{"data":[{"id":"iceland-norway","type":"rules_of_origin_scheme","attributes":{"scheme_code":"iceland-norway","title":"Agreement on Trade in Goods between Iceland, Norway and the UK","countries":["IS","NO"],"footnote":null,"unilateral":null,"fta_intro":"### Agreement on Trade in Goods between Iceland, the Kingdom of Norway and the United Kingdom\n\nThe UK has signed a trade in goods agreement with Iceland and Norway, which is in effect.\n\n### What the agreement covers\n\nThis agreement includes provisions on:\n\n- trade in goods - including provisions on preferential tariffs, tariff rate quotas, rules of origin and customs and trade facilitation\n- geographical indications with Iceland\n","introductory_notes":"### Note 1 - General Introduction\n\nThe list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 (Sufficient Working or Processing) of Annex I (Rules of Origin). There are four different types of rule, which vary according to the product:\n\n1. through working or processing a maximum content of non-originating materials is not exceeded;\n\n2. through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used;\n\n3. a specific working and processing operation is carried out; and\n\n4. working or processing is carried out on certain wholly obtained materials.\n\n\n### Note 2 - The Structure of the List\n\n2.1. The first two columns in the list describe the product obtained. Column 1 gives the heading number or Chapter number used in the Harmonized System and column 2 gives the description of goods used in that system for that heading or Chapter. For each entry in the first two columns, a rule is specified in column 3. Where, in some cases, the entry in column 1 is preceded by an ‘ex’, this signifies that the rules in column 3 apply only to the part of that heading as described in column 2.\n\n2.2. Where several heading numbers are grouped together in column 1 or a Chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 apply to all products which, under the Harmonized System, are classified in headings of the Chapter or in any of the headings grouped together in column 1.\n\n2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3.\n\n\n2.4. Where two alternative rules are set out in column 3, separated by “or”, it is at the choice of the exporter which one to use.\n\n\n### Note 3 - Examples of How to Apply the Rules\n\n3.1. Article 5 (Sufficient Working or Processing) of Annex I (Rules of Origin), concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party.\n\n3.2. Pursuant to Article 7 (Insufficient Working or Processing) of Annex I (Rules of Origin), the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.\n\nSubject to the provision referred to in Note 3.1, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.\n\nThus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.\n\nIf a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.\n\nExample: when the list-rule for Chapter 19 requires that “non-originating materials of headings 11.01 to 11.08 cannot exceed 20% weight”, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.\n\n3.3. Without prejudice to Note 3.2, where a rule uses the expression “manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.\n\nHowever, the expression “manufacture from materials of any heading, including other materials of heading ...” or “manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.\n\n\n3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.\n\n3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this.\n\n3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.\n\n\n### Note 4 - General provisions concerning certain agricultural goods\n\n4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 24.01 which are grown or harvested in a Party shall be treated as originating in that Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants.\n\n4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 17.01 (sucrose) and 17.02 (e.g. fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.\n\n\n### Note 5 - Terminology used in respect of certain textile products\n\n5.1. The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.\n\n5.2. The term “natural fibres” includes horsehair of heading 05.11, silk of headings 50.02 and 50.03, as well as wool-fibres and fine or coarse animal hair of headings 51.01 to 51.05, cotton fibres of headings 52.01 to 52.03, and other vegetable fibres of headings 53.01 to 53.05.\n\n5.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n\n5.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 55.01 to 55.07.\n\n\n5.5. Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design or technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.\n\n5.6. Printing (as a standalone operation) is defined as a technique by which an objectively assessed function, like colour, design or technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50% of the ex-works price of the product.\n\n\n### Note 6 - Tolerances applicable to products made of a mixture of textile materials\n\n6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product which, taken together, represent 15% or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4.)\n\n6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.\n\nThe following are the basic textile materials:\n\n- silk;\n\n- wool;\n\n- coarse animal hair;\n\n- fine animal hair;\n\n- horsehair;\n\n- cotton;\n\n- paper-making materials and paper;\n\n- flax;\n\n- true hemp;\n\n- jute and other textile bast fibres;\n\n- sisal and other textile fibres of the genus Agave;\n\n- coconut, abaca, ramie and other vegetable textile fibres;\n\n- synthetic man-made filament fibres of polypropylene;\n\n- synthetic man-made filament fibres of polyester;\n\n- synthetic man-made filament fibres of polyamide;\n\n- synthetic man-made filament fibres of polyacrylonitrile;\n\n- synthetic man-made filament fibres of polyimide;\n\n- synthetic man-made filament fibres of polytetrafluoroethylene;\n\n- synthetic man-made filament fibres of poly(phenylene sulphide);\n\n- synthetic man-made filament fibres of poly(vinyl chloride);\n\n- other synthetic man-made filament fibres;\n\n- artificial man-made filament fibres of viscose;\n\n- other artificial man-made filament fibres;\n\n- current-conducting filaments;\n\n- synthetic man-made staple fibres of polypropylene;\n\n- synthetic man-made staple fibres of polyester;\n\n- synthetic man-made staple fibres of polyamide;\n\n- synthetic man-made staple fibres of polyacrylonitrile;\n\n- synthetic man-made staple fibres of polyimide;\n\n- synthetic man-made staple fibres of polytetrafluoroethylene;\n\n- synthetic man-made staple fibres of poly(phenylene sulphide);\n\n- synthetic man-made staple fibres of poly(vinyl chloride);\n\n- other synthetic man-made staple fibres;\n\n- artificial man-made staple fibres of viscose;\n\n- other artificial man-made staple fibres;\n\n- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;\n\n- products of heading 56.05 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n\n- other products of heading 56.05;\n\n- glass fibres;\n\n- metal fibres;\n\n- mineral fibres.