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.
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