If you intend to destroy or annihilate goods, you must notify the Norwegian Tax Administration.
The following details must be reported:
- a complete list of all goods that are to be destroyed, and
- when and where the destruction will take place
Notification must be submitted no later than 48 hours before the destruction is to take place.
Enterprises must be registered as liable for excise tax in order to be eligible for exemption from the taxes upon destruction.