\n\n6.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20% in respect of this yarn.\n\n6.4. In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30% in respect of this strip.\n\n### Note 7 - Other tolerances applicable to certain textile products\n\n7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15% of the ex-works price of the product.\n\n7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.\n\n7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n\n### Note 8 - Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27\n\n8.1 For the purposes of headings ex 27.07 and 27.13, the “specific processes” are the following:\n\n1. vacuum-distillation;\n\n2. redistillation by a very thorough fractionation process;\n\n3. cracking;\n\n4. reforming;\n\n5. extraction by means of selective solvents;\n\n6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;\n\n7. polymerisation;\n\n8. alkylation; and\n\n9. isomerisation.\n\n8.2 For the purposes of headings 27.10, 27.11 and 27.12, the “specific processes” are the following:\n\n1. vacuum-distillation;\n\n2. redistillation by a very thorough fractionation process;\n\n3. cracking;\n\n4. reforming;\n\n5. extraction by means of selective solvents;\n\n6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;\n\n7. polymerisation;\n\n8. alkylation;\n\n9. isomerisation;\n\n10. in respect of heavy oils of heading ex 27.10 only, desulphurisation with hydrogen, resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);\n\n11. in respect of products of heading 27.10 only, deparaffining by a process other than filtering;\n\n12. in respect of heavy oils of heading ex 27.10 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 27.10 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;\n\n13. in respect of fuel oils of heading ex 27.10 only, atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n\n14. in respect of heavy oils other than gas oils and fuel oils of heading ex 27.10 only, treatment by means of a high-frequency electrical brush discharge; and\n\n15. in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 27.12 only, de-oiling by fractional crystallisation.\n\n8.3 For the purposes of headings ex 27.07 and 27.13, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.\n\n\n### Note 9 - Definition of specific processes and simple operations carried out in respect of certain products\n\n9.1. Products falling within Chapter 30 obtained in a Party by using cell cultures shall be considered as originating in that Party. “Cell culture” is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism.\n\n9.2. Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 33.01, 3302.10) 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in a Party by fermentation shall be considered as originating in that Party.\n\n   - Fermentation: “Fermentation” is a biotechnological process in which human, animal or plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39.\n\n9.3. The following processing operations are considered sufficient according to paragraph 1 of Article 5 (Sufficient Working or Processing) for products falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 33.01) 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26):\n\n   - **Chemical reaction**: A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the \"CAS number\".\n\n      The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallization.\n\n      A chemical reaction as defined above is to be considered as origin conferring.\n\n   - **Mixtures and Blends**: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered as origin conferring.\n\n   - **Purification**: Purification is to be considered as origin conferring provided that the purification occurs in one or both of the Parties and results in one of the following criteria being satisfied:\n\n   1. purification of a good resulting in the elimination of at least 80% of the content of existing impurities; or\n\n   2. the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:\n\n      (1) pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;\n\n      (ii) chemical products and reagents for analytical, diagnostic or laboratory uses;\n\n      (iii) elements and components for use in micro-electronics;\n\n      (iv) specialised optical uses;\n\n      (v) biotechnical use (e.g. in cell culturing, in genetic technology, or as a catalyst);\n\n      (vi) carriers used in a separation process; or\n\n      (vii) nuclear grade uses.\n\n   - **Change in particle size**: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good, and having different physical or chemical characteristics from the input materials is to be considered as origin conferring.\n\n   - **Standard materials**: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.\n\n   - **Isomer separation**: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.\n","cumulation_methods":{"bilateral":["GB","IS","NO"],"extended":["EU","AD","SM","XK","DZ","BA","FO","GE","IL","JO","EG","LB","XS","ME","MA","MK","PS","AL","SY","UA","CH","LI","TR"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"5987d9380753bcddcc8e9bcf3e147bda","type":"rules_of_origin_link"},{"id":"3da44db16e584d84511858eef38f9142","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"06b077f8f8d71367785e3bcae04c44ad","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"iceland-norway/cumulation-export","type":"rules_of_origin_article"},{"id":"iceland-norway/originating_export","type":"rules_of_origin_article"},{"id":"iceland-norway/sufficiently-worked","type":"rules_of_origin_article"},{"id":"iceland-norway/neutral-elements","type":"rules_of_origin_article"},{"id":"iceland-norway/origin_processes","type":"rules_of_origin_article"},{"id":"iceland-norway/tolerances","type":"rules_of_origin_article"},{"id":"iceland-norway/sets","type":"rules_of_origin_article"},{"id":"iceland-norway/accessories","type":"rules_of_origin_article"},{"id":"iceland-norway/wholly-obtained","type":"rules_of_origin_article"},{"id":"iceland-norway/insufficient-processing","type":"rules_of_origin_article"},{"id":"iceland-norway/packaging","type":"rules_of_origin_article"},{"id":"iceland-norway/non-alteration","type":"rules_of_origin_article"},{"id":"iceland-norway/verification","type":"rules_of_origin_article"},{"id":"iceland-norway/duty-drawback","type":"rules_of_origin_article"},{"id":"iceland-norway/originating_import","type":"rules_of_origin_article"},{"id":"iceland-norway/cumulation-import","type":"rules_of_origin_article"},{"id":"iceland-norway/packaging_retail","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"a7a37e1af56e2a54f71711144f4c3d78","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"64589b53e774adc971c15f9de72608cf","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"5987d9380753bcddcc8e9bcf3e147bda","type":"rules_of_origin_link","attributes":{"text":"Agreement on trade in goods between Iceland, Norway and the UK","url":"https://www.gov.uk/government/collections/agreement-on-trade-in-goods-between-iceland-norway-and-the-uk","source":"scheme"}},{"id":"3da44db16e584d84511858eef38f9142","type":"rules_of_origin_link","attributes":{"text":"Trade with Iceland and Norway","url":"https://www.gov.uk/guidance/summary-of-agreement-on-trade-in-goods-between-iceland-norway-and-the-uk","source":"scheme"}},{"id":"06b077f8f8d71367785e3bcae04c44ad","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"1. For the purpose of obtaining preferential tariff treatment in the importing Party, a proof of origin in the form of an origin declaration in accordance with Annex 4 to this Origin Reference Document must be completed by an exporter in a Party for products originating in any Party and otherwise fulfilling the requirements of this Origin Reference Document.