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 2019

Glass and metal NOK 5.88 per unit
Plastic NOK 3.55 per unit
Cardboard NOK 1.45 per unit

Packaging covered by an approved return scheme is subject to a lower environmental tax rate depending on the return percentage. A return percentage of at least 25 percent is required in order to be eligible for the reduced rate. 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 1.21 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

You can report the tax digitally via Altinn. All enterprises that are registered as liable for excise duties can use the service.

Register your enterprise

If you have an enterprise which imports non-alcoholic beverages, 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 in approved premises, you will have to pay the tax when you import the goods.

Enterprises which import or produce alcoholic beverages must register as taxable.

Legal sources

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

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