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Regulations On Excise Duties

Original Language Title: Forskrift om særavgifter

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Regulations on excise duties Date-2001-12-11-1451 Ministry Ministry of finance published in the 2001 booklet 15 entry into force 01.01.2002 last edited by-2016-06-24-795 from 01.07.2016 Change FOR 1976-09-29-9950, FOR-1999-12-17-1306, FOR-1996-01-15-21, FOR-2000 12-18-1305, FOR-1999-12-20-1370, FOR-1990-07-16-611, FOR-1981-11-25-9930, FOR-1998-12-18-1249, FOR-1998-12-18-1250,-1990-01-29-75, 1990-01-29-77, FOR-1993-06-08-436,-1999-12-14-1298,-1978-01-27-8, FOR-1979-11-26-3,-1999-12-06-1257, FOR-1998-12-02-1106, FOR-1996-03-29-312, FOR-1988-11-10-898, 1991-06--10-369, 1992-12-30-1227, FOR-1998-12-18-1251, FOR-2000-12-20-755,-1975-06-13-6, FOR-1978-01-27-9,-1992-12-23-1203, FOR-1993-08-19-809, FOR-1993-08-20-821,-1999-05-28-656 applies to Norway Pursuant law-1933-05-19-11-section 1, the Storting decision Announced 20.12.2001

Directed 10.01.2014 (§ 3-1-2 the first paragraph) short title regulations on excise duties Chapter overview: Chapter 1. Introductory provisions (§ § 1-1-1-2) Chapter 2. General provisions on taxation (§ § 2-1-2-10) Chapter 3. Special provisions on the individual fees (§ § 3-1-1-3-22-5) Chapter 4. Tax exemptions and reduced rates for certain uses (§ § 4-1-1-4-11-1) Chapter 5. Tax management etc. (§ § 5-1-5-16)
Chapter 6. Free task and payment etc. (§ § 6-1-6-7-section 6-9)
Chapter 7. Final provisions (§ § 7-1-7-4) legal authority: set by the Ministry of finance 11. December 2001 with authorization in law 19. May 1933 No. 11 about excise duties section 1, law 4. June 1954 No. 2 about liquor, spirits, wine, and isopropanol to technical and scientific use, etc., Law 19. June 1964 No. 1 about the production and omdestillasjon of liquor, liquor and isopropyl alcohol and on the taxation of spirits, liquors, wine, fruktvin, Mead and isopropanol and the Storting's free decision.
Changes: modified by regulations 1 Oct 2002 Nr. 1067, 8 Oct 2002 Nr. 1146, 13 Dec 2002 No. 1639, 19 Dec 2002 No. 1836, 26 June 2003 No. 867, 25 nov 2003 Nr. 1391, 12 Dec 2003 Nr. 1533, 19 Dec 2003 Nr. 1758, 18 feb 2004 Nr. 411, June 25, 2004 No. 1040, 10 Dec 2004 Nr. 1599, June 22, 2005 Nr. 682, 22 sep 2005 Nr. 1091, 13 des 2005 Nr. 1455, 15 des 2006 Nr. 1442, 20 des 2006 Nr. 1587, 10 Dec 2007 Nr. 1396, 18 Dec 2007 Nr. 1485, 21 Dec 2007 Nr. 1775, 1 aug 2008 No. 935, 25 aug 2008 No. 945, 17 Dec 2008 Nr. 1413, 2 Feb. 2009 Nr. 104, 27 feb 2009 Nr. 246, June 29, 2009 # 912, 27 nov 2009 Nr. 1432, 15 Dec 2009 Nr. 1524, 11 jan 2010 No. 23, June 24, 2010 # 964, 24 aug 2010 No. 1212, 15 sep 2010 No. 1271, 1 sep 2010 No. 1233, 7 des 2010 No. 1552, 11 jan 2011 No. 15, april 11, 2011 No. 377, June 16, 2011 No. 597, 27 June 2011 No. 657, 16 June 2011 No. 597, 14 July 2011 No. 782, 23 aug 2011 No. 864, 8 des 2011 No. 1214, 19 Dec 2011 No. 1405, 26 jan 2012 No. 97, 12 June 2012 No. 521, 12 Oct 2012 No. 966, 13 Dec 2012 No. 1286, 8 March 2013 No. 259, 5 June 2013 No. 581, 15 March 2013 No. 284, 28 nov 2013 No. 1371, 17 Dec 2013 No. 1565, 24 June 2014 Nr. 844, 16 Dec 2014 Nr. 1766, 19 des 2014 Nr. 1804, 27 nov 2014 Nr. 1477, 22 June 2015 Nr. 727, 30 sep 2015 Nr. 1136, 16 nov 2015 Nr. 1327, 15 des 2015 Nr. 1633, 15 des 2015 Nr. 1678, 17 des 2015 Nr. 1703, 17 des 2015 Nr. 1714, 18 Dec 2015 Nr. 1766, May 13, 2016 Nr. 496, 24 June 2016 Nr. 795. Corrections: 22.03.2002 (§ 3-7-3, section 6-7, section 6-9), 04.09.2002 (section 3-17-1), 28.07.2005 (section 3-3-1, section 3-3-4, section 3-3-7, section 3-3-10, section 5-1, section 5-3), 01.09.2005 (section 3-3-4), 07 (section 1-2), 22.10.2010 (section 4-4-4 the second paragraph), 02.11.2010 (section 3-16-4), 04.01.2012 (§ 3-7-4 (2)), 25.01.2013 (section 3-6-11 (2)), 10.01.2014 (§ 3-1-2 the first paragraph).

