Tax is payable on chocolate and sugar products that are either imported into Norway or produced in Norway. Tax is also payable on chocolate and sugar products without added sugar or sweetener.
Rate for 2019
Chocolate and sugar products
NOK 20.82 per kg
Exemptions from tax on chocolate and sugar products
If chocolate and sugar products are used as an ingredient in another product, that product will be exempt from tax. An example of this is chocolate and sugar products used in ice cream and baked goods.
If you intend to destroy or annihilate goods, you must submit a request to do so to the Norwegian Tax Administration. The request must include a complete list of the goods to be destroyed, and you must state when and where the destruction will take place. The request must be submitted no later than 48 hours before the destruction is planned to take place. The destruction cannot commence until the tax office has responded to the request. Your enterprise must be registered as liable for excise tax in order to be eligible for exemption from the taxes upon destruction.
Chocolate and sugar products may be used as animal food instead of being destroyed, but only according to special conditions.
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.
Registering your enterprise as liable for tax
If you have an enterprise that imports chocolate and sugar products, you can opt to register as liable for tax. If you're already registered, you'll pay the tax 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 when you import the goods. If you import chocolate and sugar products and are not registered as liable for tax, you'll also have to pay the tax upon import.
Manufacturers of chocolate and sugar products must register as liable for tax.