Beverage packaging

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

About this excise duty

Rate for 2024

Environmental tax

Glass and metals NOK 6.71 per unit
Plastic NOK 4.06 per unit
Cartons and cardboard NOK 1.65 per unit

Packaging covered by an approved deposit 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 re-used in its original form. The basic tax rate is:

Basic tax on single-use packaging  NOK 1.38

 

See earlier years’ rates

 

Packaging covered by an approved deposit 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.

There are exemptions from environmental tax for packaging used for:

  • beverages in powdered form
  • breast-milk substitute

There is no basic tax on packaging that contains:

  • milk and dairy products
  • beverages made from cocoa and chocolate, or concentrates of these
  • products in powdered form
  • grain and soya-based milk substitute products
  • breast-milk substitute

Report and pay

Enterprises that are registered as liable for excise duties must report their excise duties online. You do this in the excise tax return.

Reporting excise duties

 

When you’ve submitted an excise tax return, you’ll receive a response containing payment information.

 

Registration

  • Enterprises that import non-alcoholic beverages can choose to be registered as liable for excise duties for beverage packaging. Non-alcoholic beverages are not subject to excise duties.
  • Enterprises that produce non-alcoholic beverages must register their enterprise as liable to pay excise duties for beverage packaging. If you’re registered, you’ll pay the duty 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'll have to pay the tax upon import.

Alcoholic beverages:

  • Enterprises that import or produce alcoholic beverages must register their enterprise as liable to pay excise duties for both the beverage packaging and the beverage

Register your enterprise as liable for excise duties

 

Legal sources

The Tax Administration issues annual circulars about this excise duty. These circulars and other legal sources are meant for professional parties that need more comprehensive legal information.

See also: