Excise duty on non-alcoholic beverages

There was previously a duty on non-alcoholic beverages that had been imported to Norway or produced in Norway.

The duty was discontinued as at 1 July 2021.

Manufacturers must still be registered for beverage packaging

There is still an excise duty on beverage packaging.

Manufacturers of non-alcoholic beverages must still be registered as subject to excise duty if they produce or import goods on or in inner packaging that is subject to excise duty.

Donating to charity

Manufacturers and importers can donate goods to recipients (for example to a food bank) for distribution on a charitable basis.