Chapter 1. Preliminary provisions section 1-1. Scope this Regulation applies to the fees that will be charged by law 19. May 1933 No. 11 about excise duties.

§ 1-2. Definitions (1) with the taxable item refers to an item that is introduced to or produced here in the country and covered by the Standing Committee on the tax decision.

(2) with the production will mean any treatment, including packing, repackaging or Assembly, which means that the item is taxable or change avgiftsmessig status.

(3) with the registered business meant business that is registered under the provisions of § 5-1 to § 5-6.

(4) with approved local refers to the inventory, production, etc. that are approved local of the tax office under the provisions of section 5-7.

Chapter 2. General provisions on taxation section 2-1. When the tax obligation occurs (1) For registered businesses occurs free duty by a) withdrawals from your business approved premises, including theft and shortage. Is not considered operational scrap withdrawals, b) importation, when the goods are not entered on the approved local, c) upon termination of the registration.

(2) For non-registered importers occurs free duty by item.

(3) For the bankruptcy stay or mortgagee occurs the tax obligation by the withdrawal of taxable goods if not previously calculated tax for these.

(4) For the fee of technical tax on ethanol, electric power, tax on the emission of NOx and air passenger tax, the tax obligation under the provisions of section 3, respectively-3-3, section 3-12-2, section 3-19-4 and section 3-22-3.

(5) For the user who is entitled to partly or completely free use of otherwise taxable items, the tax obligation even if the terms of the exemption still not met.

section 2-2. Free transfer Registered businesses can transfer taxable goods without tax obligation occurs to their own approved premises and to other businesses who approved premises if these businesses are registered for the same item scope.

§ 2-3. Goods for free use (raw materials etc..)
(1) goods which, after the Storting's resolutions are exempt from tax as raw material etc.., can be purchased for free with registered business against the statement that the goods are for such use. The registered business can bring such goods without fee in the tax declaration.

(2) The importing items that are used as raw materials, etc. in own business, can be registered as a user and thus introduce goods without tax obligation occurs.

(3) not registered user may apply for a refund of the paid fee. The applicant must provide documentation showing that tax has been paid, as well as the statement that the goods are of free use.

§ 2-4. Return goods (1) Registered businesses can lead previously calculated tax on returns to the deductions in the tax declaration in the following terms: a) the items are reversed to the registered company approved local, b) items are the access led on-hand inventory, c) it is issued the credit note for item and tax amount, and d) the goods are returned within two years from date of invoice.

(2) if the return to the registered company approved local is impractical, the tax office can agree that the goods be destroyed under section 2-5 instead of to be reversed. The terms of the first paragraph, LITRA b-d also applies.

section 2-5. Tilintetgjøring of goods (1) by tilintetgjøring of goods in the registered company approved local gis exemption for tax on the following conditions: a) the tilintetgjøringen going on in the presence of the tax office if not the tax office has given consent to the other, and b) tilintetgjorte items are recognized as a withdrawal without tax in tax task for the same free term tilintetgjøringen takes place.

(2) the tax office can agree that tilintetgjøringen happens at the other place when it is most useful.

(3) For the Tax Office's aid at the tilintetgjøring of alcoholic beverages will be charged a fee of NOK-500.0.

§ 2-6. The importation provisions of the tariff legislation about importation of goods applies as far as they are appropriate and not otherwise determined.

section 2-7. Exit point, and more.
(1) Registered businesses can lead items performed abroad or to Svalbard or Jan Mayen without tax in the tax declaration. With performed abroad will mean the exit point of the items from sales tax area to another State's land territory. The same applies tax on items that are added into the inventory in accordance with the customs provisions of the Standing Committee on the tax decision.

(2) Not registered importers can search the Customs region for a refund.

section 2-8. Documentation for tax exemption claim for tax relief to be able to be documented. Unless otherwise provided in this regulation, to the nature of the scope and the terms of that exemption are met, the State of the documentation.

section 2-9. Tax exemption in accordance with exemption tax exempt group regulation and reduced rates under section 3-6-6 the first paragraph, second sentence, section 3-6-7, first paragraph, section 3-12-4, section 3-12-5, section 3-12-6, section 4-3-1, section 4-3-2, section 4-5-1 the first paragraph, section 4-5-2 the first paragraph and section 4-6-1 the second paragraph meets the criteria in regulation 14. November 2008 No. 1213 on exceptions from notifikasjonsplikt for public support, jf. Annex XV of the EEA Agreement No. 1j, art. 44 of Regulation (EU) No. 651/2014 (Official Journal L 187, 26.6.2014).

section 2-10. Violation of terms of tax exemption at the violation of the conditions for the tax exemption the tax office can deny the exemption, reduction or grants for a limited period of time.

