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Norway has also launched a government maritime strategy, "Blue Growth for a Green Future" and an ocean strategy, "New Growth, Proud History" as well as a White Paper "The Place of the Oceans in Norway's Foreign and Development Policy". The Maritime and Ocean Strategies outline industrial and trade policies for the maritime and ocean industries. The maritime strategy states that "the Government will work for a harmonized global regulatory framework, open markets, high requirements for maritime safety, environment, and social standards in international forums" (...) The White Paper has a focus on the achievement of Sustainable Development Goal 14, "conserve and sustainably use the oceans, seas and marine resources" (...)

The European Economic Area (EEA) Agreement entered into force in 1994 between the European Union member States and Norway, Iceland and Liechtenstein, creating a single market with free movement of goods, services, persons, and capital, as well as non-discrimination and equal rules of competition. There is cooperation in many other areas as well, such as (...) environment (...)

(…) Invest in Norway promotes a number of leading and emerging industries, e.g. bio-economy, energy and cleantech, and electric mobility, and provides information on government programmes in these and other sectors as well as on possible grants or sources of funding. [15] (...)

[51] Invest in Norway online information.

Norway has a number of other charges on imports; these include VAT, excise taxes and the agricultural research levy. (…) The excise tax system is mainly devised to act as a disincentive for tax products deemed (…) harmful to the environment (…)

The main changes to the VAT Act during the period concern procedural aspects and modifications due to changes in other laws. Changes introduced in 2014 were to align the terminology to that used in the Fisheries Act, thus the reduced rate category of "raw fish" has been expanded to cover "wildlife marine resources". (...)

Table 3.9 VAT rates and exemptions, 2018
Products/sector Rate
(…)
Reduced rate:
(…) Wildlife marine resources (…) 11.11%
(…)
Exemptions:
a) General exemptions from VAT:
(…) offsetting emission allowances (…) Exempt without right to deduct VAT
(…)

Norway has an Excise Act and related regulations that provide the framework for excise duties, together with the Storting's annual decisions on each of the excise duties respectively. The excise rates are updated annually by the Storting, in line with changes in the consumer price index, so that the tax incidence will remain unchanged. As of 2018, there were 17 categories of excise duties applied mainly on goods, but also on emissions (NOx) (...)

Excise duties are generally applied equally to domestic and imported products but there are sometimes exceptions, lower rates, or refunds provided to domestic operations or certain sectors. For example, there are refunds on the CO2 tax on mineral oil for the wood processing and fish meal/oil industries; and also for domestic aviation and fishing in coastal waters. (...)

Table 3.10 Products subject to excise duties and rates, 2018
Products Rates Exemptions
(…)
Beverage packing:
Environmental tax —
Glass and metal
Plastic
Cardboard
Basic tax —
On single-use packaging

NKr 5.79 per unit
NKr 3.50 per unit
NKr 1.43 per unit

NKr 1.19 per unit Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage.
Exemptions from the environmental tax for packaging used for beverages in powder form and breast milk substitutes.
Basic tax is not levied on single-use packaging for: milk and milk products, beverages made from cocoa and chocolate and concentrates thereof, products in powder form, cereal- and soya-based milk substitute products, and breast milk substitutes.
(...)
Hydrofluorocarbons (HFC) and perflourocarbons (PFC) NKr 0.4500 per kg Does not cover the recycling of HFC and PFC.
Mineral products
CO2-tax:
Mineral oil, high rate
Mineral oil, in domestic aviation
For fishing and catching inshore waters
Petrol
Natural gas


LPG
Sulphur tax on mineral oil containing more than 0.05% weight of sulphur

Base tax on heating oil
Mineral oil used in wood-processing

NKr 1.33 per litre
NKr 1.28 per litre
NKr 0.29 per litre
NKr 1.16 per litre
NKr 1.00 per standard cubic metre
NKr 1.50 per kg
Øre 13.1 per litre for each 0.10% weight sulphur
NKr 1.63 per litre
NKr 0.20 per litre CO2 tax is not payable on the use of mineral products for aircraft in international service and ships in international service.
Biodiesel is exempt from CO2, sulphur and basic tax. Reduced rates apply for certain types of industry.
Nitrogen oxides (NOx) NKr 21.94 per kg Exemptions apply to business organizations which have signed the Environmental Agreement on NOx 2018 2025; vessels used for fishing and hunting in remote waters; and direct international shipping.
(...)

Norway maintains a number of measures that restrict or otherwise prohibit imports. Some of these are subject to licensing or special conditions before importation. (…) Norway has notified six categories of products subject to import licence in its latest notification to the WTO ( (...) endangered species).