Tax is payable on lubricating oils that are either imported into Norway or produced in Norway.
Rate for 2019
NOK 2.23 per litre
The tax covers
- Engine and gearbox lubricating oils
- Industrial lubricating oils
- Hydraulic oils
The obligation to pay the tax is linked to specific item numbers in the Customs Tariff. The tax is not payable on process oil, transformer oil and electrical oil.
Exemptions from lubricating oil tax
You do not need to pay the tax if you sell lubricating oils in consumer packaging containing less than 0.15 litres.
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 that are 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.
Refund for waste oil
Waste oil must be delivered to an authorised reception facility, which will forward it to an authorised collection facility. The collection facility will be refunded the lubricating oil tax in the form of a grant per litre of lubricating oil. The 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.
Register your enterprise as liable for tax
If you have an enterprise that imports lubricating oils, 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 lubricating oils and are not registered as liable for tax, you'll also have to pay the tax upon import.