Chapter 3. Special provisions on the individual fees Kap. 3-1. Tax on tobacco products section 3-1-1. Factual scope (1) Tax obligation includes items that are mentioned in this provision.

(2) that the following items are considered cigars destined for smoking: a) coiled tobacco without cover, b) tobacco with outer cover (dekkblad) of natural tobacco, c) tobacco with outer cover (dekkblad) of the homogenized tobacco when: 1. the item's largest girth exceeds 40 mm, 2. the item has one or more inner cover (omblad) of the nature of tobacco, or 3.
the item has one or more inner cover (omblad) of the homogenized tobacco and at least one of the covers (cover-or omblad) is the spiral with a slope angle of at most 60 degrees.

(3) the following items are considered as cigarettes destined for smoking: a) tobacco with the outer cover of the paper or other material that is not tobacco or homogenized tobacco, b)

tobacco with the outer cover of the homogenized tobacco, when the item is not to be regarded as cigar after the second paragraph, LITRA c.

(4) that smoking tobacco is considered all processed tobacco that is specific for smoking, when goods are to be regarded as cigars or cigarettes after the other or third paragraph.

(5) that chewing tobacco is considered sauset tobacco that is spun or compressed in the plates, bits or similar and which is specific for pleasure without smoking.

(6) that snus is considered finely ground tobacco and all other processed tobacco, with or without additives, that is specific for pleasure without smoking, when the item is not to be regarded as chewing tobacco after the fifth paragraph.

(7) as the cigarette paper and sigaretthylser are considered items of any kind that are specific for use as a compress or sheaths for cigarettes made (rolled) for your own use.

(8) as poultices of homogenized tobacco is considered art as on solids basis contains at least 75 percent weight nature of tobacco.

(9) goods that out from advertising, labels and the like are intended or that are expedient to replace taxable tobacco products, avgiftsbelegges as tobacco goods.

(10) the following items are to be avgiftslegges as the replacement items for tobacco: a) the herbal cigarettes, b) vannpipemelasse of the herbs.

§ 3-1-2. Tax basis and calculation (1) with a cigarette is meant a cigarette that has a length up to and including 90 mm, as the two are considered if the cigarette has a length of over 90 mm, but the maximum 180 mm, etc. Filter and nozzle are not included in the calculation of the length.

(2) in calculating the tax on cigarettes, cigarette paper and sigaretthylser are added the number of pieces of content in consumer packaging to reason.

(3) in the calculation of tax on cigars, smoking tobacco, chewing tobacco and snuff are added the item's net weight to reason. The weight of the fastmunnstykke to be included in the net weight which forms the basis for the calculation of the fee.

§ 3-1-3. The competence to make decisions about the replacement items the tax office can make individual decisions about tax duty for items as mentioned in section 3-1-1 ninth paragraph.

Kap. 3-2. Tax on alcoholic beverages section 3-2-1. Factual scope (1) Tax obligation includes spirits-based drink and other alcoholic drink with alcohol strength by volume of 0.7. Tax obligation does not include the manufacture for your own use of the alcoholic drink that is not liquor.

(2) with spirits-based drink will mean drink that belongs under the heading 22.08 of the customs tariff, as well as the drink that belong under other positions if the alcohol strength is over 22 per cent volume.

(3) the tax obligation does not include alcohol covered by regulation Cap. 3-3. (4) by the demarcation of the concepts of alcoholic drink and liquor, alcohol is added to the definitions in the law because so far these fits and nothing else is specified in or pursuant of this regulation.

section 3-2-2. Tax basis and calculation (1) the tax base is the alcohol content as stated by the marking on the packaging.

(2) For spirits-based drink tax is calculated per liter and volume. For other alcoholic drink with alcohol strength to 4.7 per cent and with volume is calculated the fee per liter after the tax group. For other alcoholic drink with alcohol content by volume is calculated over 4.7 fee per liter and volume.

(3) For item batches that have improperly higher alcohol content than stated, the fee is calculated for the whole party after the highest alcohol content.

section 3-2-3. Special conditions for the importation By importation of alcoholic drink with alcohol strength by volume of 2.5, businesses must be registered pursuant to § 5-1 or present a special licence or permission.

section 3-2-4. Tagging and measurement (1) all containers, gjærkar and storage vats used in production or warehouse, transport or by the importation and exit point, should have the number, product specification and the specification of the rom content in liters. The yeast should have men gadgets or setting that easily provides the opportunity to determine the amount in each gjærkar.

(2) all of the consumer goods that contain gaskets, taxable, should be clearly marked with the rom content, alcohol content of the product and the manufacturer's name and hometown. Alcohol content shall be marked in accordance with Regulation (EC) No. 1169/2011 on food information to consumers. 28 and annex XII to regulation, cf. Regulation 28. November 2014 Nr. 1497 on food information to consumers, if not otherwise provided by the regulations 21. March 2013 No. 370 about wine, or regulations 11. October 2006 Nr. 1148 about alcohol and drinking strong aromatiserte etc.

(3) the tax office may at any time make ettermålinger of such containers that are mentioned in this provision.

(4) the tax office can in particular individual cases, grant permission to the other marking.

Kap. 3-3. Revenue, use and tax on technical ethanol (ethyl alcohol) and etanolholdige preparations section 3-3-1. Factual scope (1) Tax obligation includes technical ethanol (ethyl alcohol) and etanolholdige preparations.

