MERCOSUR origin in for duty; Kosovo and Brasil out of GSP lists

From 1 November 2026, the origin conditions in Vedlegg I to the EFTA-MERCOSUR free trade agreement apply as forskriftLovdata for duty purposes as wellLovdata. For trade under that agreement, whether a product counts as an originating product for preferansetollavgift is decided under those Vedlegg I conditionsLovdata. Tolletaten adopted the change on 15 October 2026 and it was published on 19 October 2026.

The change sits in the list in tollavgiftsforskriften § 4-1-1 first paragraph, which gives the origin conditions of each listed agreement the force of forskrift. The EFTA-MERCOSUR Vedlegg I enters that list as new nr. 24. The entries previously listed as nr. 24 to 38 then read as nr. 25 to 39, with no change to their substance. Readers who cite § 4-1-1 numbers use the new numbering for positions taken on or after the November date.

The same amending regulation removes two countries from the GSP country lists in vedlegg 1Lovdata. Kosovo leaves the group of lower-middle-income countries with fewer than 75 million inhabitants under § 3-1-2 second paragraph letter bLovdata, with effect from 1 December 2026Lovdata. Brasil leaves the group of other countries on the OECD DAC list under § 3-1-2 second paragraph letter cLovdata, with effect from 1 February 2027Lovdata. From those dates goods claiming GSP preference as originating in Kosovo or Brasil respectively no longer do so under those groupsLovdataLovdata.

The surrounding mechanics are unchanged. Preferansetollavgift is claimed in the customs declaration, and afterwards by amendment where the goods met the preference conditions when they passed to free disposal. The right is documented under the agreement concerned: valid varesertifikat EUR.1 or EUR-MED attested by the competent authority in the export country, origin declaration by the exporter on the invoice or another commercial document, declaration of origin by the importer, or other valid proof of origin. Bilateral agricultural agreements concluded under the free trade agreements can still carry deviating rules, and where they do those rules prevail over the first-paragraph list.

In practice, customs brokers, importers and exporters handling EFTA-MERCOSUR trade assess originating status against Vedlegg I from 1 November and use the agreement's proof form; those handling goods from Kosovo or Brasil check GSP eligibility against the removal dates and the group definitions in § 3-1-2. Readers who cite § 4-1-1 numbers use the new numbering for positions taken on or after the November date.

The rules stand in tollavgiftsforskriften § 4-1-1 and vedlegg 1 as amended by FOR-2026-10-15-2077Lovdata, laid down under tollavgiftsloven §§ 3-1 and 4-1.