Refund of excise duties for businesses

If you've paid excise duties that you want to be refunded, what you need to do depends on whether you're registered as liable for excise duty or not. Below you'll find an explanation of what you must do to apply for a refund of excise duties. 

Registered as liable for excise duty

If your enterprise is registered as liable for excise duty, the main principle is that you should not apply for a refund, but instead change the excise tax return. 

There are exceptions for certain duty areas for which you must apply for a refund:

  • exemption from CO2 tax on natural gas, LPG and mineral oil for use that produces emissions under the Greenhouse Gas Emission Trading Act
  • a temporary exemption for the CO2 tax on natural gas and LPG used in certain processes
  • exemption from CO2 tax on mineral oil, petrol, natural gas and LPG delivered for use in areas where the emissions are captured and stored
  • exemption related to the capture and storage of CO2 in tax on waste incineration
  • exemption for SF6 tax for gas that is used for the first top-up for high-voltage facilities
  • exemption for SF6 tax for gas that has been purified

In these exceptions, registered enterprises must apply for a refund in the same way as enterprises that are not registered as liable for excise duty.

Not registered as liable for excise duties

If your enterprise is not registered for the excise duty in question, or you have purchased taxable goods domestically, you must apply for a refund by writing to us.

How to apply

You must log in, complete the form and upload the attachments:

1. Download the form
Download and complete the form RF-1326 (PDF) (in Norwegian only). Enter the correct excise duty codes. Use this as an attachment to your refund application. 

2. Have the supporting documents at hand
Prepare supporting documents that show the duties were paid and a declaration that the products are meant for duty-free use.

3. Submit the form and your supporting documents
Upload the attachments and submit the application by logging in and writing to us:

Write to us

Refunds for ships engaged in quota-based domestic shipping

A reduced CO2 tax has been introduced on mineral oil, natural gas and LPG for ships engaged in quota-based domestic shipping.

Quota-based domestic shipping is shipping in Norwegian territorial waters that is subject to quotas under the Greenhouse Gas Emission Trading Act or equivalent regulations in another EEA country.

For products subject to excise duty that are delivered from non-registered enterprises, a refund is given for the difference between the CO2 tax paid on mineral oil, natural gas or LPG and the reduced rate.

From 1 March 2026, the following reduced rates apply:

  • mineral oil for ships engaged in quota-based domestic shipping, NOK 2.15 per litre
  • natural gas for ships engaged in quota-based domestic shipping, NOK 1.59 per Sm3
  • LPG for ships engaged in quota-based domestic shipping, NOK 2.40 per kilo

You can read more about this in chapter 4.3 of the Excise Duty Regulations.

 

You must attach the following to your application:

  • Declaration with information about:
    • the name of the vessel
    • the vessel's IMO number, nationality and registration
    • name and IMO number of the ship operator under section 2 a, subsection 3 of the Greenhouse Gas Emission Trading Act or equivalent regulations in another EEA country
    • delivered amount of mineral oil, natural gas or LPG
    • bunkering date
  • Invoice and delivery note for the purchase of fuel.

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.