(2) with the technical ethanol is meant in this regulation pure ethanol or etanolholdig item with alcohol strength by volume of 0.7, to be used for any other purpose than drink (technical use), and that fall under the Customs tariffens positions 22.03 to 22.08 (drinks and technical ethanol).

(3) with the etanolholdige preparations meant in this regulation etanolholdig item with alcohol strength by volume of 2.5, and which does not fall under the following positions in the customs tariff: a) 22.03 to 22.08 (drinks and technical ethanol), b) 30.03 to 30.06 (drugs), c) April 17 (drops), d) 18.06 (chocolate items), e) 20.08 (fruit and berries etc. in alcohol).

(4) the following items are not considered etanolholdige etanolholdige preparations: a) etanolholdige preparations with approved denaturation, b) essences and tinctures in the packaging of a maximum of 50 ml, c) essences which are included in the production of food and drink and in pharmaceutical production, d) closer to the specified items set by the Tax Agency in the regulation, e) items approved by the Tax Office for individual decisions.

§ 3-3-2. Tax basis and calculation tax is calculated in the same way as for the alcoholic drink, jf. section 3-2-2.

§ 3-3-3. When the tax obligation occurs (1) For the registered manufacturer and importer: a) by withdrawing technical ethanol from your business approved premises, including theft and shortage. Is not considered operational scrap withdrawals, b) by importation, when the item is not entered on the approved local, c) upon termination of registration, d) by treatment of an item in breach of regulations or terms, set out in or pursuant to this regulation, s) by shortage occurred in transit to the recipient.

(2) For other than registered manufacturer and importer: a) by importation or production not covered by the first paragraph, b) when processing an item in breach of regulations or terms, set out in or pursuant to this regulation, c) by wrongful removal of denatureringsmiddel, d) by improper exclusion of ethanol from the technical ethanol or from etanolholdige preparations.

§ 3-3-4. Tax exemption-technical ethanol (1) Technical ethanol with approved denaturation is exempt from tax.

(2) Technical ethanol without approved denaturation and etanolholdige preparations, that is delivered to users as mentioned in section 3-3-7, the second paragraph is exempt from tax if the recipient is registered for free use under the provisions of section 3-3-10.

§ 3-3-5. Approved denaturation With approved ' denaturing ' is meant: a) denaturation in accordance with Regulation (EC) No. 3199/93, b) denaturation set out in the regulations of the tax Directorate, and c) denaturation set by the tax office in individual decisions, after consent from taxes.

§ 3-3-6. Special conditions for the importation and production by the importation and production of technical ethanol business must be registered pursuant to § 5-1.

§ 3-3-7. Free delivery of udenaturert technical ethanol (1) delivery of the udenaturert technical ethanol can only happen from the manufacturers or importers who are registered under the provisions of § 5-1.

(2) delivery without fee, can happen to the following users: a) users who use ethanol as a feedstock or ease of access by item production, b) scientific and State colleges and universities for such use that the tax office has approved, c) laboratories, hospitals and blood banks.

(3) users as mentioned in the second paragraph must be registered for the use of free technical ethanol under the provisions of section 3-3-10.

§ 3-3-8. Taxable delivery of udenaturert technical ethanol (1) delivery of the udenaturert technical ethanol can only happen from the manufacturers or importers who are registered under the provisions of § 5-1.

(2) the provision of technical udenaturert ethanol, with fee, can happen to the following users: a) doctors, dentists and veterinarians, b) municipality/County, c) teaching in the middle school and high school, d) users as mentioned in section 3-3-7 the second paragraph and e) other recipients that are registered for use of the udenaturert technical ethanol with tax under the provisions of section 3-3-10 the second paragraph.

§ 3-3-9. Sales of denatured ethanol retail technical By of denatured ethanol not technical it should, without special permission from the tax office, disclosed the larger parties than 50 litres. Denatured ethanol nor technical to be divulged to persons who are under 15 years of age, or who are affected by drugs, or that there is reason to believe will devour or otherwise abuse the item.

§ 3-3-10. Registration for use of the technical ethanol (1) users as mentioned in section 3-3-7 the second paragraph can be registered on application for the use of free technical udenaturert ethanol.

(2) other users than those mentioned in section 3-3-8 the second paragraph letter a to c, after application is registered for use of the udenaturert technical ethanol with fee.

(3) users of denatured ethanol and etanolholdige technical preparations do not have special registration.


(4) application for registration for use of the udenaturert technical ethanol should be directed to the competent tax office. The tax office can set conditions for the right to registration, including demands for control measures. Registration requires that the need for the use of the udenaturert technical ethanol be documented.

§ 3-3-11. Use etc. technical ethanol and etanolholdige preparations (1) it is not allowed to consume technical ethanol or etanolholdige preparations, unless the product by its nature is intended for consumption.

(2) Denatureringsmiddel in the technical ethanol or preparations shall not be removed etanolholdige, unless this happens after permission from the tax office.

(3) it is not allowed to assign technical ethanol or preparations it is etanolholdige when danger that the recipient will use the item on the illegal way.

