Beverage packaging

Two types of tax are payable on beverage packaging: environmental tax and basic tax. The taxes are calculated per packaging unit.

Rates for 2021

Environmental tax rate

Glass and metal NOK 6.28 per unit
Plastic NOK 3.80 per unit
Cardboard NOK 1.55 per unit

Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage. If the return percentage is 95 or more, the tax will cease to be payable.

Basic tax

The basic tax is payable if the packaging cannot be used again in its original form.

Basic tax on single-use packaging NOK 1.29 per unit

Exemptions from environmental and basic tax

There are certain exemptions from the environmental tax for packaging which is used for:

  • Beverages in powder form
  • Breast milk substitutes

No basic tax is levied on single-use packaging which contains:

  • Milk and milk products
  • Beverages made from cocoa and chocolate and concentrates thereof
  • Products in powder form
  • Cereal- and soya-based milk substitute products
  • Breast milk substitutes

How to report excise duties

Excise duties are reported online in the excise tax return.

Registrere virksomheten som avgiftspliktig

Alkoholfrie drikkevarer:

  • Virksomheter som importerer alkoholfrie drikkevarer, kan velge å registreres som avgiftspliktig for drikkevareemballasjen. Det er ikke avgift på alkoholfrie drikkevarer.
  • Virksomheter som produserer alkoholfrie drikkevarer, må registrere seg som avgiftspliktig for drikkevareemballasje. Hvis du er registrert, betaler du avgiften når du tar varer ut fra virksomhetens lokaler. Dette lokalet må være godkjent.

Hvis varene ikke legges inn i et godkjent lokale, må du betale avgiften ved import.

Alkoholholdige drikkevarer:

  • Virksomheter som importerer eller produserer alkoholholdige drikkevarer, må registrere seg som avgiftspliktig virksomhet både for drikkevareemballasjen og for drikkevaren

Legal sources

See the tax circular letter and other legal sources concerning alcoholic beverages: