The tax is payable on
- Engine and gearbox lubricating oils
- Industrial lubricating oils
- Hydraulic oils
The tax is linked to certain product numbers in the Customs Tariff. The tax is not payable on process, transformer and electrical oils.
Tax rate 2018
The tax is calculated per litre of lubricating oil.
||NOK 2.20 per litre
Exemptions from the tax on lubricating oil
If you sell lubricating oil in consumer packaging which contains less than 0.15 litres, you do not need to pay the tax.
Refunds for waste oil
Waste oil must be delivered to an approved reception facility, which will forward it to an approved collection facility. The collection facility will be refunded the lubricating oil tax in the form of a grant per litre of lubricating oil. The scheme is administered by the Norwegian Environment Agency.
If you intend to destroy goods, you must notify the Norwegian Tax Administration. The notification must include a complete list of the goods that are to be destroyed and when and where the destruction will take place. The notification must be submitted no later than 48 hours before the destruction is scheduled to take place. Enterprises must be registered as liable for excise duty in order to be entitled to a refund for the duty upon destruction.
Register your enterprise
If you have an enterprise which imports lubricating oil, you can opt to register as taxable. If you are registered, you must pay the tax when you withdraw the goods from the enterprise's premises. The premises must be approved. If the goods are not placed on approved premises, you will have to pay the tax when you import the goods. If you import lubricating oil and are not registered as taxable, you will have to pay the tax when you import the oil.
Producers of lubricating oil must register as a taxable enterprise.
Register your enterprise as taxable