Chocolate and sugar products

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Tax is payable on chocolate and sugar products which are either imported into Norway or produced in Norway. Tax is also payable on chocolate and sugar products without added sugar or sweetener.

Tax rate 2017

Chocolate and sugar products NOK 20.19 per kg

Exemptions from the tax on chocolate and sugar products

Chocolate and sugar products which form part of another product are exempt from the tax. An example of this is chocolate and sugar products used in ice cream and baking products.

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.

Chocolate and sugar products can be used as animal feed instead of being destroyed. Special conditions apply.

Register your enterprise

If you have an enterprise which imports chocolate products and/or sugar products, you can opt to register as taxable. If you are registered, you must pay the tax when you withdraw 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 chocolate and sugar products which are not registered as taxable, you will have to pay the tax when you import the goods.

Producers of chocolate and sugar products must register as a taxable enterprise.

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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