) global exports  MFN rate 2021  
2021  
Remaining Dutiable  MFN Avg. Tariff 
(%) 
MFN Duty -free 
lines 
MFN Dutiable 
lines 
790111  Unwrought zinc, not alloyed, containing by weight >= 99,99% 
of zinc  0.3 0.0 1    
841370  Centrifugal pumps, power -driven  0.3 0.0 11    
Total  72.6  50 33 27 6 
Note:  The calculation of averages excludes specific rates  and includes the ad valorem  parts of alternate 
rates. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on data provided by United Kingdom authorities and UNSD, Comtrade.  
 
ICELAND  
 
5. In 2022, Iceland's average applied MFN tariff was 2.6% overall, zero for industrial products 
and significantly higher at 8.7% for agricultural products. Around 88.9% of the tariff was duty free 
on an MFN basis (100% for industrial products and 63.7% for ag ricultural products). In 2022 under 
the Agreement its average applied tariff for imports from the UK was 0.7% overall, and zero and 
2.3% for industrial and agricultural products, respectively. This gave UK exporters a relative margin 
of preference of 73.1%  overall and zero and 73.6% respectively for industrial and agricultural 
products. Around 96.8% of the tariff was liberalized for imports from the UK, of which 100% for 
industrial products and lower at 89.5% for agricultural products.  
Table A1. 4 Iceland: Indicators of MFN and preferential rates for imports from the UK  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of duty -
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-free 
tariff lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2022 2.6 24.9 88.9 8.7 24.9 63.7 0.0 0.0 100.0  
UK 2022 0.7 23.7 96.8 2.3 23.7 89.5 0.0 0.0 100.0  
Note:  The calculation of averages excludes the specific rates, and includes the ad valorem  parts of 
alternate rates.  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the WTO -IDB. 
6. Table A1.5 shows  market access for the UK's top 25 global exports in Iceland. Between  2019 
and 2021 , these top 25 global exports constituted 36.9% of the UK's overall exports, and were all 
duty free on an MFN basis in Iceland . Among these exports, the leading three catego ries were gold, 
petroleum oils, and medicaments, accounting for 6.4%, 4.4%, and 3.3% of the total, respectively.  WT/REG459/1  
 
- 55 - 
 
  Table A1. 5 Iceland: Market access opportunities under the agreement for UK's top 25 
exports to the world  
UK's top export products  
in 2019 - 2021  Access Conditions to Iceland's 
import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2022  
Remain 
dutiable  Avg. 
MFN 
applied 
rate (%)  Number of 
lines  
duty
-free  duti-
able 
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  6.4 0.0 2   
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.4 0.0 1   
300490  Medicaments consisting of mixed or unmixed products 
for therapeutic or prophylactic purposes, put up in 
measured doses "incl. those for transdermal 
administration" or in forms or packings for retail sale  3.3 0.0 5   
841112  Turbojets of a thrust > 25 kn  2.6 0.0 1   
880730  Parts of aeroplanes, helicopters or unmanned aircraft, 
n.e.s. (excl. those for gliders)  2.4 0.0 1   
841191  Parts of turbojets or turbopropellers, n.e.s.  2.0 0.0 1   
870324  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only spark -
ignition internal combustion reciprocating piston 
engine of a cylinder capacity > 3.000 cm³  1.8 0.0 4   
870323  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only spark -
ignition internal combustion reciprocating piston 
engine of a cylinder capacity > 1.500 cm³ but <= 
3.000 cm³  1.6 0.0 4   
220830  Whiskies  1.3 0.0 8   
271012  Light oils and preparations, of petroleum or 
bituminous minerals which >= 90% by volume "incl. 
losses" distil at 210°c "astm  d 86 method" (excl. 
containing biodiesel)  1.2 0.0 6   
870340  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with both spark -
ignition internal combustion reciprocating piston 
engine and electric motor as motors for propulsion  1.0 0.0 2   
870322  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only spark -
ignition internal combustion reciprocating piston 
engine of a cylinder capacity > 1.000 cm³ but <= 
1.500 cm³  1.0 0.0 5   
711319  Articles of jewellery and parts thereof, of precious 
metal other than silver, whether or not plated or clad 
with precious metal (excl. articles > 100 years old)  0.9 0.0 1   
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  0.9 0.0 9   
711021  Palladium, unwrought or in powder form  0.7 0.0 1   
711031  Rhodium, unwrought or in powder form  0.6 0.0 1   
970121  Paintings, e.g. oil paintings, watercolours and pastels, 
and drawings executed entirely by hand, over 100 
years old  0.6 0.0 1   
970191  Paintings, e.g. oil paintings, watercolours and pastels, 
and drawings executed entirely by hand  0.6 0.0 2   
293379  Lactams  0.6 0.0 1   
710691  Silver, incl. silver plated with gold or platinum, 
unwrought  0.6 0.0 1   WT/REG459/1  
 