§ 3-3-12. Tagging (1) All packaging for technical ethanol should be provided with the label that specifies the item's art, contains warning against to devour etanolen and enlightenment that illegal use is punishable by law.

(2) section 3-2-4 about tagging and measurement of alcoholic beverages also applies as far as they are appropriate.

§ 3-3-13. Production, storage and transportation (1) production equipment for the manufacture and storage of udenaturert technical ethanol should be timely and suitable for the purpose. It must be geared for in a way that unplumbed do booze unavailable during manufacture and storage ("closed system").

(2) equipment for the transport of ethanol should be udenaturert timely technical and reassuring. The equipment should be approved by the tax office before it is taken into use.

(3) Manufacturing businesses should, by their own appointed person in charge, be responsible for the provision of udenaturert ethanol. The output can be terminated by that business person in charge plomberer store rooms and uttaksarmatur with your company's own plomberingsutstyr. Plomberingsutstyret to be kept securely locked away and be out of reach of unauthorized persons. Manufacturing business is responsible for the transport to the receiver.

(4) Separation of liquor, spirits or other ethanol from technical ethanol or etanolholdig preparation is considered to be manufacture.

Kap. 3-4. Tax on non-alcoholic beverages section 3-4-1. Factual scope (1) Tax obligation include: a) non-alcoholic beverages that are added sugars, jf. § 3-4-3, b) non-alcoholic beverages that are laced with artificial sweeteners, jf. § 3-4-4.

(2) the tax obligation does not include: a) mixtures of otherwise free products, b) juice and juice, also reconstructed from concentrate, as long as there is no added sugar or artificial sweeteners, c) non-alcoholic beverages which meet the terms of the regulations 15. April 1977 Nr. 9636 for production marking and sales of spiseis.

§ 3-4-2. Tax basis and calculation tax is calculated per liter.

§ 3-4-3. Juice and syrup without added sugar, which is based on fruit, berries or vegetables and added artificial sweeteners (1) There shall be paid half the rate of the following items: a) the juice without added sugar, which is based on fruit, berries or vegetables and added artificial sweeteners, b) syrup without added sugar, which is based on fruit or berries and added artificial sweeteners, c) syrup without added sugar , which is based on fruit, berries or vegetables and added artificial sweeteners, and used for commercial manufacture of beverages in the dispensers, fountains and the like.

(2) with "juice" is meant in this provision an item with a råsaftinnhold of at least 50 g for 100 g, and which are not added water. For eplesaft råsaftinnholdet must be at least 85 g for 100 g.

(3) with the "syrup" after the first paragraph, LITRA b refers to the juices of black currant, currants, raspberries, strawberries and cherries with råsaftinnhold of at least 40 g in 100 g, and that have the term "syrup" with the addition of the name of the bærslag it is manufactured by.

(4) with the "syrup" after the first paragraph, LITRA c refers to juice and syrup after the first paragraph, LITRA a and b that is used for employment creation in the dispensers, fountains and the like.

§ 3-4-4. Sugar (1) as sugar is considered: a) sugar in solid/liquid form (sugar or syrup of sugar) b) white sugar, brown sugar c) raw sugar d) maltsirup e) maple syrup f) glukosesirup g) dried glukosesirup h) of fructose in honey) j) concentrated juice of fruits and berries k) invertsukkerløsning and syrup of invertsukker l) glucose-fructose-syrup (also dried) m) fructose-glucose-syrup (also dried) n) invertsukker (also with the content of the crystals in the solution) o) maissirup p) products of hydrolyzed starch such as dextrose monohydrate dextrose: or q) anhydrous dextrose r) høyfruktosesirup s) crystalline fructose t) concentrated juices of fruits and berries u) vegetable extract.

(2) the Directorate of taxes may, in the opinion of the health services obtained or the FSA make decisions about that sugar that is not mentioned in the first paragraph shall be deemed as sugar.

§ 3-4-5. Artificial sweeteners (1) that the artificial sweeteners are considered: a) E950 Acesulfam K b) Aspartame E952 E951) Cyklaminsyre c d) E952) Natriumcyklamat Kalsiumcyklamat f e E952) E954 Saccharin g) E954 Kalsiumsakkarin h) E954 Kaliumsakkarin in) E954 Natriumsakkarin j) E955 Sucralose k) E959 Neohesperidin DC l) E962 Salt of aspartame-acesulfam.

(2) the Directorate of taxes may, in the opinion of the health services obtained or the FSA make decisions about that artificial sweeteners that are not mentioned in the first paragraph shall be considered as artificial sweeteners.

Kap. 3-5. Taxes on beverage (environment-and because charge) section 3-5-1. Factual scope (1) Tax obligation includes inner packaging for beverages. As inner packaging is considered the packing unit that drink item is tapped on. On such packaging shall the following fees: a) Environmental fee.

b) due fee. Tax obligation includes disposable packaging. As a single-use packaging is considered the packaging that can't be reused in their original form.

(2) the tax obligation does not include packaging where refilled the drinks make up at least four litres.

section 3-5-2. Tax basis and calculation tax is calculated per packaging unit.

section 3-5-3. Exemption and reduction of the environmental fee from the return percentage (1) For the inner packaging which are included in a return system reduces the environmental tax with the return percentage laid down in pursuance of the waste regulations.

