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.
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