Duty on chocolate and sugar products

The excise duty on chocolate and sugar products has been abolished, taking effect on 1 January 2021.

Previously, a duty was payable on chocolate and sugar products imported to or produced in Norway. Chocolate and sugar products with no added sugar or sweeteners were also subject to the duty.

Enterprises that are registered as liable for this excise duty had their last reporting deadline on 18 January 2021.

Refund

Any enterprise registered for the duty as per 31 December 2020 can apply for a refund of prepayments of this duty on any returned goods.

This is in accordance with the rules on registered enterprises' entitlement to deductions for duties in the tax return when the goods are returned to an approved location. The returned goods must be reregistered in the stock within two years of the invoice date. A credit note must be issued for the product value and its duty value.

The enterprise must have resumed actual and legal possession of the goods. If physical return is impractical, the rules relating to destruction or delivery of goods for charitable distribution apply.

Applications for refunds must be submitted to the tax office by 31 December 2021. You must apply for a refund as an enterprise not liable for excise duty.

Rates

See earlier years’ rates