Tax is payable on sugar that's either imported into Norway or produced in Norway.
Rate for 2020
Per kilogram of the product's taxable weight
NOK 8.20 per kg
The tax covers
Among other things, the tax is payable on the following types of sugar:
- Granulated sugar
- Icing sugar
- Rock candy
- Pearl sugar
The tax is also payable on solutions of these sugars. No tax is payable on glycose (grape sugar), invert sugar, molasses, lactose, artificial honey, caramel, sugar colouring, honey, diabetic sugar, 100 percent maple syrup or fondant powder not extracted from beet or cane sugar plants.
Exemptions from the sugar tax
If sugar is used as an ingredient in another product, that product will be exempt from the tax. Examples of this are sugar used in baked goods, mineral water, chocolate and soft drink factories (commercial production).
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.
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 have an enterprise that imports sugar, 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 sugar and are not registered as liable for tax, you'll also have to pay the tax upon import.