(2) the return systems with high return percentage (95% or above), be given full exemption for environmental fee. Out from the return percentage that is determined by the Environment Agency, sets out the Directorate of taxes tax rate for returning the system's members.

section 3-5-4. Notification of membership in return company they return to give some company taxes message of new members within the 15. of each month. The individual Member company can pay the reduced rate from the 1. a month after taxes got such a message.

Kap. 3-6. CO ₂-tax on mineral products section 3-6-1. Factual scope of Tax obligation include: a) Mineral oil. That mineral oil is considered oils with mineral origin where less than 90 volume percent distilling over by at least 210 ° C (ASTM D 86 method). Tax obligation does not include oils that it is to be paid fee of after the Storting's decision on tax on lubricating oil, etc.

b) Gasoline. As gasoline is considered oils with mineral origin where less than 10 percent of volume distilling by 20 ° C, and where more than 90 percent of the volume less than distilling at 210 ° C (ASTM D 86 method). Tax obligation also includes mixtures if gasoline is the main ingredients and the mixture can be used as motor fuel. Tax obligation does not include white spirit, kristall (Crystal oil) and dilutin.

c) natural gas. As natural gas is considered also mixtures if natural gas is the main ingredient. Mixtures where the proportion of natural gas is less than 50 volume percent are not covered by the tax obligation.

d) LPG. As LPG is considered also the mixtures if LPG is the main ingredient. Mixtures where the proportion of LPG is less than 50 volume percent are not covered by the tax obligation.

section 3-6-2. Tax basis and calculation (1) the tax on petrol and mineral oil is calculated per standard liters.

(2) the tax on natural gas is calculated per standard cubic meter (Sm ³).

(3) the tax on LPG are calculated per kg.

(4) Share involved biodiesel in mineral oil is not included in the tax base. Importers should be able to disclose the trial and analysis certificate or other documentation from the manufacturer, which shows the proportion of biodiesel in mineral oil. Manufacturers will take accurate measurement of biodiesel in mineral oil. This also applies for share in gasoline and bioethanol, biogas and hydrogen in natural gas and LPG.

§ 3-6-3. Tax exemption for industrial activities (1) For items that are used as raw materials in industrial activities, provided the refund of tax to the extent that emissions of carbon to the air is lower than the carbon content of the seized products would suggest.

(2) the exemption be carried out under the provisions of section 2-3.

section 3-6-4. The tax exemption by the exit point exemption for tax at the exit point if it is done over 4 000 liters of mineral oil, 4,000 litres of petrol, 150 kg LPG or natural gas ³ 300 Sm.

§ 3-6-5. Tax exemption for gasoline recovered in VRU-facilities (1) Registered businesses can lead gasoline without fee in the tax declaration if the gas is recovered in the VRU system.

(2) Not registered businesses can search the Tax Office for a refund monthly. The number of liters of the recovered petrol should be apparent by the application.

§ 3-6-6. Tax exemption for use as give quota compulsory emissions (1) it be given refunds for paid CO ₂-tax on mineral oil and gasoline that is supplied for use in businesses that provide quota obliged emissions by climate quota Act. It is given a refund for the difference between the paid CO ₂-tax on natural gas and LPG and the reduced rate to be paid after the Storting's free decision section 1 the second paragraph.

(2) it is a condition of exemption that it be specified calculated or actual emissions quota according to the virtue of your approved application for the calculation and measurement of emissions, jf. climate quota regulation section 2-3.


(3) waivers are given with the proviso that pollution control authorities understand decision on approval of the annual emissions report by climate quota Act 17. The business will be annually within 18. may send pollution the Government decision on the approval of emission report to the tax office.

(4) if the business that is the quota required for climate law don't even own quota delivered natural gas or LPG, the owner can apply for a refund. The terms of the second and third paragraph applies accordingly. The business that got refunded tax is responsible for repayment of the fee if the emissions report is not approved. The tax office can set additional terms for reimbursement if the owner of the product and the quota charge are two different businesses.

(5) the application for refund is sent monthly to the tax office.

§ 3-6-7. Reduced rate for gas delivered to the industry and mining (1) on delivery of natural gas and LPG to the industry and mining should be paid reduced rate.

(2) the reduced rate applies are applied by the company gas even within those parts of the business that is registered in the following food subgroups (commercial code) after the Standard for commercial grouping SN2007: a) the food under the group within section B mining and extraction (industries even 05 09), b) business under the group within section C Industries (industries 10 through 33), c) business under the Group Sorting and processing of 38.320 waste for material recycling.

(3) a change of the registration conditions be given effect from the time change occurs.

(4) the reduced rate includes only the gas to be used in connection with the industrial production or mining. The gas supplied to the use in the building where the area related to the production make up 20 pst. or more, can be supplied with reduced rate in its entirety. Make up the premises related to the production less than 20 pst. to the delivery of gas will be charged the full fee in its entirety. Office space, retail space, remote inventory, etc. are not considered as related to the production area. Gas used as motor fuel are not covered by the reduced rate.

