Trade with Iceland and Norway

How you import from and export to Iceland and Norway.

This guidance was withdrawn on

This page has been withdrawn as it is now out of date, find up to date guidance here:

The Agreement on Trade in Goods between Iceland, the Kingdom of Norway and the United Kingdom

The UK has signed a trade in goods agreement with Iceland and Norway, which is in effect.

This guidance provides information on aspects of trade covered by the Iceland-Norway-UK agreement. It is for UK businesses trading with Iceland or Norway.

What the agreement includes

This agreement includes provisions on:

  • trade in goods - including provisions on preferential tariffs, tariff rate quotas, rules of origin and customs and trade facilitation

  • geographical indications with Iceland

Tariffs on goods

Tariff rates for bilateral trade in goods between the UK and Iceland and Norway continue to apply as set out in the agreement. However, in some cases, the non-preferential applied rates may in fact be lower because of changes in the UK’s Most Favoured Nation tariff schedule.

You can use online tools Trade with the UK and Check How to Export Goods to check product-specific and country-specific information on tariffs and regulations that currently apply to UK trade in goods. These tools are regularly updated to reflect any changes.

Tariff rate quotas

The tariff rate quotas for agriculture and fisheries products in the agreement have been tailored specifically to reflect the UK’s actual trade with Iceland and Norway.  

To find out the tariff rate quotas, see the tables in Appendix A and Appendix B of the parliamentary report.

If you want to take advantage of tariff rate quotas when exporting from the UK to Norway and Iceland, please liaise with importer contacts in Norway and Iceland.

Some of the tariff rate quotas are seasonal – the duty and volume available will depend on the month of export and import between the UK and Norway and UK and Iceland. Please see tables in Appendix A and Appendix B of the parliamentary report.

Rules of origin

Claiming preferential rates for your exports from the UK

Unless you are permitted to provide an origin declaration, you need to fill in a certificate of origin to claim preferential treatment.

The UK continues to use the EUR1 and EUR-MED format for movement certificates with trade partners that have mutual FTAs with the EU, including Iceland and Norway. These movement certificates are identical to those previously in use, but the place of origin on the certificate is now marked as the United Kingdom instead of the European Community. EUR1 and EUR-MED certificates of origin that have been updated to show the UK are now available from your usual provider, such as the chambers of commerce.

If you previously used the EUR1 form with a mutual EU trading partner, you can use the new EUR1 form that shows the UK as the place of origin. If you previously used an EUR-MED form with a mutual EU trading partner, you can use the new EUR-MED form that shows the UK as the place of origin.

Using EU materials and processing in your exports to Iceland/Norway

You can use EU materials or processing in your exports to Iceland/Norway. The UK and Iceland/Norway must have fulfilled the necessary requirements set out in the Rules of Origin Protocol. You must also ensure the working or processing you do in the UK goes beyond the minimal operations listed in the agreement and that the other relevant conditions are met.  

For example, you cannot simply package or label a product from the EU and export it to Iceland/Norway as a good originating in the UK. 

See the list of minimal operations in Article 5 of the Rules of Origin Protocol in the Iceland-Norway-UK agreement.

The ability to consider materials from, or processing carried out in, another country as originating when incorporated into your product is called cumulation. 

Using materials and/or processing from other countries in your exports to Iceland/Norway

If both the UK and Iceland/Norway has a trade agreement with one of the other countries listed in the Rules of Origin Protocol, you can continue using materials, and in some cases, processing from that country in your exports to Iceland/Norway. You must ensure that the working or processing you do in the UK goes beyond the minimal operations listed in the agreement and that the other relevant conditions are fulfilled. 

Sending your goods to Iceland/Norway through the EU and other countries

Goods transited through the EU – and any other country with whom cumulation is applicable – are not subject to the same restrictions as those in transit through other third countries.   

For example, you can split a consignment in the EU when exporting goods to Iceland/Norway, provided the goods comprising the consignment have not cleared customs in the EU.

Transit through any other third country is possible provided your goods remain under customs surveillance and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition. 

Goods in transit and retrospective certificates of origin

If your goods were in transit when the Iceland-Norway-UK trade agreement took effect you can obtain a retrospective certificate of origin. This shows that the goods originated in the UK and are eligible for preferential terms if your goods arrived on, or within 12 months after, the date the Iceland-Norway-UK trade agreement came into effect.  

You can get retrospective certificates of origin from your usual provider.

Trade in services and investment

Due to the interdependencies with EU laws and systems, the services and investment provisions of the existing EEA Agreement have not been transitioned. This means the agreement does not cover trade in services and investment.

The UK has put in place some unilateral measures to ensure, where possible, business continuity in services and investment trade between the UK, Iceland and Norway but you may face additional steps or trade barriers if you provide services in these countries.

Find out more about selling services to Iceland and Norway.

Bidding for public procurement contracts

The WTO’s Government Procurement Agreement (GPA) has come into force for the UK as an independent party. The international procurement obligations between the UK, Iceland and Norway that derive from the WTO’s Government Procurement Agreement will continue. This means that UK businesses receive guaranteed non-discriminatory access to contracts in the areas covered under the GPA.

Provisions under the existing EEA agreement go further than the GPA. Pending further agreement, UK businesses no longer receives guaranteed non-discriminatory access in areas beyond those already granted under the GPA. This applies to new procurements started after 1 January 2021.

Under the terms of the Withdrawal Agreement and EEA Separation Agreement, certain public procurement procedures continue to be determined by EU law. These include:

  • ongoing procedures which started but were not finalised by 1 January 2021
  • live framework agreements (and the award of contracts based on such agreements)
  • those concluded before January 2021

Any procurements started before 1 January 2021 are not impacted. If UK businesses were entitled to bid when the procurement was started prior to 1 January 2021 they should receive guaranteed non-discriminatory access on the same basis as other bidders.

From 1 January 2021, for a period of 12 months, the UK will continue to grant Norwegian and Iceland businesses the same non-discriminatory treatment that it did while it was a member of the EU.

Technical regulations and provisions

Regulations for industrial and agricultural products might not be aligned across the UK, Iceland and Norway. This means that your business may need to meet additional requirements when exporting to or importing from Iceland and Norway.

The UK will continue to treat most imports from Iceland and Norway no less favourably than imports from the European Union, for a time limited period. This includes requirements for product testing.

Iceland and Norway will also continue to replicate the EU’s treatment of industrial products from the UK. This includes requirements for product testing.

Geographical indications

Geographical indications (GIs) protect the geographical names of food, drink and agricultural products.

The agreement provides protection for UK GIs for agricultural products and foodstuffs in Iceland only.

Further information

Find further guidance on exporting.

Find out about moving goods into, out of, or through Northern Ireland.

Freight forwarding may save you time and money if you’re exporting large volumes of goods or high value items by sea or air freight. Find out more about moving goods and using freight forwarders.

You should consult your legal advisers if you wish to ensure you understand the legal implications of trading for your business.


If you have queries about trade,  contact the Department for International Trade (DIT).

Should you wish to speak to someone directly, we have local trade offices based around the UK. Within each office you can contact an international trade adviser. Find your local trade office.

Published 8 August 2019
Last updated 17 February 2021 + show all updates
  1. Updated following a content review.

  2. Updated with the latest advice on trading with Iceland and Norway from 1 January 2021.

  3. First published.