- 56 - 
 
  UK's top export products  
in 2019 - 2021  Access Conditions to Iceland's 
import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2022  
Remain 
dutiable  Avg. 
MFN 
applied 
rate (%)  Number of 
lines  
duty
-free  duti-
able 
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images or other 
data, incl. switching and routing apparatus  0.5 0.0 1   
720449  Waste and scrap of iron or steel  0.5 0.0 1   
870332  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only diesel 
engine of a cylinder capacity > 1.500 cm³ but <= 
2.500 cm³  0.5 0.0 4   
490199  Printed books, brochures and similar printed matter  0.4 0.0 2   
840890  Compression -ignition internal combustion piston 
engine "diesel or semi -diesel engine"  0.4 0.0 1   
 
Total of above  36.9  66 0 0 
Note:  For the calculation of averages, specific rates are excluded, and includes the ad valorem  parts of 
alternate rates.  Based on the HS 2022 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB, the UK authorities and the UNSD, Comtrade 
database.  
 
NORWAY  
 
7. In 2022, Norway's average applied MFN tariff was 2.3% overall, 0.5% for industrial products 
and significantly higher at 11.7% for agricultural pr oducts. Around 85.4% of the tariff was duty free 
on an MFN basis ( 95.2% for industrial products and 54.6% for agricultural products). In 202 2 under 
the Agreement its average applied tariff for imports from the UK  was 1.5% overall, and zero and 
8.3% for ind ustrial and agricultural products, respectively. This gave UK exporters a relative margin 
of preference of 34.8% overall and 100% and 29.1% respectively for industrial and agricultural 
products. Around 9 1% of the tariff was liberalized for imports from Ice land, of which 99. 7% for 
industrial products and lower at 6 3.6% for agricultural products.  
Table A1. 6 Norway: Indicators of MFN and preferential rates for imports from the UK  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 01-24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of duty -
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of duty -
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-free 
tariff lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2022 2.3 42.9 85.4 11.7 116.4  54.6 0.5 11.2 95.2 
UK 2022 1.5 201.3  91.0 8.3 201.3  63.6 0.0 0.0 99.7 
Note:  For the calculation of averages, specific rates are excluded, and includes the ad valorem  parts of 
alternate rates.  Tariff lines subject to in -quota duties are excluded from the calculation. Based on the 
HS 2022 nomenclature.  
Source:  WTO estimates based o n the data provided by the Norwegian authorities.  
 
8. Table A1.7 shows  market access opportunities for the UK's top 25 global exports in Norway. 
Between 2019 and 2021, these exports constituted 36.9% of the UK's overall exports. Among these 
exports, the leadi ng three were gold, petroleum oils, and medicaments, accounting for 6.4%, 4.4%, 
and 3.3% of the total, respectively. All the tariff lines were duty -free on an MFN basis . WT/REG459/1  
 
