Alcoholic beverages

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Duty is payable on all alcoholic beverages containing more than 0.7 percent by volume of alcohol which are either imported into Norway or produced in Norway. Duties are also payable on beverage packaging.

Duty rates 2017

Liquor-based beverages containing more than 0.7 percent by volume of alcohol NOK 7.46 per percent by volume and litre
Alcoholic beverages over 0.7 up to and including 2.7 percent by volume NOK 3.34 per litre
Alcoholic beverages over 2.7 and up to and including 3.7 percent by volume NOK 12.54 per litre
Alcoholic beverages over 3.7 and up to and including 4.7 percent by volume NOK 21.72 per litre
Alcoholic beverages over 4.7 and up to and including 22 percent by volume

NOK 4.86 per percent by volume and litre

Duties are also payable on beverage packaging.

Exemptions from alcohol duty

Exemptions from alcohol duty apply to alcohol which is used for technical, scientific or medical purposes. The alcohol must be rendered unsuitable for use in beverages or some other guarantee provided that it will not be used in beverages. Read more duty on technical ethanol and ethanol preparations.

Apply for an alcohol licence

Enterprises wishing to sell alcohol must be registered to do so. An application for an alcohol licence must be submitted to the Norwegian Tax Administration.  The application must state the warehouse premises and the type of beverage(s) concerned. A police certificate must be attached with the application.

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.

When destroying alcoholic beverages, you must pay a fee of NOK 500.

Alcoholic beverages can be used as animal feed instead of being destroyed. Special conditions apply.

Register your enterprise

Enterprises which import or produce alcoholic beverages must register as liable for duty. You pay the duty when you withdraw the goods from the enterprise's premises

The premises must be approved.

Register enterprise as liable for duty

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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