Excise duty on non-alcoholic beverages

Excise duty on non-alcoholic beverages has been abolished with effect from 1 July 2021.

There was previously a duty on non-alcoholic beverages that had been imported to Norway or produced in Norway. This duty has been abolished with effect from 1 July 2021.

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

There is still an excise duty on beverage packaging. Manufacturers and importers of non-alcoholic beverages must still be registered as subject to excise duty if they produce or import goods in inner packaging that is subject to excise duty.

Donating to charity

Manufacturers and importers can donate goods to recipients (for example to a food bank) for distribution on a charitable basis.


Any enterprise registered for this excise duty as per 30 June 2021, can apply for a refund of pre-payments of the excise duty on any returned non-alcoholic beverages.

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

You must apply for a refund before 1 July 2022. You must apply for a refund as an enterprise not liable for excise duty.