(5) delivery of gas with reduced rate can happen against written confirmation that the user is registered in the eligible business under the Group (commercial code) in the device registry. The user shall also make a statement about the proportion of the gas to be used in connection with the industrial production or mining. The use should be able to [2]. Policy can apply in one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The vendor shall keep the documentation for ten years.

(6) non-registered business that is billed with the full tax rate of their supplier can monthly require to get the difference between the full and reduced rate credited according to the rules in section 3-6-12.

§ 3-6-8. Exemption for gas used in certain power-intensive processes (1) natural gas and LPG that is provided for use in the chemical reduction or in electrolysis, metallurgical or mineralogical processes are exempt from tax.

(2) delivery of gas without fee can happen against a statement by using the where can be seen what gas will be used for, as well as quantity. Policy can apply in one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The vendor shall keep the statement for ten years.

(3) non-registered business that is billed with the fee of their supplier can require to get the monthly fee credited according to the rules in section 3-6-12.

§ 3-6-9. Exemption for gas to the greenhouse industry (1) natural gas and LPG that is provided for use in the greenhouse industry is exempt from tax.

(2) delivery of gas without fee can happen against a statement by using the where can be seen what gas will be used for, as well as quantity. Policy can apply in one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The vendor shall keep the statement for ten years.

(3) non-registered business that is billed with the fee of their supplier can require to get the monthly fee credited according to the rules in section 3-6-12.

§ 3-6-10. Exemption for gas to offshore vessels (1) natural gas and LPG delivered for use on board as motor fuel in the offshore vessel is exempt from tax. With offshore vessels is meant as mentioned in § vessel 4-4-3, fourth paragraph.

(2) registered business can deliver gas without fee after receiving a statement that the gas is for use as a motor fuel in the offshore vessel. The statement should contain information about the vessel's name and identified, and it should be the responsibility either of the like on board is responsible for the bunkringen or by the cruise line. General statements about that gas exclusively for use as a motor fuel in the offshore vessel can be provided by the cruise line. The Declaration is valid for up to one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The registered business should keep the statement for ten years.

(3) For premium products shipped from the non-registered businesses provided the refunds for fees paid out accordingly. The refund application sent the tax office.

§ 3-6-11. Exemption for gas that is taxable after the Storting's decision regarding ₂ CO-fee in the petroleum business on the continental shelf (1) natural gas and LPG which is taxable after the Storting's decision regarding ₂ CO-fee in the petroleum business on the continental shelf, is exempt from CO ₂-tax on mineral products.

(2) registered business can deliver gas without fee after receiving a statement by user that the gas is taxable after the Storting's decision regarding ₂ CO-fee in the petroleum business on the continental shelf. The Declaration must contain the information about which plants the gas is delivered to, as well as quantity. Statement applies for one year unless otherwise indicated. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The registered business should keep the statement for ten years.

(3) For the gas delivered from the non-registered businesses be given the corresponding refund paid fee. The refund application sent the tax office.

section 3-6-12. Delivery from non-registered business-crediting of tax (1) non-registered business that has delivered gas with reduced rate or no fee pursuant to section 3-6-7, section 3-6-8 or section 3-6-9 may require that the supplier credits the tax. The non-registered business must submit the statement of amount of gas that is delivered with the reduced rate or without fee. Information about customer relationships, etc. should not framkomme of the statement. The vendor shall keep the statement for ten years.

(2) non-registered business should keep the statement from the user for ten years after it is placed. The same applies to the confirmation of the business under the group, cf. § 3-6-7. The documentation must be stored in such a way that it can be controlled.

(3) registered business that has credited non-registered business for fee can lead this to deductions from tax declaration. It is a condition for the deductions that the business has received the statement of use and eventual confirmation of the business under the group.

Kap. 3-7. Sulphur tax on mineral products etc.

§ 3-7-1. Factual scope of Tax obligation includes mineral oil. That mineral oil is considered oils with mineral origin where less than 90 volume percent distilling over by at least 210 ° C (ASTM D 86 method). Tax obligation does not include oils that it is to be paid fee of after the Storting's decision on tax on lubricating oil, etc.

§ 3-7-2. Tax basis and calculation (1) the tax is calculated per standard liters and product quality.

(2) For the blending tanks can fee is calculated from the sulfur content of each party oil and for each product quality that contributes to the company's mixed thoughts of calendar month. The volume against the tilgangsførte depreciated volume that is taken out of the blend mind during the same period. Each product quality should be depreciated separately.

(3) by withdrawing from the blending tanks to areas with different tax rates, made it a distribution on the various tax rates per product quality, out from the percentage distribution as the individual product quality make up of access led volume.

(4) with the product quality will mean mineral oil with sulphur content within a single sulfur free step.

(5) with the blending tank is meant approved premises where the company provides products with different product quality. Where the company treats all supplies to such mixed thoughts under one per product quality, is considered each of the blending applied mind mineral oil from the business as a blending tank.

(6) with the access led volume is meant the sum of not deprecated by the residual volume last month's shutdown attributed during the infused volume this month.

§ 3-7-3. The tax exemption by the exit point exemption for tax at the exit point of the mineral oil if it is done over 4,000 litres.

§ 3-7-4. Tax reduction by reduced sulphur emissions (1) Sulphur tax can be reduced if the discharge of sulfur to the atmosphere is less than sulphur contents of the seized products exempt from taxes would suggest.

