TRI and PER

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TRI and PER are persistent chemicals which are harmful to both health and the environment.

The tax covers

A tax is payable on trichloroethene (TRI) and tetrachloroethene (PER), which are either imported into Norway or produced in Norway. A tax is also payable on recycled TRI and PER, and on TRI and PER used as a constituent in other products.

Tax rate 2017

The tax is only payable if the proportion of TRI exceeds 1 percent by weight of the product's total weight or the proportion of PER exceeds 0.1 percent by weight of the product's total weight. The tax is calculated based on the product's net weight and the proportion of TRI and PER in the product.

  TRI PER
0.1 - 1 percent   NOK 0.71 per kg
1 - 5 percent NOK 3.56 per kg NOK 3.56 per kg
5 - 10 percent NOK 7.12 per kg NOK 7.12 per kg
10 - 30 percent NOK 21.35 per kg NOK 21.35 per kg
30 - 60 percent NOK 42.69 per kg NOK 42.69 per kg
60 - 100 percent NOK 71.15 per kg NOK 71.15 per kg

Exemptions from the TRI and PER tax

Among other things, the tax is not payable on recycling for own use.

Register your enterprise

If you have an enterprise which recycles TRI and PER for resale, you must register your enterprise as taxable.

If you import TRI and PER and intend using these chemicals as raw materials, you can opt to register your enterprise 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 must pay the tax when you import the goods.

If you import TRI and PER and are not registered as taxable, you will have to pay the tax when you import the goods.

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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