- 57 - 
 
  Table A1. 7 Norway: Market access opportunities under the agreement for UK's top 25 
exports to the world  
UK's top export products  
in 2019 -2021  Access Conditions to 
Norway's import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2022  
Remain 
dutiable  Avg. MFN 
applied 
rate (%)  Number of 
lines  
duty-
free  duti-
able 
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  6.4 0.0 1   
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.4 0.0 2   
300490  Medicaments consisting of mixed or unmixed products for 
therapeutic or prophylactic purposes, put up in measured 
doses "incl. those for transdermal administration" or in 
forms or packings for retail sale  3.3 0.0 2   
841112  Turbojets of a thrust > 25 kn  2.6 0.0 1   
880730  Parts of aeroplanes, helicopters or unmanned aircraft, 
n.e.s. (excl. those for gliders)  2.4 0.0 1   
841191  Parts of turbojets or turbopropellers, n.e.s.  2.0 0.0 1   
870324  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons and 
racing cars, with only spark -ignition internal combustion 
reciprocating piston engine of a cylinder capacity > 3.000 
cm³  1.8 0.0 2   
870323  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons and 
racing cars, with only spark -ignition internal combustion 
reciprocating piston engine of a cylinder capacity > 1.500 
cm³ but <= 3.000  cm³  1.6 0.0 2   
220830  Whiskies  1.3 0.0 1   
271012  Light oils and preparations, of petroleum or bituminous 
minerals which >= 90% by volume "incl. losses" distil at 
210°c "astm  d 86 method" (excl. containing biodiesel)  1.2 0.0 11   
870340  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons and 
racing cars, with both spark -ignition internal combustion 
reciprocating piston engine and electric motor as motors 
for propulsion  1.0 0.0 2   
870322  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons and 
racing cars, with only spark -ignition internal combustion 
reciprocating piston engine of a cylinder capacity > 1.000 
cm³ but <= 1 .500 cm³  1.0 0.0 2   
711319  Articles of jewellery and parts thereof, of precious metal 
other than silver, whether or not plated or clad with 
precious metal (excl. articles > 100 years old)  0.9 0.0 1   
271019  Medium oils and preparations, of petroleum or bituminous 
minerals, not containing biodiesel, n.e.s.  0.9 0.0 20   
711021  Palladium, unwrought or in powder form  0.7 0.0 1   
711031  Rhodium, unwrought or in powder form  0.6 0.0 1   
970121  Paintings, e.g. oil paintings, watercolours and pastels, 
and drawings executed entirely by hand, over 100 years 
old  0.6 0.0 1   
970191  Paintings, e.g. oil paintings, watercolours and pastels, 
and drawings executed entirely by hand  0.6 0.0 1   
293379  Lactams  0.6 0.0 1   
710691  Silver, incl. silver plated with gold or platinum, unwrought  0.6 0.0 1   
851762  Machines for the reception, conversion and transmission 
or regeneration of voice, images or other data, incl. 
switching and routing apparatus  0.5 0.0 2   
720449  Waste and scrap of iron or steel  0.5 0.0 1   WT/REG459/1  
 
- 58 - 
 
  UK's top export products  
in 2019 -2021  Access Conditions to 
Norway's import markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2022  
Remain 
dutiable  Avg. MFN 
applied 
rate (%)  Number of 
lines  
duty-
free  duti-
able 
870332  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons and 
racing cars, with only diesel engine of a cylinder capacity 
> 1.500 cm³ but <= 2.500 cm³  0.5 0.0 2   
490199  Printed books, brochures and s imilar printed matter  0.4 0.0 6   
840890  Compression -ignition internal combustion piston engine 
"diesel or semi -diesel engine"  0.4 0.0 1   
 Total of above  36.9  67 0 0 
Note:  For the calculation of averages, specific rates are excluded, and includes the ad valorem  parts of 
alternate rates.  Tariff lines subject to in -quota duties are excluded from the calculation.  Based on 
the HS 2022 nomenclature.  
Source:  WTO estimates based on the data provided by the Norwegian and UK authorities and the UNSD, 
Comtrade database.  WT/REG459/1  
 
- 59 - 
 
  ANNEX 2 : TARIFF RATE QUOTAS UNDER THE AGREEMENT  
1. Table s A2.1 -A2.4 below provide additional detail on the TRQs granted by the Parties . The 
in-quota rate is zero while the out of quota rates are either below or equal to the applied MFN rate.   
Table A2. 1 United Kingdom - Iceland: Tariff rate quotas  
Product HS Codes  and quantity in metric tonnes  Tariffs under 
the Agreement  MFN Rates  In-
quota  Out-
quota  
TRQ1– Salmon fillets : 33 MT 
03021300, 03021400, 03044100, 03048100  0% MFN 2% 
0302990030, 0302990040  0% MFN 10% 
TRQ2 – Fresh or chilled fish; frozen fish fillets and meat : 64 MT 
03022980, 03022300, 03022400, 03033200, 03022910, 0303559095, 
03035600, 03035530, 03036990, 03038200, 03038300, 03035990, 
03038955, 03038990, 0303559097, 03045300, 03045400, 03045500, 
03045610, 03045620, 03045630,  03045690, 03045700, 03045990*, 
03038490  0% 4.5%  14% 
0302560010, 03049521*, 03049525*, 03049529, 03049540, 03049550, 
03049560, 0304959011, 0304959013, 0304959017, 0304959019, 
0304959090, 03049610, 03049620, 03049630, 03049690, 03049700, 
0304999920, 0304999925, 0304999940, 0304999950, 0304999965, 
0304999969, 0304999970, 0304999990  0% 2.2%  6% 
0302990071, 0302990079  0% 3% 10% 
03043100, 03043200, 03043300, 03043900, 03044250, 03044910, 
03046100, 03046200, 03046300, 03046900, 03048250, 03048910  0% 2.7%  8% 
03044300, 03044430, 03044490, 03044500, 03044600, 03044710, 
03044720, 03044730, 03044790, 03044800, 03044950, 0304499030, 
0304499040, 0304499050, 0304499060, 0304499070, 0304499090  0% MFN 18% 
TRQ3– Norway lobsters, frozen: 4  MT 
03061500  0% MFN 12% 
TRQ4– Sheepmeat: 692  MT  
02041000*, 02042100*, 02045011*  0% MFN 12% + 143 
GBP/100 kg  
02042210*, 02045013*  0% MFN 12% + 100 
GBP/100 kg  
02042230*, 02045015*  0% MFN 12% + 157 
GBP/100 kg  
02042250*, 02042290*, 02045019*, 02045031*  0% MFN 12% + 186 
GBP/100 kg  
02042300*, 02045039*  0% MFN 12% + 260 
GBP/100 kg  
02043000*, 02044100*, 02045051*  0% MFN 12% + 107 
GBP/100 kg  
02044210*, 02045053*  0% MFN 12% + 75 
GBP/100 kg  
02044230*, 02045055*  0% MFN 12% + 118 
GBP/100 kg  
02044250*, 02044290*, 02045059*, 02045071*  0% MFN 12% + 140 
GBP/100 kg  
02044310*, 02044390*, 02045079*  0% MFN 12% + 196 
GBP/100 kg  
02109921  0% MFN 186 
GBP/100 kg  
02109929  0% MFN 260 GBP / 
100 kg  
0210998510  0% MFN 14% 
TRQ5– Skyr: 165  MT (1 January to 30 June ); 164  MT (1 July to 31 December ) 
0406105010  0% MFN 154 GBP / 
100 kg  
* Tariff lines also subject to MFN TRQs.  
Source:  UK authorities.  WT/REG459/1  
 
