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> IATA ‘Appendix 4 ~1ATA Comments and Requested Clarification Consultation Paper ~ Amendment of the Excise Duly Regulations ~ Air Passenger Tax Essed onthe text ofthe Consultation Paper issued by Norwegian Customs and Excise, LATA presents below its specific comments and requested clrfcations. 4. Section 1 ~ Introduction and Background ‘4s noted in our cover letter, IATA opposes this highly inefciont fom of taxation due tots negative economic impac.is insignificant envronmenta fects and the fact that. eontvadiets accepted taxation princpies, In terms ofthe signifeant impact ofthe aviation industy, Avinor AS estimates thet of the lola number of tourists that visit Norway, 34% artive by ait. Once in Norway, tcursts spend an approximate NOK *4bn per year on goods and services." ‘Aviation is also an enabling sector to the of and gas industy In Norway. the most sipnicant industry in terme oft contrbution to flal Norwegian GOP. In thi respect, ‘approximately 13% of al domestic fights are connected wih the all and gas sector! ‘Aanor further notes that due to the geography of Norway and the depersion of its population, aviation Is "of great importance to regional growh and accessiliy to regional centes.”* Consequently, IATA requests thatthe Norwegian Government actively reconsiders the

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