HFC and PFC

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A tax is payable on many hydrofluorocarbons (HFC) and perflourocarbons (PFC) which are either imported into or produced in Norway.

HFC and PFC are chemical groups comprising moderate to severe greenhouse gases which cause global warming. The impact of each gas on global warming is measured through the GWP value of the gas.

The tax covers:

  • Import and production of pure gases in bulk and import of all HFC and PFC mixtures, including both mixtures of the two gases themselves and mixtures of such gases with other substances
  • Import and production of goods in which the gases are a constituent, e.g. climate control and cooling systems, climate control systems in vehicles, sealants and propellants in spray cans.

You can see which HFC and PFC gases are covered by the tax in the Regulation on excise duties.

Tax rate 2017

To calculate the amount of tax payable, multiply the tax rate per kilogram by the GWP value of the taxable gas concerned.

Tax rate NOK 0.450 per kg

For a list of the GWP values of taxable gases, see Skattedirektoratets comments in the tax circular.

Exemptions from the HFC and PFC taxes

Among other things, the tax does not cover the recycling of HFC and PFC.

Register your enterprise

If you import taxable HFC or PFC gases and wish to use them as a raw material, you can opt to register your enterprise as taxable. If you are registered, you will pay the duty when you remove the goods from the enterprise's premises. The premises must be approved. If the goods are not placed on approved premises, you must pay the tax when you import the goods.

If you import the gases and are not registered as taxable, you will have to pay the tax upon import.

Register enterprise as liable for duty

Refund scheme for destruction

If you destroy HFC and PFC at an approved facility, the tax will be refunded to the party which delivered the waste. The refund rate is the same as the tax rate. The scheme is administered by the Norwegian Environment Agency.

Reporting duties

The duty is reported digitally. Log-in takes place via Altinn. All enterprises which are registered as liable for tax can use the service.

Reporting duties

Registering your enterprise as subject to duty

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