This is a good design. The company that manufactures the product does not need to be necessarily responsible for the cleanup. The cleanup is done by another company and the costs are added on customer checkout. But this is open to abuse as you mentioned -- some companies may take short cuts or the cleanup companies may become an oligopoly and charge unreasonable prices that add a lot of cost to the products.

Also, what happens if you order a product online from another company in a different country ? Does Norway still get to add tax for cleanup on these imported goods ? I would guess that this would be a powerful incentive for customers to skirt these regulations for lower prices.