\n\n2. The origin declaration must be made out using one of the linguistic versions of the text set out in Annex 4 to this Origin Reference Document on an invoice or on any other commercial document that describes the originating product in sufficient detail to enable its identification. The importing Party shall not require the importer to submit a translation of the origin declaration.\n\n3. The origin declaration shall bear the original signature of the exporter or the authorised representative under the exporter’s responsibility.\n\n4. Notwithstanding paragraph 3, the following are permitted pursuant to this Origin Reference Document:\n\n   - the use of electronic signatures or identification codes pursuant to paragraph 5 for exporters in the United Kingdom; and\n\n   - authorization numbers pursuant to Article 20 (Approved Exporter) for exporters in Iceland or Norway.\n\n5. An origin declaration may be sent electronically and directly from the exporter in one Party to an importer in another Party.\n\n6. The origin declaration may be completed when the products to which it relates are exported, or after exportation. An origin declaration shall be valid one year from the date of completion, or for such longer period as may be provided by the importing Party.\n\n7. An origin declaration may apply to multiple shipments of identical products imported into a Party within the period specified in the origin declaration, which shall not exceed 12 months.\n\n8. Notwithstanding paragraph 1, the Parties may allow forwarding agents, customs brokers and other persons to complete an origin declaration. In such cases, such persons must be empowered in writing by the exporter of the product to complete origin declarations. They must submit the said authorisation to the competent authorities, at their request.\n\n9. An exporter who has completed an origin declaration must keep a copy of the origin declaration and all documents supporting the originating status of the product, in paper or electronic form, for at least three years from the date of completion.\n\n10. If an exporter has completed an origin declaration for a product referred to in paragraph 2 of Article 8 (Cumulation), the exporter must possess a completed and signed supplier’s declaration in accordance with Annex 5 to this Origin Reference Document or Annex 6 to this Origin Reference Document from the supplier of the non-originating materials used in the production of the product. The customs authority of the exporting Party may, subject to its domestic requirements, allow the supplier’s declaration to be completed without signature.\n\n#### Approved exporter\n\n1. The customs authorities of Iceland or Norway may, subject to domestic requirements, authorise an exporter of that Party (hereinafter referred to as “approved exporter”) to complete origin declarations without signature.\n\n2. An exporter who requests such authorisation must offer to the satisfaction of the customs authorities of Iceland or Norway all guarantees necessary to verify the originating status of the products as well as the fulfilment of any other requirement under this Origin Reference Document.\n\n3. The customs authorities of Iceland or Norway shall provide, to the approved exporter, an authorisation number to be included in the origin declaration instead of the signature.\n\n4. The customs authorities of Iceland or Norway shall monitor the proper use of an authorisation and may withdraw it if the exporter no longer meets the conditions or otherwise makes improper use of it.\n"}},{"id":"iceland-norway/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"Without prejudice to the provisions of Article 2 (General Requirements), products shall be considered as originating in the exporting Party when exported to another Party if they are obtained in the exporting Party incorporating materials originating in any Party or in any of the countries listed in Appendix 3 to this Annex provided that the conditions set out in paragraph 6 below are met. It shall not be necessary for such materials to have undergone sufficient working or processing.\n\nWithout prejudice to the provisions of Article 2 (General Requirements), working or processing carried out in the United Kingdom, Iceland, Norway or the European Union, shall be considered as having been carried out in the exporting Party, subject to the conditions set out in subparagraphs 6(a) and 6(c).\n\nFor cumulation provided for in paragraph 1, where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 7 (Insufficient Working or Processing), the product obtained shall be considered as originating in a Party only where the value added there is greater than the value of the materials used originating in each one of the countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in a Party.\n\nFor cumulation provided for in paragraph 2, when the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 7 (Insufficient Working or Processing), the product obtained shall be considered as originating in the exporting Party only when the value added there is greater than the value added in each one of the other countries listed in paragraph 2.\n\nProducts originating in one of the other countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in the exporting Party shall retain their origin if exported into one of these countries.\n\nThe conditions set out in this paragraph are:\n\n1. preferential trade agreements in accordance with Article XXIV of GATT 1994 are in effect between the exporting Party and the non-Party in question and between the importing Party and that non-Party, which foresee procedures for proving origin and administrative cooperation procedures, including procedures for verification of originating status;\n\n2. for cumulation of materials, these materials meet the relevant rules under this Agreement (mutatis mutandis) in order to qualify as originating in the non-Party in question; and\n\n3. the working or processing carried out in the exporting Party goes beyond those referred to in paragraph 1 of Article 7 (Insufficient Working or Processing), without prejudice to paragraphs 3 and 4 of this Article. Such materials do not have to undergo sufficient working or processing.