Excise duties on wild living marine resources
There are excise duties on first-hand sales of wild living marine resources. Wild living marine resources means fish, marine mammals that spend part or all of their life cycle in the sea, other marine organisms and plants that live in the sea or on or under the seabed.
Examples of wild living marine resources other than fish are seals, whales, crabs, sea urchins, starfish, and plants such as seaweed.
First-hand sales means the sales of wild living marine resources from the person who has harvested them, and the first sales after landing if the haul has not previously been sold through or with approval from a fish sales cooperative. Sales from a fish sales cooperative is regardless considered first-hand sales.
About this excise duty
Rate for 2024
The rate is 0.42 percent
The excise duty basis is the gross sales amount minus commission. That means the special duty paid to the fish sales cooperative according to fiskesalgslagslova (the Fish Sales Cooperative Act, in Norwegian only), section 9.
Gross sales amount means the sum of the quantity of wild living marine resources (quantity in kg) multiplied with price (per kg), exclusive of VAT.
The excise duty applies to wild living marine resources that
- are harvested by Norwegian-registered vessels
- are sold first-hand in accordance with the Fish Sales Cooperative Act
This includes hauls that are delivered abroad and hauls the fisher himself or herself takes possession of.
The duty must be paid when first-hand sales of wild living marine resources occur in accordance with the Fish Sales Cooperative Act. This is the reason why the sales date determines the liability to pay excise duties. In practice, this will be when the contract note is completed and signed.
The duty does not include wild living marine resources that are confiscated according to the Norwegian regulations relating to the confiscation of hauls, etc. For example, this applies to hauls exceeding the allowed quota or other instances not complying with the fishing legislation.
Exemptions from excise duties are granted for the production of fish that’s delivered
a) to diplomats,
b) to NATO and military forces from countries that are participating in the Partnership for Peace Program,
c) to the Nordic Investment Bank,
d) free of charge to a recipient for charitable distribution.
Delivery for these purposes must be reported in the excise tax return with separate additional codes.
Report and pay
Examples of wild living marine resources other than fish are seals, whales, crabs, sea urchins, starfish, and plants such as seaweed.
First-hand sales means the sales of wild living marine resources from the person who has harvested them, and the first sales after landing if the haul has not previously been sold through or with approval from a fish sales cooperative. Sales from a fish sales cooperative is regardless considered first-hand sales.
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.
Registration
Fish sales cooperatives approved according to the Fish Sales Cooperative Act are liable to pay excise duties on wild living marine resources.
The fish sales cooperatives must register their enterprise as liable to pay excise duties.
Register your enterprise as liable for excise duties