Non-alcoholic beverages

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Duty is payable on non-alcoholic beverages which are either imported into Norway or produced in Norway.

The duty is payable on:

  • non-alcoholic beverages with added sugar or artificial sweeteners
  • syrup with added sugar or artificial sweeteners used in the production of non-alcoholic beverages for sale, in dispensers and similar.

No duty is payable on non-alcoholic beverages in powder form.

Duty rate 2017

The duty is calculated per litre. The rates for 2015 are as follows:

Prepared products 3,34  per litre
Concentrate (syrup) 20,32  per litre
Juice and syrup based on fruit, berries or vegetables without added sugar 1,67 per litre
Concentrate (syrup based on fruit, berries or vegetables) without added sugar  10,16 per litre

Duty is also payable on beverage packaging.

Exemptions from the duty on non-alcoholic beverages

There are certain exemptions from this duty. There is for example an exemption if non-alcoholic beverages are used as part of another product.

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.

Non-alcoholic beverages can be used as animal feed instead of being destroyed. Special conditions apply.

Registration as subject to duty

If you have an enterprise which imports non-alcoholic beverages, you can opt to register as liable for duty. If you are registered, you will pay the duty when you withdraw the 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 duty when you import them.

If you import non-alcoholic beverages and are not registered as liable for duty, you will have to pay the duty when you import the goods.

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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