Technical ethanol and ethanol preparations

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A tax is payable on technical ethanol and ethanol preparations.

'Technical ethanol' means pure ethanol or ethanol products which:

  • have an alcohol strength of over 0.7 percent by volume
  • are not intended for human consumption
  • are classified under items 22.03 to 22.08 of the the Customs Tariff

'Ethanol preparations' means products which:

  • contain over 2.5 percent by volume of alcohol
  • are not classified under the following items in the Customs Tariff: 22.03 to 22.08, 30.03 to 30.06, 17.04, 18.06, 20.08.

Beer and wine may be covered by the regulations for technical ethanol if it is to be used for technical purposes, i.e. it is not intended for drinking. It is the intended use of the product rather than how it has been produced that determines whether a product is considered as technical ethanol or an alcoholic beverage. 

Tax rates 2017

The tax rates are generally the same as for alcoholic beverages.

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 and 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

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.

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

Enterprises which import or produce technical ethanol must register as taxable. You must pay the duty when you withdraw the goods from the enterprise's premises. The premises must be approved.

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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