Secretariat TPR |
WT/TPR/S/373 |
S-III§58 |
Norway |
2018 |
Measures |
Internal taxes |
Fisheries |
Relevant information
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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". (...)
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Keywords
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Fish
Natural resources
Wildlife
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Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.9 |
Norway |
2018 |
Measures |
Internal taxes, Tax concessions |
Fisheries, Services |
Relevant information
|
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
(…)
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Keywords
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Emissions
Natural resources
Wildlife
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Secretariat TPR |
WT/TPR/S/373 |
S-III§60 |
Norway |
2018 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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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) (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§61 |
Norway |
2018 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
|
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. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.10 |
Norway |
2018 |
Measures |
Internal taxes, Tax concessions |
Chemicals, Energy, Manufacturing |
Relevant information
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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.
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§64 |
Norway |
2018 |
Measures |
Import licences |
Other |
Relevant information
|
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).
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-III§65 |
Norway |
2018 |
Measures |
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Other |
Relevant information
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In 2015, Norway issued new regulations aimed at preventing the introduction and spread of foreign organisms, i.e. the Regulations relating to alien organisms issued pursuant to the Nature Diversity Act. , These new rules came into force on 1 January 2016. The purpose of the Regulations is to prevent the import, release and spread of alien organisms that have or may have adverse impacts on biological or landscape diversity. It includes a general requirement of a permit for the import of organisms, and for the release of alien organisms, however with a number of exceptions. The Regulations also include a prohibition against the import, release and placing on the market of 31 alien organisms, mainly plants, but also live American Lobster (Homarus americanus). Several hundred species are subject to exemption (Annex II) and about 70 species are subject to specific authorization to import (Annex III) per a licence. The regulation also imposes a duty of care on persons who may introduce a species so that preventative action or remediation can take place to limit the consequences on the environment. Norway has not implemented the EU Regulation 1143/2014 on invasive alien species.
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Keywords
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Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.12 |
Norway |
2018 |
Measures |
Ban/Prohibition, Import licences |
Agriculture, Chemicals, Manufacturing, Other |
Relevant information
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Table 3.12 Import restrictions, prohibitions or licensing requirements, 2018
Products Type of measure Legal basis
Automatic licensing:
(…)
Controlled substances that deplete the ozone layer Prohibited unless a permit is obtained Regulation No. 922 of 1 June 2004, Product Control Regulations
Prohibitions and/or restrictions:
(...)
Alien organisms Annex I organisms are prohibited and other organisms covered by the regulations require, with some exemptions, a licence Act No. 100 of 19 June 2009 Relating to the Management of Biological, Geological and Landscape Diversity (Nature Diversity Act); Regulation No. 716 of 19 June 2015
Wastes Pursuant to EEA and the Basel Convention, there are restrictions on the import and export of wastes. Shipping of wastes to Svalbard is prohibited Regulation No. 930 of 1 June 2004 on Waste Recycling and Treatment
(...)
Hazardous chemicals, toys and products Prohibitions and restrictions apply Regulation relating to restrictions on the use of chemicals and other products hazardous to health and the environment (Product Regulation) No. 922 of 1 June 2004, Regulation No. 516 of 30 May 2008 on Registration, Evaluation, Authorization, and Restriction of Chemicals
(...)
Endangered animals and plants Animals and plants listed as endangered by CITES, prohibited (Appendix I-species) and requiring a licence (Appendix II- and III-species) Act No. 32 of 6 June 1997 on Import and Export Regulations; Regulation No. 1276 of 15 November 2002 for the implementation of the Convention of 3 March 1973 on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
(...)
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Keywords
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MEAs
Bio
Endangered
Environment
Hazardous
Ozone
Waste
Wildlife
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Secretariat TPR |
WT/TPR/S/373 |
S-III§66 |
Norway |
2018 |
Measures |
Ban/Prohibition, Import licences, Export licences |
Other |
Relevant information
|
Norway has been a party to the CITES convention since 1974 and has been protecting 35,000 threatened species listed by CITES through a licensing system. It applies the CITES provisions as they pertain to the three appendices. However, it has a number of specific reservations and thus does not apply the trade restrictions of Appendix I to certain species of whales, sharks, and seahorses. Rather, these species are treated according to Appendix II provisions. Through the Norwegian Environment Agency, Norway requires a permit for the importation, exportation, or re-exportation of the items contained in Norway's CITES appendices. Norway's provisions for the prohibition or regulated trade of these species are contained in Regulation No. 1276 of 15 November 2002 for the implementation of the Convention of 3 March 1973 on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Foreign Organisms. The regulation is currently under revision (see para. 2.12).
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Keywords
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MEAs
Endangered
Wildlife
Environment
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Secretariat TPR |
WT/TPR/S/373 |
S-Table-III.14 |
Norway |
2018 |
Measures |
Ban/Prohibition, Export licences |
Chemicals, Other |
Relevant information
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Table 3.14 Export prohibitions and restrictions, 2017
Products affected Type of restriction Legal basis (date)
Endangered animal and plant species (CITES) Export prohibition/export licence required from the Norwegian Environment Agency Act No. 32 of 6 June 1997 on Import and Export Regulations; Regulation No. 1276 of 15 November 2002 for the implementation of the Convention of 3 March 1973 on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
Wastes A permit is required from the Norwegian Environment Agency Regulation No. 930 of 1 June 2004 on Wastes
(...)
Minke whale products Export licence required from the Norwegian Environment Agency Regulations relating to the export of minke whales No. 799 of 29 June 2001
(...)
Radioactive and nuclear waste Export licence required from Norwegian Radiation Protection Authority Waste Regulation No. 930 of 1 June 2004
(...)
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Keywords
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MEAs
Endangered
Environment
Waste
Wildlife
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