OBS_VALUE: <ul><li><a href=https://lovdata.no/dokument/NL/lov/2022-03-11-8/KAPITTEL_2#%C2%A72-1 target=_blank>Custom Fees Act(Lov om Tollavgift (tollavgiftsloven) LOV-2022-03-11-8, Chapter 2. In force from 01.01.2023)</a></li><li><a href=https://lovdata.no/dokument/NL/lov/2009-06-19-58 target=_blank>Value added tax law(Lov om merverdiavgift, LOV-2009-06-19-58, §§ 2-1, 3-1, 7-2, 11-2 and 14-4, cf. Prop. 1 LS (2019–2020) chapter 12)</a></li></ul>