- 60 - 
 
  Table A2.2 United Kingdom - Norway: Tariff rate quotas  
Product HS Codes and quantity in metric tonnes  Tariffs under 
the 
Agreement  MFN Rates 
(2021)  
In-
quota  Out-
quota  
TRQ1– Fish, dried, salted or in brine: 40  MT (1 April – 31 December ) 
0305519010, 0305519020, 0305531090  0% 3.9%  12% 
TRQ2– Frozen Chilean jack mackerel and other fish: 200  MT 
03035530, 0303559090, 030356, 03035990, 03036990*, 03038200*, 
03038955, 03038990  0% 4.5%  14% 
0303990085  0% 3% 10% 
TRQ3– Frozen meat of fish: 40  MT 
030491, 03049490, 03049521, 03049529, 03049530, 03049540, 
03049550, 03049560, 03049590, 030496, 030497, 0304999920, 
0304999925, 0304999940, 0304999950, 0304999965, 0304999969, 
0304999970, 0304999990  0% MFN 6% 
TRQ4– Fresh herring (Clupea harengus, Clupea pallasii): 40  MT (1 July – 31 January ) 
0302990055  0% MFN 10% 
03024100  
0% MFN 14% (01 /07 – 
31/01), 0 (01 /02 
– 30/06) 
TRQ5– Frozen fillets of cod, rays and skates: 4,000  MT 
03048890  0% 0.9%  14% 
03047190  0% 0.9%  6% 
TRQ6– Smoked herring, halibut, trout, eels, mackerel and tilapia: 40  MT 
0305710010  0% 3.9%  12% 
030542  0% MFN 10% 
030543, 030544, 030549  0% 4.2%  14% 
TRQ7– Other fish, salted but not dried: 40  MT 
030564, 0305698020, 0305698030, 0305698040, 0305698050, 
0305698061, 0305698064, 0305698065, 0305698067, 0305698090, 
0305710090  0% 3.9%  12% 
TRQ8– Frozen shrimps and prawns, frozen Norway lobsters: 40  MT 
030615, 03051699*, 03061793  0% 3.9%  12% 
TRQ9– Live, fresh shrimps and prawns for processing, fresh and chilled Norway lobsters: 40  MT 
030634, 0306359012*, 0306359014*, 0306359020*, 0306359092*, 
0306359093*, 0306359096*, 0306361011, 0306361091, 030694, 
0306952021, 0306952029, 0306953021, 0306953029  0% 3.9%  12% 
TRQ10– Shrimps and prawns: 1,560  MT 
1605211020, 1605211040, 1605211050, 1605211091, 1605219020*, 
1605219040*, 1605219057*, 1605219060*, 1605219091*, 
1605290020, 1605290040, 1605290045, 1605290091  0% 7.5%  20% 
TRQ11– Frozen mackerel "Scomber scombrus ": 606 MT 
03035410  
0% MFN 20% (01 /07-
31/01), 0 (01 /02 
– 30/06) 
TRQ12– Frozen herrings: 800  MT 
03035100  
0% MFN 14% (01 /07 – 
31/01), 0 (01 /02 
– 30/06) 
0303990075  0% MFN 10% 
TRQ13– Frozen fillets of herrings: 610  MT 
0304992310, 0304992320, 0304992330  
0%  3%  14% (01 /07 – 
31/01), 0 (01 /02 
– 30/06) 
03048600  0% 3% 14% 
TRQ14– Herring in brine: 200  MT 
1604129111, 1604129191, 1604129915  0% MFN 20% 
030561  0% MFN 12% 
TRQ15– Frozen flaps of saltwater fish: 40  MT 
0304999911  0% MFN 6% 
TRQ16– Cheese: 513  MT 
04063031  0% MFN 116 GBP/100 kg  
04064010, 04064050, 04064090  0% MFN 117 GBP/100 kg  
04063010, 04063039  0% MFN 121 GBP/100 kg  
04069023, 04069025, 04069029, 04069032, 04069035, 04069037, 
04069039, 04069050, 04069073, 04069074, 04069075, 04069076, 0% MFN 126 GBP/100 kg  WT/REG459/1  
 
