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 2022
|TRI/PER||NOK pr kg|
|over 0,1 t.o.m. 1||0,78|
|over 1 t.o.m. 5||3,92||3,92|
|over 5 t.o.m. 10||7,84||7,84|
|over 10 t.o.m. 30||23,52||23,52|
|over 30 t.o.m. 60||47,03||47,03|
|over 60 t.o.m. 100||78,39||78,39|
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
Excise duties are reported online in the excise tax return.
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.