Tobacco product tax
Tax is payable on all tobacco products that are either imported into Norway or produced in Norway.
About this excise duty
Rates for 2024
|
Cigarettes |
NOK 3.15 each |
|
Cigars and smoking tobacco |
NOK 3.15 per gram of the net weight of the packaging |
|
Chewing tobacco |
NOK 3.15 per gram of the net weight of the packaging |
|
Snuff |
NOK 1.28 per gram of the net weight of the packaging |
|
Cigarette papers and tubes |
NOK 0.0482 each |
|
E-liquid with nicotine |
NOK 5.11 per milliliter |
|
Other nicotine products |
NOK 0.4825 per milligram of the net weight of the packaging |
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.
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.
Registration and permission
If you have an enterprise that imports tobacco products, you can choose to be registered as liable to pay excise duties. If you're registered, you pay the duty when you withdraw the goods from the enterprise's premises. These premises must be approved. If the goods are not placed in approved premises, you’ll have to pay the duty upon import. If you import tobacco products and you’re not registered as liable to pay excise duties, you must pay the excise duties upon import.
Any enterprise manufacturing tobacco products must register as an enterprise liable to pay excise duties.
A new approval scheme for new tobacco and nicotine products came into force on 1 July 2021. This means that products such as electronic smoking products can be sold freely in Norway. The scheme means that enterprises that wish to import and/or sell tobacco and nicotine products that have not been available in the Norwegian market before, must submit an application to the Norwegian Directorate of Health for approval of these products. An excise duty has been implemented for these products from 1 July 2021, and must be reported in the excise tax return.
E-cigarettes and hookah tobacco are not included in the approval scheme.
Read more about these schemes (in Norwegian only):
Import av tobakksvarer til Norge – Helsedirektoratet
E-cigarettes will be included in its own approval and registration scheme. This scheme is expected to come into force some time during 2024. All the same, an excise duty has also been implemented for these products from 1 July 2021. This duty has no practical meaning until the approval scheme comes into force.
Read more about these schemes (in Norwegian only):
Import av tobakksvarer til Norge – Helsedirektoratet