- 61 - 
 
  Product HS Codes and quantity in metric tonnes  Tariffs under 
the 
Agreement  MFN Rates 
(2021)  
In-
quota  Out-
quota  
04069078, 04069079, 04069081, 04069082, 04069084, 04069085, 
04069086, 04069089, 04069092  
04069001,04069021  0% MFN 139 GBP/100 kg  
04069013, 04069015, 04069017, 04069018  0% MFN 143 GBP/100 kg  
04061030, 04061050, 04069093  0% MFN 154 GBP/100 kg  
04062000, 04069061, 04069063, 04069069  0% MFN 157 GBP/100 kg  
04063090  0% MFN 179 GBP/100 kg  
04061080, 04069099  0% MFN 185 GBP/100 kg  
TRQ17– Cut flowers: 50  MT 
0603.19.70  0% MFN 8% 
TRQ18– Whey and modified whey: 40  MT 
04041012, 04041056  0% MFN 84 GBP/100 kg  
04041002  0% MFN 5.80 GBP/100 kg  
04041026, 04041072  0% MFN 14 GBP/100 kg  
04041006, 04041016, 04041054, 04041062  0% MFN 139 GBP/100 kg  
04041004, 04041014, 04041052, 04041058  0% MFN 113 GBP/100 kg  
04041032, 04041038, 04041076, 04041084  0% MFN 1.30 GBP/kg/lactic 
matter + 18 
GBP/100 kg  
04041028, 04041036, 04041074, 04041082  0% MFN 1.10 GBP/kg/lactic 
matter + 18 
GBP/100 kg  
04041034, 04041078  0% MFN 0.80 GBP/kg/lactic 
matter + 18 
GBP/100 kg  
TRQ19– Whey protein: 40  MT 
3502.20.99  0% MFN 13 GBP/100 kg  
3502.20.91  0% MFN 103 GBP/100 kg  
* The out of quota  rates are to be eliminated  under the Agreement  following which  the TRQ will no 
longer apply.  
Source:  Annex V  of the Agreement  and UK authorities . 
Table A2.3 Iceland - United Kingdom: Tariff rate quotas  
Product HS Codes and quantity in metric tonnes  Tariffs under the 
Agreement  
MFN Rates (2022)  
In-
quota  Out-
quota  
TRQ1 - Cheese: 19  MT or TRQ 2 - Cheese: 11 MT (PDO and PGI) *  
04061011, 04061019, 04061090  0% MFN 30% + 430 ISK/kg  
04062000, 04063000  0% MFN 30% + 635 ISK/kg  
04064000, 04069000  0% MFN 30% + 739 ISK/kg  
TRQ3 - Processed meat products: 18.3 MT 
16021001, 16021009, 16029011, 16029021  0% MFN 30% + 883 ISK/kg  
16022011  0% MFN 30% + 440 ISK/kg  
16022012  0% MFN 30% + 264 ISK/kg  
16022019  0% MFN 30% + 88 ISK/kg  
16022021  0% MFN 30% + 260 ISK/kg  
16022022  0% MFN 30% + 156 ISK/kg  
16022029  0% MFN 30% + 52 ISK/kg  
16023101, 16023201, 16023901, 16024101  0% MFN 30% + 1144 ISK/kg  
16023102, 16023202, 16023902, 16024102  0% MFN 30% + 686 ISK/kg  
16023109, 16023209, 16023909, 16024109  0% MFN 30% +  229 ISK/kg  
16024201  0% MFN 30% + 823 ISK/kg  
16024202  0% MFN 20% + 494 ISK/kg  
16024209  0% MFN 30% + 165 ISK/kg  
16024901  0% MFN 30% + 1022 ISK/kg  
16024902  0% MFN 30% + 613 ISK/kg  
16024909  0% MFN 30% + 204 ISK/kg  
16025001  0% MFN 30% + 1014 ISK/kg  
16025002  0% MFN 30% + 608 ISK/kg  WT/REG459/1  
 
- 62 - 
 
  Product HS Codes and quantity in metric tonnes  Tariffs under the 
Agreement  
MFN Rates (2022)  
In-
quota  Out-
quota  
16025009  0% MFN 30% + 203 ISK/kg  
16029012, 16029022  0% MFN 30% + 530 ISK/kg  
16029019, 16029029  0% MFN 30% + 177 ISK/kg  
* Applicable for originating goods with protected designation of origin (PDO) and/or protected by 
geographical indication s (PGI).  
Source:  Annex II  of the Agreement . 
 
