Refund of excise duties for businesses

If you want a refund of excise duties that you’ve paid, your next step depends on whether you’re registered as liable for excise duties or not. Below we have explained what you have to do to apply for a refund of excise duties.

Registered as liable for excise duty

If your business is registered as liable for excise duties, you generally do not apply for a refund, instead you must change your tax return for excise tax. 

There are exceptions for some of the duty areas for which you must apply for a refund:

  • reduced rate/exemption for the CO2 tax on gas for use that results in emissions within allocated allowances pursuant to the Greenhouse Gas Emission Trading Act
  • exemption for CO2 excise duty on mineral oil and gasoline for use that results in emissions within allocated allowances pursuant to the Greenhouse Gas Emission Trading Act
  • temporary exemption from the CO2 duty on natural gas and LPG used in certain processes

For specific exemptions, the registered businesses must apply for a refund in the same way as businesses that are not registered as liable for excise duties.

Not registered as liable for excise duty

If your business is not registered for the excise duty in question, or if you’ve purchased goods subject to duties in Norway, you must apply for a refund by writing to us. You must log in, fill out the form and upload the attachments.

  • Download the form RF-1326.pdf and submit it as an attachment to your refund application. Use the correct excise duty codes.
  • You must provide proof that the duties were paid, as well as a declaration that the products are meant for duty-free use.
  • Upload your attachments and submit the application. 

 

Write to us in Altinn

Refunds for fishing vessels and hunting vessels that are in foreign service

Fishing vessels and hunting vessels that have been in foreign service and have bunkered mineral oil, natural gas, LPG or lubricating oil subject to tax in the period 1 July 2025 to 12 August 2025 can apply to the Tax Administration for a refund of paid taxes. What is considered to be in foreign service is defined in section 4-4-1, subsection 3 of the Excise Duty Regulations.

The application must include the following:

  • Buyer's/business's name, amount of fuel and the time of purchase
  • The vessel's IMO number (field 25)
  • The vessel's first foreign harbour (field 25)

You must attach an invoice for the purchase of fuel.

When you apply for a refund for a vessel in foreign service, you must state the relevant duty types, duty groups and exemption codes in the form:

Duty on type of bunker

Duty type

(rubrikk 13)

Duty group

(rubrikk 14)

Exemption code

(rubrikk 15)

CO2 tax on mineral products

CM

101

22

CO2 tax on natural gas

CN

101

22

CO2 tax on LPG

CL

101

22

Lubricating oil tax

SM

100

22

Sulphur tax

SO

501-540

22

 

Refund of CO2 tax has been introduced for the purchase of fuel for civil aviation at the Norwegian Armed Forces' airports

From 1 July 2025, anyone who buys fuel at the Norwegian Armed Forces' airports for use in civil aviation can apply for a refund of CO2 tax.

  • Buyer's/business's name, amount of fuel and the time of purchase
  • Aircraft characteristics, registration and flight number (field 25)
  • The aircraft's first destination in the case of international aviation (field 25)

You must attach an invoice for the purchase of fuel.

When you apply for a refund for a domestic flight subject to quotas, you must specify the tax type «CM» and the tax group «125» in the form. For international aviation, you must specify tax type «CM» and the tax group «102».

You can read more about the refund scheme at Mineral product tax - The Norwegian Tax Administration

Private individuals or businesses that are not registered in the VAT Register, and that have paid duties upon import, may apply for a refund.

If you want a refund of customs duties, you must submit an application to Norwegian Customs.