How to apply for tariff reductions for processed agricultural products (PAPs, or RÅK-varer)

You can apply for a tariff reduction for imports of industrially processed agricultural goods (Råk-varer) which described in the attachment 1. (the Regulation on PAP imports, or RÅK-importforskriften in Norwegian). 

It is the product's code number in the Norwegian customs tariff that determines whether a product is a Råk-varer or not.

• If you find the code number of your product in attachment 1 to the RÅK import regulations, the product is a RÅK item.
  • You can apply for a tariff reduction for code number with + MX1, + MX2, + D1 or + D2 in the column for the item's country of origin.
  • If the code number in attachment 1 to the RÅK import regulations is not marked with + MX1, + MX2, + D1 or + D2 in the column for the country of origin of the item, the item number has a fixed reduced rate. It is not necessary to apply for a tariff reduction on these code numbers.
• You will find more information on which raw materials are subject to customs duties in the RÅK-varer in attachment 2 to the RÅK import regulations.
• You should apply for a tariff reduction before importing an item, if you do not have a valid customs reduction at the time of import, then you have to pay ordinary customs.
• But it is possible to apply for a tariff reduction with backdating application at the time of import.

You must know the code number in the customs tariff on the product you are applying for. You have to also know the country of origin of the item you are importing, as this may affect the duty rate.

Before an importer can submit an application, it must have updated documentation from the manufacturer about the product’s ingredients.

The Norwegian Agriculture Agency has the following requirements to the documentation:

• The document must clearly state that it originates from the manufacturer.
• All ingredients of the product must be declared.
• All commodities relevant for the tariff rate calculation must appear with their percentage content in the product. See section 7 in this guidance.
• If the documentation states the raw material content in intervals, the importer must declare the highest value of the interval in the application.
• The document must be in English or a Scandinavian language.
• The document must state the product’s ingredients at the time of import.

For the purposes of the NAAs control of applications, the invoice designation or product name in the application must match adequately with the product name in the documentation.

It is possible to use the application form Tool for documenting the percentage of dutiable agricultural commodities, 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. 

Go to application form for tariff reductions for imports of agricultural goods and grants to Norwegian industrially processed agricultural products (RÅK-varer). You will find more information on how to log in on Altinn's website.

Apply by going to the "Tariff reduction" and select "new application – then application for individual tariff reduction".

The application deadline: ongoing

The following information and data are required to fill the application form

• Confirm that you are storing the required documents
• Enter information about the item
• Enter the percentage distribution of tariffed raw materials of the weight of the product

You may be asked to upload documentation on the product.

If your not apply for a tariff reduction before importing an item, it is possible to apply for a tariff reduction with backdating the application at the time of import.

When you are on the first page of application for individual tariff reduction. Select the application for backdating on left side, and choice which date you want the tariff reduction to be valid from - before you press "start application.

There is a large variety of raw materials. Therefore we made a list of some raw materials and whether or not the raw materials is to be given in the application and  how they should be stated in the application.

Here is the list of raw materials and will be updated.

When you press "Submit", the application is automatically sent to the Norwegian Directorate of Agriculture and you will receive confirmation that the application has been registered by e-mail.

You can withdraw the submitted application before it is processed, by entering the case in the application system. It is only possible to withdraw the application before the case processing has begun.

You can send an request to the caseworker to delete the application in the application system, via "request" under the "All cases"

If the most of information provided in the application changes, a new  application of tariff reduction must be applied.

Examples of such changes are:

• organization number
• country of origin (especially if the change connected with another trade agreement, for example production moves out of the EU)
• the content raw material of the product
• the invoice name of the producr
• the code number of the product in the customs tariff

We demand you to apply digitally, if it is difficult for you to apply digitally. You can use this form (RÅK goods) (LDIR-726).

You can sent your application forms to postmottak@landbruksdirektoratet.no, or as a letter.

The information you have submitted will be checked by the Norwegian Agriculture Agency (landbruksdirektoratet). Decision of a tariff reduction takes effect from the date the Norwegian Agriculture Agency receives the application.

The Norwegian  Agriculture Agency processes the application and makes a decision. The processing time can be up to ten working days ( Monday to Friday).

You may be asked to submit additional documentation for example a data sheet from the manufacturer and Binding classification statement (BKU) from the toll customs. You are require to provide the necessary information for us, in order able to process the application. Asking for additional information, evaluating takes time and the case processing may take more time than ten working days.

If you have applied digitally, you will receive an email, when we have completed the processing of your application. You will find the answer letter both in the inbox in Altinn and by logging in to the application system for tariff reductions.

If your application is rejected, you need to reapply and the  new application of the tariff reduction will take effect from the date you apply.

You can appeal the decision. You can send your complaint to the Norwegian Directorate of Agriculture. if it`n the Norwegian Directorate of Agriculture reverses the decision. The Ministry of Agriculture and Food will process the appeal.

You will find the rules on appeal in the Public Administration Act, Chapter VI. The parties to the case have the right to known all the documents of the case, according to the Public Administration Act §§ 18 to 19.

Deadline for complaints: 3 weeks.

If it turns out afterwards that the tariff reduction has been granted on the wrong basis, the Norwegian Directorate of Agriculture can withdraw it, see § 6 in the RÅK import regulations. You as an importer must correct errors and possibly re-calculate customs duties for import, back to the time of import.

We update the tariffs for berries in the RÅK import regulations on 1. september every year. This may affect the duty rate on products containing berries. You will receive a new tariff reduction automatically with effect from 1. September, if your product contains berries. The old tariff reduction will no longer be valid.

The following commodity rates for berries are applied for 2021:

• Strawberry 0,56 kr/kg
• Raspberry 0,00 kr/kg
• Blackcurrant 1,95 kr/kg

The rates are calculated according to a model based on the production and prices of berries for international and domestic markets prices.

The new raw material rates for berrie is important for four item numbers in the customs tariff

The new raw material rates for berries can also affect the duty rate for these item numbers. 04.03.1020, 04.03.1030, 04.03.9002 and 21.05.0020, in the customs tariff, where the rate is determined by standard recipe containing berries. These are item numbers with a fixed reduced duty rate, so it is not necessary to apply for a tariff reduction to import.

The new tariff becomes automatically valid when the item is declared in the Customs Service's system TVINN.

You can apply afterwards to the Customs Service for recalculation. It is the Norwegian Customs Service that decides whether and to what extent you as an importer have violated provisions in the customs regulations, and whether an administrative sanction should be imposed, which is typically an additional duty ( administrative sanction), and/ or fine for violation.

Before you apply for recalculation, you must apply for a tariff reduction with backdating from the Norwegian Directorate of Agriculture for the product you have imported.