\n\nWhere preferential trade agreements are in effect between the exporting Party and a non-Party not listed in Appendix 3 to this Annex and between the importing Party and the same non-Party, the following shall apply:\n\n1. Products imported from that non-Party which are used as materials in the manufacture of a product in a Party, which product is subsequently exported to the other Party, shall be considered as originating in the Party where the last operation has been carried out once a decision to that effect has been adopted by the Joint Committee, and subject to the terms of that decision;\n\n2. Except to the extent that that decision may provide to the contrary, the terms of that decision, once it is adopted, shall be deemed to include the conditions set out in paragraph 6;\n\n3. The Joint Committee shall take into account the special position of materials classified within Chapters 1 to 24 and Chapters 35 and 38 of the Harmonized System, insofar as sensitive sectors may be affected; and\n\n4. The Parties shall use their best endeavours to ensure that the Joint Committee shall reach an appropriate decision promptly on the request of any Party and, if that decision lays down further conditions, that such conditions shall be the least trade-restrictive conditions reasonable in the circumstances.\n\n{{ Article 8 }}\n"}},{"id":"iceland-norway/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:\n\n1. products **wholly obtained** in that Party, within the meaning of Article 3 (Wholly Obtained Products);\n\n2. products obtained in that Party incorporating non-originating materials, provided that such materials have undergone **sufficient working or processing** in that Party within the meaning of Article 5 (Sufficient Working or Processing); *and*\n\n3. products produced exclusively from **originating materials**.\n\n{{ Article 2 }}\n"}},{"id":"iceland-norway/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"### Sufficiently Worked or Processed Products\n\nWithout prejudice to paragraph 3 and to Article 7 (Insufficient Working or Processing), products which are not wholly obtained in a Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Appendix 2 to this Annex for the goods concerned are fulfilled.\n\nIf a product which has obtained originating status in a Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.\n\nThe determination of whether the requirements of paragraph 1 are met shall be carried out for each product.\n\nHowever, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Parties may authorise exporters to calculate the ex-works price of the products and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.\n\nWhere the second sentence of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the exporting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.\n\nExporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.\n\nThe averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.\n\n\n{{ Article 5 }}\n"}},{"id":"iceland-norway/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture:\n\n1. energy and fuel;\n\n2. plant and equipment;\n\n3. machines and tools; and\n\n4. any other goods which do not enter, and which are not intended to enter, into the final composition of the product.\n\n{{ Article 14 }}\n"}},{"id":"iceland-norway/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 12 - Importation Requirements\n\nEach Party shall grant preferential tariff treatment in accordance with this Agreement to originating products of a Party imported from a Party, on the basis of a claim for preferential tariff treatment made by the importer based on an origin declaration referred to in Article 19 (Origin Declaration).\n\nAn origin declaration must be submitted to the customs authority of the importing Party within one year from its completion or within the validity period provided by the importing Party if longer. The expiration of this period may be suspended as long as the products covered by that origin declaration remain under the customs control of the importing Party. After this period, an origin declaration may be accepted only in exceptional circumstances.\n\nNotwithstanding paragraph 1, a Party may, in accordance with its domestic law, waive the requirements to present an origin declaration.\n\nAn importer who has been granted preferential tariff treatment must keep the origin declaration and other relevant documents for three years after the date on which preferential tariff treatment was granted, or longer if required by the law of the importing Party.\n\n## Article 22 - Delayed Claims for Preferential Treatment\n\nIf a product would have qualified for preferential treatment when it was imported into a Party but the importer did not have an origin declaration at the time of importation, the importer of the product having a valid origin declaration may, within a period of time of no less than 2 years after the date of importation, apply in accordance with domestic law for a refund of duties paid as a result of the good not having been accorded preferential tariff treatment.\n\n## Article 23 - Importation by Instalments\n\nWhere, at the request of an importer and in accordance with domestic laws, regulations, or published requirements of the importing Party, a dismantled or non-assembled product within the meaning of General Rule 2(a) for the interpretation of the Harmonized System is imported by instalments, a single origin declaration may be submitted to the customs authority upon importation of the first instalment. Alternatively, an origin declaration may be submitted for each imported instalment.\n\n## Article 24 - Exemptions from Origin Declaration Requirements\n\nEach Party may, in conformity with its law, waive the requirement to present an origin declaration for low value importations of originating goods from the other Party.\n\nEach Party may exclude any importation from the provisions made under paragraph 1 when the importation is part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the requirements of this Annex related to origin declarations.\n\nEach Party may set value limits for products referred to in paragraph 1 and shall exchange information with the other Parties regarding those limits.\n\n## Article 25 - Record Keeping Requirements\n\nThe exporting Party shall require an exporter that has completed an origin declaration to keep, and to provide on request:\n\n1. a copy of the origin declaration and all supporting documents; and\n\n2. written statements from producers or suppliers which evidence the origin declaration’s claim that the good is originating,\n\nfor three years after the completion of the origin declaration, or for such longer period of time as the exporting Party may specify.\n\nEach Party shall provide that, if an exporter has based an origin declaration on a written statement from a producer or supplier, that producer or supplier shall be required to maintain records in accordance with paragraph 1.\n\nThe importing Party may require that an importer that has been granted preferential treatment shall keep documentation relating to the importation of the good, including a copy of the origin declaration, for three years after the date of import, or for such longer period of time as that Party may specify.