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Tariff Reductions for Processed Agricultural Products (PAPs)

Kakeproduksjon i fabrikk 674x279 (Copyright: Illustrasjonsfoto: Colourbox.com)

This page provides information about import of processed agricultural products (PAPs) that are subject to individual tariff reductions. For some PAPs, the importer must apply to the Norwegian Agriculture Agency to obtain a reduction in the tariff rate. Below we explain what products this apply to, as well as the application procedure.

Protocol 3 of the European Economic Area (EEA) Agreement regulates trade in PAPs. Individual tariff reductions for PAPs are evaluated according to the "Forskrift om fastsettelse av nedsatte tollsatser ved import av industrielt bearbeidede landbruksvarer (RÅK-importforskriften)", which we refer to as the “Regulation on PAP imports” below.

  • What are PAPs?

    Processed agricultural products (PAPs) are food and drink items made out of agricultural commodities, such as chocolate, biscuits, pizza, flavored yoghurt, soups and sauces.

    The product’s commodity code in the Norwegian Customs Tariff determines whether it is a PAP. Your product classifies as a PAP if you find its commodity code in Attachment 1 of the Regulation on PAP imports.

  • Who can apply for tariff reductions?

    All companies registered in the Brønnøysund Register Centre can apply for individual tariff reductions. It has to be the importer of a product that submit the application.

  • What PAPs require an application?

    Some PAPs have fixed reduced tariff rates that apply automatically during imports. For other PAPs, the importer must apply to the Norwegian Agriculture Agency to obtain reduced customs duties. Attachment 1 of the Regulation on PAP imports defines whether a product requires an application or not.

    An application is necessary if the PAP’s commodity code has the indication “MX1”, “MX2”, “D1” or “D2”, in addition to the value of the tariff rate, in its respective columns. Below are examples of two such PAPs that have the commodity codes 17.04.9092 and 18.06.2012.

    12345

     TOLLVARE-

    NUMMER

     TREDJELANDS

    TOLL1

     EØS-/EFTA 

    TOLL2

    FTA

    TOLL3

    GSP

    TOLL4

    17.04.9092         0,85 + MX1 0,00 + MX2  0,00 + MX2    0,00 + MX1  
         
    18.06.20120,85 + D10,00 + D20,00 + D20,00 + D1

     

     

     

     

     

    Commodity codes without the indication “MX1”, “MX2”, “D1” or “D2” have a fixed tariff rate and further tariff reductions are not given. The importer does not have to apply to obtain these tariff rates. Below is an example of this type of PAP.

    12345

     TOLLVARE-

    NUMMER

     TREDJELANDS

    TOLL1

     EØS-/EFTA 

    TOLL2

    FTA

    TOLL3

    GSP

    TOLL4

    04.03.1020         20,54 12,04      12,04              20,54       

     

     

     

     

  • What determines the tariff rates for PAPs?

    When you apply for reduced tariffs, it is the product’s commodity code and its content of specific agricultural commodities that determines the tariff rate. As demonstrated below, it is possible to check the product’s tariff rate by using “Beregn antatt tollsats” in the application system. To get access to this calculator you need to log in.

    Tollkalkulator RÅK-varer

    Attachment 1 of the Regulation on PAP imports states the tariff rates for PAPs that do not require an application, as these products have fixed reduced tariff rates.

  • What agricultural commodities affect the tariff rate?

    Attachment 2 of the Regulation on PAP imports provides a list of agricultural commodities that are subject to customs duties. These are part of the following broad categories:

    • Dairy
    • Meat
    • Egg
    • Flour, grouts and grains
    • Potatoes and starch
    • Glucose and dextrose
    • Berries and concentrate of berries, including raspberries, strawberries and blackcurrant

    If your product contains agricultural commodities within these categories, you must state it in the application. Before applying, you must have documentation from the manufacturer stating the percentage content of these commodities. 

    List of agricultural commodities PAP imports informs about some commodities that Attachment 2 of the Regulation on PAP imports does not mention specifically, but that importers often ask about. In particular, there are considerations for cheese substitutes, protein powder and other products containing commodities originating from whey. 

  • What documents are required?

    Before an importer can submit an application, the importer must have available updated documentation about the product.

     The Norwegian Agriculture Agency has the following requirements to the documentation/the product datasheet:

    • The document must clearly state that it originates from the manufacturer.
    • All the ingredients of the product must be declared.
    • The commodities that are relevant for the tariff rate calculation must appear with their percentage content in the product.
    • If the documentation states the raw material content in intervals, you have to declare the highest value of the interval in the application.
    • The document must be in English or a Scandinavian language.
    • The product name in the application must match adequately with the product name in the documentation.

    If the product contains an ingredient that is not by itself a commodity, the producer has to specify this ingredient’s content of agricultural commodities. For instance, ingredients such as biscuits and soya sauce often contain agricultural commodities that are subject to tariffs. In such cases, the producer has to declare all the agricultural commodities in the chocolate or soya sauce, in which the percentage content must appear if the commodities are subject to tariffs.

    It is possible to use the application form LDIR-726 (will soon be updated), completed and signed by the manufacturer, to document the percentage content of agricultural commodities that are subject to customs duties. In this case, the importer must also provide documentation from the manufacturer that include a complete list of the product’s ingredients. 

  • How to apply for reduced tariffs for PAPs

    Importers must submit their application in our digital application system for tariff reductions, which you can access through Altinn. The person applying on behalf of the company must be assigned the role “Primærnæring og næringsmidler” in Altinn.

    How to apply for tariff reductions electronically is a step-by-step guide on how to fill out the Application.

    Guidance on PAP imports contains key information about imports of PAPs and guidance concerning the application process.

    List of agricultural commodities PAP imports informs about some commodities that importers often ask questions about. 

    Information on documentation requirements to manufacturers gives information about what kind of documentation we require from importers before they can apply for reduced tariff on PAPs.

    We have also made a Tool for documenting the percentage of dutiable agricultural commodities, that hopefully will be a good help when applying for reduced tariffs. 

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