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NorwayLovdata

Lettmelasserte roesnitter gets conversion factor 88.0 for feed duty

Lettmelasserte roesnitter enters the § 2 carbohydrate-feed quota table at 88.0 against bygg from 28 October 2026, fixing its reference price and duty calculation.

By Taxxa AI OyPublished 2 November 2026

Tax

Industry: Manufacture of prepared feeds for farm animals

Imports of Lettmelasserte roesnitter for compound-feed production now carry a fixed conversion factor of 88.0Lovdata. The figure sits in § 2 of Forskrift om omregningsfaktorer for råvarer til matmel og kraftfôrproduksjon ved fastsettelse av tollavgiftssatser og prisutjevningsbeløpLovdata, in the table for goods covered by the tariff quota for karbohydratråvarer til kraftfôrLovdata. It was added by forskrift 28 okt 2026 nr. 2178Lovdata, recorded as the latest amendment with effect from 28 October 2026Lovdata.

The practical meaning follows from § 1. An omregningsfaktor expresses the value the good has as an energy or protein raw material in the production of kraftfôr or matmel, set as an index against a defined målprisvare. For matkorn and karbohydratråvarer til kraftfôr the reference price is the product of the good's omregningsfaktor and the målprisvare's calculated wholesale priceLovdata, and the tollavgiftssats for the individual good is set as the difference between that reference price and the world market priceLovdata. The new 88.0 figure therefore determines the reference price from which the tollavgiftssats for Lettmelasserte roesnitter is derivedLovdata.

The § 2 factor is set in relation to the feed value the good has as a kraftfôrråvare compared with byggLovdata. That comparison matters at declaration: the neighbouring line Roesnitter carries 80.4Lovdata, while the new line Lettmelasserte roesnitter carries 88.0Lovdata. A consignment falling under the Lettmelasserte roesnitter line takes 88.0Lovdata; Roesnitter stays on 80.4Lovdata. Using the wrong one of the two neighbouring lines changes the computed reference price and hence the dutyLovdata.

Only consignments falling under the carbohydrate-quota table use this rowLovdata. Karbohydratråvarer are raw materials used in kraftfôr containing less than 25 per cent protein, with fat and oilseeds excluded, so the row does not apply to the protein raw materials, oilseeds or fats dealt with in §§ 4–6. Within § 2, the table also contains lines including Fôrhvete at 108,0, Fôrrug at 98,5 and Mais at 107,1, each with its own index against bygg.

For declarations covering Lettmelasserte roesnitter under the quota, apply 88.0 from the 28 October 2026 amendmentLovdata when computing the reference price and checking the applicable reduced duty. Declarations describing Roesnitter without the lightly molassed qualification continue on 80.4Lovdata.

Legal basis is one closing line: Forskrift om omregningsfaktorer for råvarer til matmel og kraftfôrproduksjon ved fastsettelse av tollavgiftssatser og prisutjevningsbeløp § 2, as amended by forskrift 28 okt 2026 nr. 2178Lovdata, under lov om tollavgift (tollavgiftsloven) §§ 5-2 and 5-3Lovdata.

Apply factor 88.0 to Lettmelasserte roesnitter under the § 2 carbohydrate-feed quota table from 28 October 2026 when computing the reference price and duty.

Sources

Forskrift om omregningsfaktorer for råvarer til matmel og kraftfôrproduksjon ved fastsettelse av tollavgiftssatser og prisutjevningsbeløp