\n\nEach Party shall permit, in accordance with that Party’s law, importers, exporters, producers and suppliers in that Party to maintain documentation or records in any medium, provided that the documentation or records can be retrieved and printed.\n\nA Party may deny preferential treatment to a good that is the subject of a verification of origin when the importer, exporter, producer or supplier of the good that is required to maintain records or documentation under this Article:\n\n1. fails to maintain records or documentation in accordance with this Annex; or\n\n2. denies access to those records or documentation.\n\n## Article 26 - Cooperation of Exporters and Importers with the Customs Authority\n\nEach Party shall ensure that exporters and importers benefitting from the Agreement must, within the framework of this Agreement and subject to the law of that Party, cooperate with the customs authority of that Party and submit, upon their request, supporting documents regarding the fulfilment of the requirements of this Annex.\n\nThe exporting Party shall ensure that an exporter who has completed an origin declaration must:\n\n1. upon request of the customs authority of that Party, submit the documents referred to in paragraph 9 of Article 19 (Origin Declaration) to that authority, which may carry out inspections and verify the exporters’ or the producer’s accounts and take other appropriate measures; and\n\n2. when becoming aware of or having reason to believe that an origin declaration contains incorrect information, immediately notify the importer and the customs authority of the exporting Party of any change affecting the originating status of each product covered by that origin declaration.\n\nThe importing Party shall ensure that an importer who has requested or has been granted preferential tariff treatment must:\n\n1. upon request of the customs authority of that Party, submit the documents referred to in paragraph 4 of Article 17 (Non-alteration) to that authority; and\n\n2. when becoming aware of or having reason to believe that the origin declaration contains incorrect information, immediately notify the customs authority of that Party of any change affecting the originating status of each product covered by an origin declaration.\n\n## Article 27 - Discrepancies\n\nThe customs authority of the importing Party shall not reject a claim for preferential tariff treatment due to minor errors or discrepancies in the origin declaration, or for the sole reason that an invoice was issued in a third country.\n\n## Article 28 - Verification of Origin\n\nThe customs authority of the exporting Party shall carry out verifications of origin declarations on request of the importing Party.\n\nThe verification request may question the authenticity of origin declarations, the originating status of the product concerned or the fulfilment of other requirements of this Annex. It shall identify the reasons for the inquiry and include a copy of the origin declaration and, if appropriate, any other document or information giving reason to believe that the origin declaration could be invalid.\n\nThe importing Party shall submit the verification request to the exporting Party within 34 months from the completion of the origin declaration. The exporting Party is not obliged to conduct verifications based on verification requests received after that deadline.\n\nThe customs authority of the importing Party may, subject to its domestic law, suspend preferential tariff treatment of a product covered by an origin declaration until the verification procedure has been finalised.\n\nThe customs authority of the exporting Party may request evidence, carry out inspections at the exporter’s or producer’s premises, check the exporter’s and the producer’s accounts and take other appropriate measures to verify compliance with this Annex.\n\nThe requesting Party shall be informed of the results and findings of the verification within 10 months from the date of the verification request. If the requesting Party receives no reply within that time limit, or if the reply does not clearly state whether a product is originating or whether the origin declaration is valid, the requesting Party may deny preferential tariff treatment to the consignment covered by the origin declaration in question.\n\nWhere the requested Party is unable to meet the deadline referred to in paragraph 6, it shall, upon request within that deadline, be granted an extension of the deadline.\n\nEach Party shall provide that, if there are differences in relation to the verification procedures of this Article or in the interpretation of the rules of origin in determining whether a good qualifies as originating, and these differences cannot be resolved through consultations between the customs authority requesting the verification and the customs authority responsible for performing the verification, and if the customs authority of the importing Party intends to make a determination of origin that is inconsistent with the results and findings of the verification provided by the customs authority of the exporting Party, the customs authority of the importing Party shall notify the customs authority of the exporting Party within 60 days of receiving those results and findings of the verification.\n\nAt the request of either Party, the Parties shall hold and conclude consultations within 90 days from the date of the notification referred to in paragraph 8 to resolve those differences. The period for concluding consultations may be extended on a case-by-case basis by mutual written consent between the Parties. If the differences cannot be settled by consultation between the Parties, each Party may seek to resolve these differences within the Joint Committee.\n\n## Article 29 - Denial of Preferential Tariff Treatment\n\nAn importing Party may deny preferential tariff treatment or recover unpaid customs duties in accordance with its domestic law where a product does not meet the requirements of this Annex or where the importer or exporter fails to demonstrate compliance with the relevant requirements.\n\nSlight discrepancies between the statements made in the origin declaration and those made in other documents submitted to the customs authority for customs clearance or obvious formal errors, such as typing errors in an origin declaration, shall not as such render the origin declaration invalid.\n\nIn all cases, the settlement of differences between the importer and the customs authority of the importing Party shall be under the law of the importing Party.\n\n## Article 30 - Notifications and cooperation The Parties shall provide each other with:\n\n1. the addresses of their customs authorities responsible for verifications referred to in Article 28 (Verification of Origin) and other issues related to the implementation or application of this Annex;\n\n2. information on the use of electronic signatures and identification codes referred to in Article 19 (Origin Declaration), and authorisation numbers referred to in Article 20 (Approved Exporter); and\n\n3. information on the interpretation, application and administration of this Annex.