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

Det er innført refusjon for CO2-avgift ved kjøp av drivstoff til sivil luftfart på Forsvarets flyplasser

Fra 1. juli 2025 kan den som kjøper drivstoff ved Forsvarets flyplasser til bruk i sivil luftfart, søke om refusjon for CO2-avgift.

Søknaden skal inneholde disse opplysningene:

  • Kjøpers/virksomhetens navn, mengde drivstoff og tidspunktet for kjøpet
  • Luftfartøyets kjennetegn, registrering og flightnummer (merknadsfelt 25)
  • Luftfartøyets første destinasjon hvis det gjelder utenriks luftfart (merknadsfelt 25)

Du må legge ved faktura for kjøp av drivstoff.

Når du søker om refusjon for innenlands kvotepliktig flygning, må du oppgi avgiftstype «CM» og avgiftsgruppe «125» i skjemaet. For utenriks luftfart må du oppgi avgiftstype «CM» og avgiftsgruppe «102».

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.