Table A2.4 Norway - United Kingdom: Tariff rate quotas  
Product HS Codes and quantity in metric tonnes  Tariffs under 
the Agreement  MFN Rates 
(2022)  
In-
quota  Out-
quota  
TRQ1 - Domestic swine: 100 MT 
02031101, 02032101  0% MFN 24.64%  
TRQ 2 - Bellies of swine: 50  MT (1-31 December ) 
02031904  0% MFN 64.96%  
TRQ3 - Livers of swine: 60  MT 
02064100  0% MFN 12.53%  
TRQ4 - Meat of the species Gallus domesticus and turkey: 158  MT 
02071100, 02072400  0% MFN 48.4%  
02071200  0% MFN 25.71%  
02072500  0% MFN 27.45%  
TRQ5 - Hams, shoulders and cuts thereof: 100  MT 
02101101, 02101109  0% MFN 60.32%  
02101900  0% MFN 121.12%  
TRQ6 - Cheese and curd: 299  MT 
04061001, 04061009  0% MFN 24.68%  
04062000  0% MFN 28.24%  
04063000  0% MFN 28.04%  
04064001, 04064005, 04064007, 04069030, 04069082, 04069084, 
04069089, 04069092  0% MFN 27.15%  
04069097, 04069098  0% MFN 2.77%  
TRQ7 - Chicken eggs: 48  MT 
04071100  0% MFN 2.72%  
04072100, 04079000  0% MFN 12.59%  
TRQ8 - Green indoor plants: 1.4 million NOK  (1 May to 14 December ) 
06029031  0% 72% 75% 
TRQ9 - Other live plants (inlcuding  their roots), cuttings and slips; mushroom spawn, and other pot 
plants or bedding plants in flower: 2.0 million NOK  
06029043  0% 72% 75% 
06029044  0% 30% 75% 
TRQ10 - New potatoes: 1,000 MT (1 April to 14 May ) 
07019022  0% MFN 1.12%  
TRQ11 - Iceberg lettuce (for use in processing industry): 220 MT 
07051112, 07051119 (1 March to 31 May ) 0% 14.7%  16.31%  
07051122 (1 June to 30 November ) 0% 9.9%  10.95%  
TRQ12 - Dried potatoes: 100  MT 
07129011  0% MFN 12.38%  
TRQ13 - Apples: 400  MT [1 May to 31 July]  
08081011  0% MFN 4.83%  
TRQ14 - Strawberries: 60  MT 
08101023 (9 June to 30 June ) 0% 6.91%  7.21%  
08101024 (1 July to 9 September ) 0% 6.01%  7.21%  
TRQ15 - Frozen strawberries: 440  MT 
08111000  0% MFN 8.59%  
TRQ16 - Frozen raspberries: 190  MT 
08112019, 08112091  0% MFN 8.59%  
TRQ17 - Pasta production: 1,000  MT 
10011900  0% MFN 2.13%  WT/REG459/1  
 
- 63 - 
 
  Product HS Codes and quantity in metric tonnes  Tariffs under 
the Agreement  MFN Rates 
(2022)  In-
quota  Out-
quota  
TRQ18 - Hybrid autumn rye, for sowing purpose: 200  MT 
10021000  0% MFN 2.13%  
TRQ19 - Maize (corn) for feed purpose: 3,000  MT 
10059010  0% MFN 1.78%  
TRQ20 - Maize (corn) groats, meal and pellets for feed purpose: 2,000  MT 
11031310  0% MFN 2.47%  
TRQ21 -Kentucky blue grass seeds for sowing, lawn purpose: 40  MT 
12092400  0% 28.9%  29.06%  
TRQ22 - Hay: 7,000  MT 
12149091  0% MFN 1.39%  
TRQ23 - Sausages: 120  MT 
1601 0% MFN 84.31%  
TRQ24 - "Bacon crisp": 40  MT 
16024910  0% MFN 25.62%  
TRQ25 - Potatoes, semi -manufactures for the production of snacks: 650  MT 
20052091  0% MFN 26.4%  
TRQ26 - Apple juice (for processing industry): 100  MT 
20097100, 20097900  0% MFN 27.2%  
Source:  Annex III  of the Agreement . 
__________