Tax on technical ethanol and ethanol preparations

Tax is payable on technical ethanol and ethanol preparations.

Rates for 2019

Spirit-based beverages containing more than 0.7 volume percent of alcohol 

NOK 7.69 per volume percent and litre

Alcoholic beverages over 0.7 up to and including 2.7 volume percent

NOK 3.44 per litre

Alcoholic beverages over 2.7 up to and including 3.7 volume percent

NOK 12.93 per litre

Alcoholic beverages over 3.7 up to and including 4.7 volume percent

NOK 22.40 per litre

Alcoholic beverages over 4.7 up to and including 22 volume percent

NOK 5.01 per volume percent and litre

Technical ethanol means pure ethanol or ethanol products that:

  • have an alcohol strength exceeding 0.7 volume percent
  • are not intended for human consumption
  • are covered by the Customs Tariff’s positions 22.03 to 22.08

Ethanol preparations means ethanol products that:

  • have an alcohol strength exceeding 2.5 volume percent
  • are not covered by the following positions in the Customs Tariff: 22.03 to 22.08, 30.03 to 30.06, 17.04, 18.06, 20.08.

Beer and wine may be covered by the regulations for technical ethanol if it is to be used for technical purposes, i.e. it is not intended for drinking. It's the intended use of the product rather than how it's been produced that determines whether a product is considered as technical ethanol or an alcoholic beverage. 

Exemptions from alcohol tax

Alcohol tax is not payable on alcohol that's used for technical, scientific or medical purposes. The alcohol must be rendered unsuitable for use in beverages or some other guarantee must be provided that it will not be used in beverages.

Destruction/annihilation

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

Enterprises that import or produce technical ethanol must register as liable for tax. You must pay the tax when you withdraw the goods from the enterprise's premises. The premises must be approved.

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