Tobacco product tax

Tax is payable on all tobacco products that are either imported into Norway or produced in Norway.

Rate for 2019

Cigarettes    

NOK 2.63 per item

Cigars and smoking tobacco

NOK 2.63 per gram of the packaging's net weight

Chewing tobacco and snuff

NOK 1.07 per gram of the packaging's net weight

Cigarette paper and cigarette tubes

NOK 0.0402 per item

The tax covers:

  • Cigars
  • Cigarettes
  • Smoking tobacco, caraway chewing tobacco, raw tobacco in consumer packaging
  • Chewing tobacco
  • Snuff
  • Cigarette paper and cigarette tubes

Tax may also be payable on products that act as a substitute for taxable tobacco products, such as herbal cigarettes. Tax is payable on tobacco products that are distributed free of charge to employees in the tobacco industry.

No tax is payable on snuff that's free of tobacco and nicotine. It's prohibited to produce, import, sell or hand over to others new forms of products containing tobacco and nicotine. This applies for example to hookah tobacco, electronic smoking products and e-cigarettes. The same applies if the tobacco packaging is not marked in accordance with the Regulation on the content and labelling of tobacco products.

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 tobacco products, 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 tobacco products and are not registered as liable for tax, you'll also have to pay the tax upon import.

Enterprises that import or produce tobacco products must register as liable for tax.