\n\nThe Parties shall endeavour to resolve technical matters related to the implementation or application of this Annex, to the extent possible, through direct consultations between the customs authorities referred to in subparagraph (1)(a) or in the Sub-Committee on Trade in Goods. Disputes that cannot be settled through such consultations shall be submitted to the Joint Committee.\n\nThe Parties shall provide each other with details of the arrangements or agreements, including their dates of entry into effect, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1, 2 and 7 of Article 8 (Cumulation).\n\n## Article 31 - Confidentiality\n\nThis Annex does not require a Party to furnish or allow access to information, the disclosure of which would impede law enforcement or would be contrary to that Party’s law protecting business information.\n\nEach Party shall maintain, in conformity with its law, the confidentiality of the information collected pursuant to this Annex and shall protect that information from disclosure that could prejudice the competitive position of the person providing the information. If the Party receiving or obtaining the information is required by its law to disclose the information, that Party shall notify the person or Party who provided that information.\n\nEach Party shall ensure that the confidential information collected pursuant to this Annex shall not be used for purposes other than the administration and enforcement of determinations of origin and of customs matters, except with the permission of the person or Party who provided the confidential information.\n\nWhere personal data is transferred pursuant to this Annex, such transfer shall take place in accordance with the transferring Party’s rules on international transfers of personal data. Where needed, each Party shall make best efforts, while respecting its rules on international transfers of personal data, to establish safeguards necessary for the transfer of personal data.\n\nNotwithstanding paragraph 3, a Party may allow information collected pursuant to this Annex to be used in any administrative, judicial, or quasi-judicial proceedings instituted for failure to comply with customs -related law implementing this Annex. A Party shall notify the person or Party who provided the information in advance of such use.\n\nThe Parties shall exchange information on their respective laws for the purpose of facilitating the operation and application of paragraph 2.\n"}},{"id":"iceland-norway/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"1. By way of derogation from Article 5 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Appendix 2 to this Annex, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:\n\n   - 15% of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products in Chapter 16;\n\n   - 15% of the ex-works price of the product for products other than those covered by point (a).\n\n2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63, for which the tolerances mentioned in Notes 6 and 7 of Appendix 1 to this Annex shall apply.\n\n3. Paragraphs 1 and 2 shall not allow any of the percentages for the maximum content of non-originating materials, as specified in the rules laid down in the list in Appendix 2 to this Annex, to be exceeded.\n\n4. Paragraphs 1 and 2 shall not apply to products wholly obtained in a Party within the meaning of Article 3 (Wholly Obtained Products). However, without prejudice to Article 7 (Insufficient Working and Processing) and Article 9 (Unit of Qualification), the tolerance provided for in those provisions shall nevertheless apply to products for which the rule laid down in the list in Appendix 2 to this Annex requires that the materials which are used in the manufacture of that product are wholly obtained.\n\n{{ Article 6 }}\n"}},{"id":"iceland-norway/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"### Sets\n\nSets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all the component products are originating.\n\nWhen a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.\n\n{{ Article 13 }}\n"}},{"id":"iceland-norway/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"Accessories, spare parts, tools and instructional or other information materials shall be regarded as one product with the piece of equipment, machine, apparatus or vehicle in question if they:\n\n1. are classified and delivered with, but not invoiced separately from, the product; and\n\n2. are of the types, quantities and value customary for that product.\n\nAccessories, spare parts, tools and instructional or other information materials referred to paragraph 1 shall be disregarded in determining the origin of the product except for the purposes of calculating the maximum value of non-originating materials if a product is subject to a maximum value of non-originating materials set out in Appendix 2 to this Annex.\n\n{{ Article 12 }}\n"}},{"id":"iceland-norway/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"$LegislativeList\n* 1. The following shall be considered as wholly obtained in a Party:\n\n    * a. mineral products and natural water extracted from its soil or from its seabed;\n\n    * b. plants, including aquatic plants, and vegetable products grown or harvested there;\n\n    * c. live animals born and raised there;\n\n    * d. products from live animals raised there;\n\n    * e. products from slaughtered animals born and raised there;\n\n    * f. products obtained by hunting or fishing conducted there;\n\n    * g. products obtained from aquaculture there (applies if aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, are born or raised from seed stock such as eggs, roes, fry,\n    fingerlings, larvae, parr, or smolts by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding or protection from predators.);\n\n    * h. products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;\n\n    * i. products made on board its factory ships exclusively from products referred to in point (h);\n\n    * j. waste and scrap resulting from manufacturing operations conducted there;\n\n    * k. used products collected there, fit only for the recovery of raw materials;\n\n    * l. products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights; and\n\n    * m. goods produced there exclusively from the products specified in points a to l\n\n{{ Article 3 }}\n\n* 2. The terms ‘its vessels’ and ‘its factory ships’ shall apply only to vessels and factory ships which meet each of the following requirements:\n\n    * a. they are registered in the exporting or the importing Party; and\n\n    * b. they sail under the flag of the exporting or the importing Party;\n$EndLegislativeList\n"}},{"id":"iceland-norway/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"Without prejudice to paragraph 2, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 5 (Sufficient Working or Processing) are satisfied:\n\n1. preserving operations to ensure that the products remain in good condition during transport and storage;\n\n2. breaking-up and assembly of packages;\n\n3. washing, cleaning; removal of dust, oxide, oil, paint or other coverings;\n\n4. ironing or pressing of textiles;\n\n5. simple painting and polishing operations;\n\n6. husking and partial or total milling of rice; polishing, and glazing of cereals and rice;\n\n7. operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;\n\n8. peeling, stoning and shelling, of fruits, nuts and vegetables;\n\n9. sharpening, simple grinding or simple cutting;\n\n10. sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);\n\n11. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n12. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n13. simple mixing of products, whether or not of different kinds;\n\n14. mixing of sugar with any material;\n\n15. for Chapters 27 to 40 of the Harmonized System, simple addition of water or dilution with water or another substance that does not materially alter the characteristics of the good;\n\n16. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n17. slaughter of animals; and\n\n18. a combination of two or more operations specified in sub-paragraphs 1 to 18.\n\nAll the operations carried out in the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.\n\nFor the purposes of paragraph 1, operations shall be considered simple if neither special skills nor machines, apparatus or equipment especially produced or installed are needed for carrying out those operations.\n"}},{"id":"iceland-norway/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"**Packing Materials and Containers for Shipment**\n\nPacking materials and containers for shipment that are used to protect a product during transportation shall be disregarded in determining whether a product is originating.\n\n{{ Article 10 }}\n"}},{"id":"iceland-norway/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"The preferential treatment provided for under this Agreement shall apply only to products satisfying the requirements of this Agreement and declared for importation in a Party provided that those products are the same as those exported from the exporting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the country(ies) of transit or splitting, as permitted by paragraphs 2 and 3, prior to being declared for home use.\n\nStorage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit.\n\nWithout prejudice to Title V of this Annex, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting.\n\nIn the case of doubt, the importing Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:\n\n1. contractual transport documents such as bills of lading;\n\n2. factual or concrete evidence based on marking or numbering of packages;\n\n3. a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or\n\n4. any evidence related to the goods themselves.\n"}},{"id":"iceland-norway/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Origin Declaration\n\nFor the purpose of obtaining preferential tariff treatment in the importing Party, a proof of origin in the form of an origin declaration in accordance with Appendix 4 to this Annex must be completed by an exporter in a Party for products originating in any Party and otherwise fulfilling the requirements of this Annex.\n\nThe origin declaration must be made out using one of the linguistic versions of the text set out in Appendix 4 to this Annex on an invoice or on any other commercial document that describes the originating product in sufficient detail to enable its identification. The importing Party shall not require the importer to submit a translation of the origin declaration.\n\nThe origin declaration shall bear the original signature of the exporter or the authorised representative under the exporter’s responsibility.\n\nNotwithstanding paragraph 3, the Parties shall allow:\n\n\n1. the use of electronic signatures or identification codes pursuant to paragraph 5 for exporters in the United Kingdom; and\n\n2. authorisation numbers pursuant to Article 20 (Approved Exporter) for exporters in Iceland or Norway.\n\nEach Party shall permit an origin declaration to be sent electronically and directly from the exporter in one Party to an importer in the other Party. Such an approach will allow the use of electronic signatures or identification codes.\n\nThe origin declaration may be completed when the products to which it relates are exported, or after exportation. An origin declaration shall be valid one year from the date of completion, or for such longer period as may be provided by the importing Party.\n\nAn origin declaration may apply to multiple shipments of identical products imported into a Party within the period specified in the origin declaration, which shall not exceed 12 months.\n\nNotwithstanding paragraph 1, the Parties may allow forwarding agents, customs brokers and other persons to complete an origin declaration. In such cases, such persons must be empowered in writing by the exporter of the product to complete origin declarations. They must submit the said authorisation to the competent authorities, at their request.\n\nAn exporter who has completed an origin declaration must keep a copy of the origin declaration and all documents supporting the originating status of the product, in paper or electronic form, for at least three years from the date of completion.\n\nIf an exporter has completed an origin declaration for a product referred to in paragraph 2 of Article 8 (Cumulation), the exporter must possess a completed and signed supplier’s declaration in accordance with Appendix 5 to this Annex or Appendix 6 to this Annex from the supplier of the non-originating materials used in the production of the product. The customs authority of the exporting Party may, subject to its domestic requirements, allow the supplier’s declaration to be completed without signature.\n\n## Approved Exporter\n\nThe customs authorities of Iceland or Norway may, subject to domestic requirements, authorise an exporter of that Party (hereinafter referred to as “approved exporter”) to complete origin declarations without signature.\n\nAn exporter who requests such authorisation must offer to the satisfaction of the customs authorities of Iceland or Norway all guarantees necessary to verify the originating status of the products as well as the fulfilment of any other requirement under this Annex.\n\nThe customs authorities of Iceland or Norway shall provide, to the approved exporter, an authorisation number to be included in the origin declaration instead of the signature.\n\nThe customs authorities of Iceland or Norway shall monitor the proper use of an authorisation and may withdraw it if the exporter no longer meets the conditions or otherwise makes improper use of it.\n\n{{ Articles 19 and 20 }}\n"}},{"id":"iceland-norway/duty-drawback","type":"rules_of_origin_article","attributes":{"article":"duty-drawback","content":"1.   