Regulation No. 1349 on permits for domestic processing of agricultural products (the IB Regulation).

The present Regulation lays down rules on a scheme for the domestic processing of agricultural products, with the aim of facilitating the utilization of processing capacity by the Norwegian food industry through production for export. It applies to businesses that wish to temporarily import agricultural products for processing under Article 4-8 of the Movement of Goods Act, which exempts imports from customs duties or other import taxes, if the agricultural product is processed and exported within six months after the import took place. The Regulation establishes the requisites for obtaining the authorization to benefit from this scheme as well as procedural aspects of its functioning. It applies to agricultural product, understood as items that fall under the customs tariff chapters 2-24, as well as item numbers mentioned in the EEA Agreement Protocol 2 and 3, with the exception of fish and fish products classified under customs tariff chapters 3 or tariff positions 16.04 and 16.05.