Many hydrofluorocarbons (HFC) and perfluorocarbons (PFC) that either are imported into or produced in Norway, is taxable.
Rate for 2019
In order to calculate the tax, the tax rate per kilogram of gas must be multiplied by the GWP value of each taxable gas.
HFC and PFC
NOK 0.508 per kilo
You'll find the GWP values of the taxable gases in the tax circular.
HFC and PFC are chemical groups comprising moderate to severe greenhouse gases that cause global warming. The impact of each individual gas on global warming is measured using the GWP value of the gases.
The tax covers:
- The import and manufacture of pure gases in bulk and the import of all mixtures of HFCs and PFCs, both as compounds and mixed with other substances
- Import and manufacture of products in which the gases are used as a constituent, for example climate control and cooling systems, climate control systems in vehicles, expanding foam insulation and propellants in spray cans.
You can see which HFC and PFC gases are covered by the tax in the Regulation of excise taxes.
Exemption from HFC and PFC tax
Among other things, the tax obligation does not apply to the recycling of HCF and PFC.
Refund scheme for destruction
If you use an approved reception facility to destroy HFC and PFC, the tax will be refunded to the party that delivered the waste. The refund rate is the same as the tax rate. This scheme is administered by the Norwegian Environment Agency.
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 import taxable HFC or PCF gases for use as raw material, you can opt to register your enterprise as liable for tax. If you're 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 in approved premises, you'll have to pay the tax when you import the goods.
If you import these gases and are not registered as liable for tax, you'll have to pay the tax when you import the products.