Tax on sulphur hexafluoride (SF6)
The tax applies to sulphur hexafluoride (SF6) that is imported to or produced in Norway. Tax is also payable on SF6 that is included in some other goods.
Read more about the introduction of the tax
The tax was introduced with effect from 1 January 2023.
Enterprises that are registered as liable for tax on SF6 must submit the first excise tax return on 18 February 2023.
Enterprises that are not registered as liable for tax on SF6 must report this tax in the customs declaration in TVINN when importing taxable goods.
About this excise duty
The rate is NOK 22,372 per kilo of gas.
SF6 that is part of other products:
The rate is NOK 4,332 per kilo of gas.
- For clean SF6, the tax is calculated based on the net weight of the goods multiplied by the rate.
- For SF6 that is part of other products, the tax is calculated based on the portion of SF6 in the product.
Import and production of clean gas
- products that fall under the Customs Tariff, section 28.12.9001 (sulphur hexafluoride)
Import and production of goods where the gases are part of products, for goods that fall under the following Customs Tariff sections:
- 85.35.3000 (isolating switches and make-and-break switches)
- 85.43.1000 (particle accelerators)
- 90.12.1000 (microscopes other than optical microscopes; diffraction apparatus)
The tax does not apply to SF6 that is
- stored at the time when the tax takes effect
- installed in SF6-isolated facilities at the time when the tax takes effect
- reused after withdrawal from SF6-isolated facilities that are decommissioned
The exemption applies to tax on SF6 that is
- stored in a customs warehouse following a decision to export
- as luggage
- for use in means of transportation in business activities
- for temporary use
- to be delivered to or imported by NATO and forces from countries that participate in the Partnership for Peace programme
- returned to the registered enterprise’s storage facility
- in connection with the first top-off for new high-voltage facilities
In connection with the first top-up for new high-voltage facilities
Refunds are granted for paid tax on gas that is used for the first top-up for new high-voltage facilities.
By high-voltage facilities, we mean electrical facilities and components for nominal voltage that exceeds 1,000 V, and that are to be filled or topped up with SF6 after installation.
Submit an application to the Tax Administration. You must provide documentation from the Norwegian Water Resources and Energy Directorate (NVE) proving that the gas has been used for the first top-up of new high-voltage facilities.
Non-registered producer of products containing SF6
If you produce products containing SF6, you may apply for a refund of the tax equal to the difference between the full rate and the reduced rate for the amount of gas used in the product.
Submit an application to the Tax Administration. The application must contain documentation of the amount of SF6 used in the produced products.
If you’re importing taxable SF6 gas or products including SF6, you can choose to register your enterprise as subject to pay excise duties.
If you’re registered as liable to excise duties, you pay the tax 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 must pay the tax upon import.
If you’re not registered as liable for excise duties, you must pay the tax upon import.
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.
The Tax Administration issues annual circulars about this excise duty. These circulars and other legal sources are meant for professional parties that need more comprehensive legal information.
See circulars, hearings, and other legal sources about SF6 (in Norwegian only)