TRI and PER tax

Trichloroethylene (TRI) and tetrachloroethene (PER) are persistent chemicals that are harmful to both health and the environment.

The tax covers

A tax is payable on trichloroethene (TRI) and tetrachloroethene (PER), which are either imported into Norway or produced in Norway. A tax is also payable on recycled TRI and PER, as well as on TRI and PER  used as constituents in other products.

The tax will only be payable if the proportion of TRI exceeds 1 percent by weight of the product's total weight or the proportion of PER exceeds 0.1 percent by weight of the product’s total weight.

The tax is calculated based on the product's net weight and the proportion of TRI and PER in the product.

Rate for 2019

Percentage by weight

TRI

PER

over 0.1 up to and including 1

 

0,73

over 1 up to and including 5

3,67

3,67

over 5 up to and including 10

7,34

7,34

over 10 up to and including 30

22,01

22,01

over 30 up to and including 60

44,02

44,02

over 60 up to and including 100

73,37

73,37

Exemptions from TRI and PER tax

Among other things, the tax obligation does not apply to recycling for own use.

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

f you run an enterprise which recycles TRI and PER for resale, you must register your enterprise as liable for tax.

If you import TRI and PER for use as raw material, you can opt to register your enterprise as liable for tax. If you're 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 TRI and PER and are not registered as liable for tax, you will have to pay the tax when you import the products.

footer/desktop/standard