Sugar

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Tax is payable on sugar which is either imported into Norway or produced in Norway.

The tax covers

Among other things, the tax is payable on the following types of sugar:

  • Farin
  • Icing sugar
  • Rock candy
  • Refined
  • Pearl sugar

The tax is also payable on sugar solutions containing these sugar types. No tax is payable on glycose (grape sugar), inverted sugar, molasses, lactose, artificial honey, caramel, sugar colouring, honey, diabetic sugar, 100 percent maple syrup or fondant powder not extracted from beet or cane sugar plants.

Tax rate 2017

The tax is calculated per kilogram.

Per kilogram of the product's taxable weight NOK 7.81

Exemptions from the sugar tax

Sugar which forms part of another product is exempt from the tax. Examples of this are sugar used in baking products, mineral water, chocolate and soft drink factories (commercial production).

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.

Register your enterprise

If you have an enterprise which imports sugar, 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 sugar and are not registered as taxable, you will have to pay the tax when you import the sugar.

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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