Mineral products

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A CO2 tax is payable on mineral oil, petrol, gas, natural gas and LPG which is either imported into Norway or produced in Norway. A basic tax is also payable on mineral oil, along with a sulphur tax on mineral oil containing more than 0.05% percent by weight of sulphur.

Regarding mineral oil/petrol for use in vehicles, see also road use duty on fuels.

Tax rates 2017

The taxes are calculated per standard litre of mineral oil and petrol, and per standard cubic metre (Sm3) and kilogram for natural gas and LPG respectively.

  CO2 tax Basic tax Auto diesel oil/petrol tax Total
Mineral oil, unmarked, sulphur-free (auto diesel oil) NOK 1.20 per litre   NOK 3.80 per litre NOK 5.00 per litre
Mineral oil, marked, sulphur-free (heating oil, etc.) NOK 1.20 per litre NOK 1.603 per litre   NOK 2.803 per litre
Petrol, sulphur-free NOK 1.04 per litre   NOK 5.19 per litre NOK 6.23 per litre
Natural gas NOK 0.90 per Sm3     NOK 0.90 per Sm3
LPG NOK 1.35 per kg     NOK 1.35 per kg

Exemption from the taxes

Certain exemptions from the taxes apply. CO2 tax is not payable on the use of mineral products for:

  • aircraft in international service
  • ships in international service

Biodiesel is exempt from CO2, sulphur and basic tax. Reduced rates apply for certain applications, including certain types of industry. As regards the sulphur tax, a reduction in the tax is given based on the purity of the emissions.

Destruction

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 mineral products, you can opt to register as taxable. If you are registered, you must pay the duty 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 mineral products and are not registered as taxable, you will have to pay the tax when you import the products.

Producers of mineral products must register as a taxable enterprise.

Register your enterprise as taxable

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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