With effect from 1 January 2023, tax will be payable on the import and production of clean SF6 and SF6 that is part of other products. 

The purpose of the tax is to price emissions of SF6 to the atmosphere, contribute to reduced use and emissions of greenhouse gases, and thereby help Norway meet its international climate obligations.  

SF6 is a greenhouse gas with a major global climate impact. SF6 is primarily used as an insulation medium in electrical installations, etc., either during initial filling or refilling. Emissions of SF6 are small and are primarily due to unavoidable leaks or accidents. SF6 is also used in the production of electrical switches. There are no producers of SF6 in Norway. Furthermore, there is only one manufacturer of SF6-containing switches in Norway. 

SF6 is also used for purposes where there are no emissions. The tax is designed to consider that the use of SF6 does not necessarily result in greenhouse gas emissions.

The scope of the tax liability 

The tax covers the import and production of SF6 and SF6 that is part of other products, see section 3-27-1, subsection 1 of the Excise Duty Regulations. 

By clean SF6, we mean products that are covered by position 28.12.9001 (sulphur hexafluoride) of the Norwegian Customs Tariff.  

By SF6 that is part of other products, we mean products that are covered by the following positions of the Norwegian Customs Tariff:  

• 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 liability does not apply to SF6 that: 

• is stored at the time when the tax comes into effect, 

• is installed in SF6-isolated installations at the time when the tax comes into effect, 
• is reused after withdrawal from SF6-isolated installations that are decommissioned. 

Circumstances under which the tax liability arises  

According to section 2-1 of the Excise Duty Regulations, the tax liability for registered enterprises arises upon withdrawal from the enterprise’s approved premises or upon import if the goods are not placed at approved premises. For non-registered enterprises, the tax liability arises at the time of importation.  

Calculation basis and calculation of tax  

The tax on clean SF6 is calculated by multiplying the net amount of SF6 by the rate for clean SF6, see section 3-27-2, subsection 1, of the Excise Duty Regulations. The rate for 2023 is NOK 22,372 per kilogram gas.  

The tax on SF6 that is part of other products is calculated by multiplying the share of SF6 in the product with the rate for SF6 that is part of other products, see section 3-27-2, subsection 2, of the Excise Duty Regulations. The rate for 2023 is NOK 4,332 per kilogram gas. 

Exemptions from tax 

The exemption applies to tax on SF6 that is

• exported
• stored in a customs warehouse following a decision to export
• imported 
• as luggage
• for use in means of transportation in business activities
• for temporary use
• to be supplied 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-up for new high-voltage facilities 

Refund of tax  

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 exceed 1,000 V, and that are to be filled or topped off with SF6 after installation. 

Applications for refunds must be submitted to the tax office. 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 

Enterprises that produce products containing SF6, may apply for a refund of tax equal to the difference between the full rate and the reduced rate for the amount of gas used in the product. 

Applications for refunds must be submitted to the tax office. The application must contain documentation of the amount of SF6 used in the produced products. 

Registration  

Enterprises that produce SF6 must be registered as liable for tax on SF6. There are no producers of SF6 in Norway today. 

Enterprises that import clean SF6 or SF6 that is part of other products can be voluntarily registered for SF6. 

Enterprises that import clean SF6 and produce products that contains SF6 can be voluntarily registered. 

See the information regarding the registration practicalities, and the actual registration, which takes place via Altinn. 

What must registered enterprises do 

The reporting and payment of excise duties to the state, including the SF6 tax, will be carried out through self-assessment. When submitting the tax return for excise duties (the excise tax return), the tax-liable entity assesses and calculates the taxable basis. It’s the enterprise registered for the tax in question that is liable to pay tax, and that must submit the tax return. 

The calculation of the tax that is the basis for the tax return and claim for exemption must be documented. In the event of exemption, the scope of the claim and the conditions for exemption must be indicated by the documentation. See sections 2-8 and 5-8 of the Excise Duty Regulations. 

When declaring tax on SF6, the following excise duty types and excise duty groups are used in the excise tax return: 

Type	Group	Excise duty	The scope of the excise duty	Unit	Rate in NOK
SF	100	SF6	Clean SF6	kg	22,373.00
SF	101	SF6	SF6 that is part of other products	kg	4,332.00

  

Registered businesses that produce products containing SF6 

During the production of SF6-containing products, SF6 may be emitted to the atmosphere. The emission is considered tax liable withdrawal of clean SF6 from the enterprise’s approved premises. 

Gas that is emitted in connection with the production process must be reported as withdrawal of clean SF6 with the excise duty group code 100. The amount of gas that is a part of the product must be reported under excise duty group code 101 with reduced rate when the product is removed from the enterprise’s approved location.  

Additional codes for exemption 

Exemptions from tax must also be declared on the excise tax return, but with an additional code from 00 to 99. The following additional codes will be used for the tax on SF6:   

12	Delivered to NATO or the NATO headquarters, forces, or personnel according to international agreements, including the Partnership for Peace Programme
20	Exported to a foreign country (except Svalbard and Jan Mayen)
21	Exported to Svalbard and Jan Mayen
28	Stored in a customs warehouse
30	Transferred to others registered for the same type of goods
50	Products that are returned to the enterprise’s approved premises
51	Products that are returned to the enterprise’s approved premises that were delivered duty-free
99	Shortage

The exemption codes must be stated in the excise tax return with the correct excise duty types, excise duty groups, and number of units, but no tax is calculated. When completing the excise tax return, all movements in connection with the enterprise's taxable withdrawals from the enterprise's approved premises must be made visible. Net recording, where only the payable tax amount due is listed, must not occur. 

The taxation period for the tax is one calendar month. The submission deadline for the tax return is on the 18th of the month after the taxation period. The excise tax return must be submitted online. Log in to the excise tax return via Altinn and accessing the service will require a log-in security level 3, or higher. In addition, the person submitting the excise tax return must have one of the following roles in Altinn: 

• accounting employee 
• accountant without signing rights 
• accountant with signing rights
• contact person NUF 
• Norwegian representative for foreign entity 

The general manager or others with this role are permitted to delegate this role to relevant employees. For more extensive information about delegating rights within Altinn, please contact the Altinn User Service, or see  altinn.no. .  

The Directorate of Taxes’ annual circular 

The Directorate of Taxes will prepare an annual circular for the tax on SF6. The annual circular will contain relevant regulations for the tax, and the Directorate's supplementary remarks concerning the individual provisions, and excise duty codes. 

If you have any questions regarding the regulations, you can contact us.