A levy is imposed on all fish, which is processed on vessels registered in Norway. The levy on catch processed on the fishing vessel is calculated on the gross sale amount, and the levy on transhipped fish is calculated on the margin between 90 percent of the gross sale amount after processing and the cost of purchase of the fish. The Decree is issued by the Department of Fisheries and the levy shall be paid to the Directorate of Fisheries. The levy is used for social security purposes. (8 secti