Tobacco tax

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Tax is payable on all tobacco products which are either imported into Norway or produced in Norway.

The tax covers:

  • cigars
  • cigarettes
  • smoking tobacco, caraway chewing tobacco, raw tobacco in consumer packaging
  • chewing tobacco
  • snuff
  • cigarette paper and cigarette tubes

Tax may also be payable on products which act as a substitute for taxable tobacco products, such as herbal cigarettes. Tax is payable on tobacco products which are distributed free of charge to employees in the tobacco industry.

No tax is payable on snuff which is tobacco- and nicotine-free. It is prohibited to produce, import, sell or hand over to others new forms of products containing tobacco and nicotine. This applies for example to hookah tobacco, electronic smoking products and e-cigarettes. The same applies if the tobacco packaging is not marked in accordance with the Regulation on the content and labelling of tobacco products.

Tax rate 2017

Cigarettes NOK 2.55 per item
Cigars and smoking tobacco NOK 2.55 per gram of the packaging's net weight
Chewing tobacco and snuff NOK 1.03 per gram of the packaging's net weight
Cigarette paper and cigarette tubes NOK 0.0390 per item

Exemptions from the tobacco tax

Subject to certain conditions, tobacco products which are imported as travel goods are exempt from tax and labelling obligations. Read more about duty-free tobacco quotas from Norwegian Customs.

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 tobacco products, you can opt to register your enterprise as taxable. If you are registered, you must pay the tax 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 tax when you import the goods. If you import tobacco products and are not registered as taxable, you will have to pay the tax when you import the goods.

Enterprises which produce tobacco products must register as taxable.

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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