Non-originating materials used in the manufacture of products originating in a Party for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in any of the Parties to drawback of, or exemption from, customs duties of whatever kind.\n\n2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in any of the Parties to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.\n\n3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.\n\n4.   The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the meaning of Article 9 when such items are non-originating.\n\n5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the United Kingdom-Iceland Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the United Kingdom-Iceland Agreement.\n"}},{"id":"iceland-norway/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:\n\n1. products **wholly obtained** in that Party, within the meaning of Article 3 (Wholly Obtained Products);\n\n2. products obtained in that Party incorporating non-originating materials, provided that such materials have undergone **sufficient working or processing** in that Party within the meaning of Article 5 (Sufficient Working or Processing); *and*\n\n3. products produced exclusively from **originating materials**.\n\n{{ Article 2 }}\n"}},{"id":"iceland-norway/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"Without prejudice to the provisions of Article 2 (General Requirements), products shall be considered as originating in the exporting Party when exported to another Party if they are obtained in the exporting Party incorporating materials originating in any Party or in any of the countries listed in Appendix 3 to this Annex provided that the conditions set out in paragraph 6 below are met. It shall not be necessary for such materials to have undergone sufficient working or processing.\n\nWithout prejudice to the provisions of Article 2 (General Requirements), working or processing carried out in the United Kingdom, Iceland, Norway or the European Union, shall be considered as having been carried out in the exporting Party, subject to the conditions set out in subparagraphs 6(a) and 6(c).\n\nFor cumulation provided for in paragraph 1, where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 7 (Insufficient Working or Processing), the product obtained shall be considered as originating in a Party only where the value added there is greater than the value of the materials used originating in each one of the countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in a Party.\n\nFor cumulation provided for in paragraph 2, when the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 7 (Insufficient Working or Processing), the product obtained shall be considered as originating in the exporting Party only when the value added there is greater than the value added in each one of the other countries listed in paragraph 2.\n\nProducts originating in one of the other countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in the exporting Party shall retain their origin if exported into one of these countries.\n\nThe conditions set out in this paragraph are:\n\n1. preferential trade agreements in accordance with Article XXIV of GATT 1994 are in effect between the exporting Party and the non-Party in question and between the importing Party and that non-Party, which foresee procedures for proving origin and administrative cooperation procedures, including procedures for verification of originating status;\n\n2. for cumulation of materials, these materials meet the relevant rules under this Agreement (mutatis mutandis) in order to qualify as originating in the non-Party in question; and\n\n3. the working or processing carried out in the exporting Party goes beyond those referred to in paragraph 1 of Article 7 (Insufficient Working or Processing), without prejudice to paragraphs 3 and 4 of this Article. Such materials do not have to undergo sufficient working or processing.\n\nWhere preferential trade agreements are in effect between the exporting Party and a non-Party not listed in Appendix 3 to this Annex and between the importing Party and the same non-Party, the following shall apply:\n\n1. Products imported from that non-Party which are used as materials in the manufacture of a product in a Party, which product is subsequently exported to the other Party, shall be considered as originating in the Party where the last operation has been carried out once a decision to that effect has been adopted by the Joint Committee, and subject to the terms of that decision;\n\n2. Except to the extent that that decision may provide to the contrary, the terms of that decision, once it is adopted, shall be deemed to include the conditions set out in paragraph 6;\n\n3. The Joint Committee shall take into account the special position of materials classified within Chapters 1 to 24 and Chapters 35 and 38 of the Harmonized System, insofar as sensitive sectors may be affected; and\n\n4. The Parties shall use their best endeavours to ensure that the Joint Committee shall reach an appropriate decision promptly on the request of any Party and, if that decision lays down further conditions, that such conditions shall be the least trade-restrictive conditions reasonable in the circumstances.\n\n{{ Article 8 }}\n"}},{"id":"iceland-norway/packaging_retail","type":"rules_of_origin_article","attributes":{"article":"packaging_retail","content":"**Packaging Materials and Containers for Retail Sale**\n\nPackaging materials and containers in which the product is packaged for retail sale, if classified with the product, shall be disregarded in determining the origin of the product, except for the purposes of calculating the maximum value of non-originating materials if a product is subject to a maximum value of non-originating materials in accordance with Appendix 2 to this Annex.\n\n{{ Article 11 }}\n"}},{"id":"70933b2d35848467976b6541b36ff77e","type":"rules_of_origin_v2_rule","attributes":{"rule":"Specific process(es). See Introductory Note 9.","rule_class":[],"operator":null,"footnotes":[]}},{"id":"8ce38c329c9dcf0f123bc65911eab371","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the product. However, materials of the same subheading as the product may be used, provided that their total value does not exceed **20%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **50%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"a7a37e1af56e2a54f71711144f4c3d78","type":"rules_of_origin_rule_set","attributes":{"heading":"Chapter 39","subdivision":"Plastics and articles thereof"},"relationships":{"rules":{"data":[{"id":"70933b2d35848467976b6541b36ff77e","type":"rules_of_origin_v2_rule"},{"id":"8ce38c329c9dcf0f123bc65911eab371","type":"rules_of_origin_v2_rule"},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule"}]}}},{"id":"64589b53e774adc971c15f9de72608cf","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Agreement between the United Kingdom of Great Britain and Northern Ireland, Iceland and the Kingdom of Norway on Trade in Goods, dated 8th July 2021 ('the Iceland Origin Reference Document')","ord_version":"2.0","ord_date":"5 August 2022","ord_original":"050822_Iceland_Norway_ORD.odt"}}]}