HFC and PFC tax
Many hydrofluorocarbons (HFC) and perfluorocarbons (PFC) that either are imported into or produced in Norway, is taxable.
About this excise duty
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 (Global Warming Potential).
Rate for 2023
The rate is NOK 0.952 per kilogram
To calculate the correct excise duty, the rate per kilogram of gas must be multiplied by the GWP-value for the relevant taxable gas.
You’ll find the GWP values for the taxable gases in the guide for excise duty codes (in Norwegian only).
Please note that the GWP values have been updated as of 2023.
The excise duty applies to the import and production of
- pure gas products in bulk and import of all types of combinations of HFC and PFC, both as own mixtures and in combination with other substances
- products where the gases are integral components, for example air conditioning and refrigeration units, air conditioning units in vehicles, expanding foam insulation and aerosol propellants in spray cans
You can find the HFC and PFC gases that the excise duty applies to in the Norwegian Excise Duty Regulations (in Norwegian only).
Among other things, the tax obligation does not apply to the recycling of HCF and PFC.
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.
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.
When you’ve submitted an excise tax return, you’ll receive a response containing payment information.
If you’re importing HFC or PFC gases that are subject to excise duty, you can choose to register your enterprise as subject to pay excise duties. Once you’re registered, you pay the duty when you withdraw the goods from the enterprise’s premises. These premises must be approved. If the goods are not placed within approved premises, you’ll have to pay the duty upon import.
If you import these types of gas and you’re not registered as liable to excise duties, you must pay the duty upon import.