Code guide for reporting excise duties

This is the code for the excise duty type, usually defined by the basis for the excise duty. This code consists of two capital letters, for example, BE (from the Norwegian term “bensinavgift”) for petrol tax, TO for tobacco tax. This code identifies the relevant duty. These codes are not changed as long as the type of goods subject to the excise duty is the same. This code is a subdivision of excise duties following the assessment in the accounting and collection system SIAN. In general, the duty type is linked to the Storting’s tax resolution.

The code for the duty group consists of three digits following the duty type code. The division of the individual duty type into different duty groups is primarily based on the necessity of separating goods with different rates within the same duty. This division does not continue into our case processing system.

You must always assign a code for the duty type and a code for the duty group. Some duty types only have one rate, and no further division is necessary. Nevertheless, a group code of three digits must be listed in addition to the duty type code.

Some duties have been divided within the same rates in order to be able to generate more specific reports, which would otherwise not be possible.  An example of this divisioning for statistical purposes is the group codes for the duty on alcoholic beverages. Here for instance, spirit-based beverages with only one rate have still been split into several groups, so we can differentiate spirit-based “rusbrus” (alcopop) from strong spirits, for example.

Additional codes have also been established. These are two-digit codes to be used by the one liable for excise duty during self-assessment when they, for example, report on withdrawals for various types of duty-free usage. This applies to exemptions from the excise duty given in the Storting’s tax resolution or the Excise Duties Regulation. The additional codes must be used to give a correct impression of the excise duty accounts for the entity in question and thus result in correct statistics. Most additional codes have a factor of zero (0), while some have a factor of minus one (-1) (deductions of previously paid duties) and a factor of plus one (+1).

Apart from this, we have an additional code of ninety-nine (99) for shortage. This code exists to make it possible to enter shortages in the excise tax return. Therefore, this code has a factor of one (1), which means the full duty applies.

The additional codes can be tied to one or several duty groups sorted under the same duty type.