Dispensation from excise duties

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The general rule is that dispensations from excise duties are not permitted.

However, you may be granted dispensation if:

  • individual cases or situations arise which had not been considered at the time the Norwegian Parliament approved the duty, and
  • the duty has an unintended effect

The Norwegian Tax Administration is responsible for assessing whether you can be granted dispensation. We do not take into account financial, social, health or industrial policy considerations in the assessment. 

You must apply to the Norwegian Tax Administration for dispensation if you believe that the conditions are met.

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