(2) it is provided free by the following refund table: Refund (ear/l) by different clean degree (%)

PST. sulphur in oil 10-24 25-34 35-44 45-54 55-64 65-74 75-84 85-94 95-100 T.o.m. 0.05 0.05 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Of 0.25 13.3 t.o.m. 13.3 13.3 0.25 t.o.m. 00 00 00 0.50 13.3 13.3 13.3 13.3 26.6 26.6 t.o.m. 00 00 0.50 0.75 13.3 13.3 13.3 26.6 26.6 26.6 39.9 0.75 t.o.m. 1.00 0 13.3 13.3 26.6 26.6 26.6 39.9
39.9 53.2 § 3-7-5. Criteria for tax reduction (1) it is a condition for tax reduction that the environmental agency or an accredited laboratory, jf. section 5-12, has given the statement about the production way or cleaning method that reduces the SO-₂ discharge. Of the statement to the State the degree of reduced ₂ emissions that SO-is expected to be achieved by manufacturing or cleaning method.


(2) at the change of the production method or cleaning method should the business immediately give notice of this to the tax office. Statement from the environment agency or accredited laboratory must then be sought again according to the rules in the first paragraph.

(3) by the use of mineral oil to the business at least once a quarter to make measurement of the reduced sulfur emissions. Exceptions from the requirement of quarterly measurements can be made in the case where it is documented that a fixed percentage of the used, premium product sulphur content will be bound in the production process.

§ 3-7-6. Implementation of tax reduction (1) Registered businesses can in tax declaration declare the difference between the full tax rate and the refund amount that is referred to reduced emissions. The first time the tax reduction be declared, the statement from the environment agency or an accredited laboratory, jf. section 5-12, include tax declaration. Registered businesses can by modified production or cleaning method, see. § 3-7-5 the second paragraph, declaring the new bind-or clean degree, before the statement from the environment agency or accredited laboratory are available. If the forward to the new statement is available, are stipulated for high or low emissions, it should be settled on the next period's tax task.

(2) Not registered businesses can apply for a refund on a quarterly basis. The application for refund is sent the tax office. The application should be attached prøvnings report from an accredited laboratory, jf. section 5-12.

Kap. 3-8. Tax on lubricating oil, etc.

section 3-8-1. Factual scope (1) Tax obligation include: a) motor-and gear tender oil (auto, marine and aircraft) and industrial lubricating oils that belong under the Customs tariffens item number, 27.10.1985 27.10.1981,, 27.10.1983 27.10.1987, 27.10.1991, 27.10.1993, 27.10.1994, 27.10.1999, 27.10.9100, 27.10.9900, 34.03.1901, 34.03.1909, 34.03.9901 and 34.03.9909, b) hydraulic oils that belong under the Customs tariffens item number 27.10.1999 and 38.19.0000.

(2) the tax obligation applies to mineral oil based lubricating oils and similar products of different origin.

(3) the tax obligation does not include process, transformer-and bryteroljer. These oils are exempt even if they hear under the item number that is mentioned in the first paragraph.

section 3-8-2. Tax basis and calculation (1) the tax is calculated per standard liters.

(2) if the item is traded in detail, it should be given the seal piece of information about the item unit's size. The item specified in the weight, avgiftsbelegges per liter converted by specific weight.

Kap. 3-9. The usage tax on gasoline with mineral origin section 3-9-1. Factual scope (1) Tax obligation includes gasoline. As gasoline is considered oils with mineral origin where less than 10 percent of volume distilling by 20 ° C, and where more than 90 percent of the volume less than distilling at 210 ° C (ASTM D 86 method). Tax obligation also includes mixtures if gasoline is the main ingredients and the mixture can be used as motor fuel.

(2) the proportion of the gas involved in bioethanol is not included in the tax base. Importers should be able to disclose the trial and analysis certificate or other documentation from the manufacturer, which displays the percentage bioethanol in gasoline. Manufacturers will take accurate measurement of bioethanol in gasoline.

(3) the tax obligation does not include white spirit, kristall (Crystal oil) and dilutin.

(4) the fee is calculated in addition to the CO ₂-fee.

section 3-9-2. Tax basis and calculation tax is calculated per standard liters.

section 3-9-3. The tax exemption by the exit point exemption for tax at the exit point of the gas if it is done over 4 000 liters.

section 3-9-4. Tax exemption for gasoline used for technical and medical purposes (1) Registered businesses can lead gasoline without fee in the tax declaration if the gas is used for technical and medical purposes.

(2) non-registered businesses can search the Tax Office for a refund monthly. The number of litres of gasoline used for technical and medical purposes should be apparent by the application.

section 3-9-5. Supplements to the boat or snowmobile in veiløse stroke (1) given grants as compensation for road usage tax on gasoline for boat or snowmobile in veiløse district. Grants are given to a) resident who is without year-round road connection and that depend on using more than 100 litres of gasoline per year to own motor boat or snowmobile to get back to the road or kai who have regular daily route port calls, b) owner of the boat in Norway when the boat mainly (at least 80 pst.) utilised in industry on rivers or inland waters in Finnmark. Grants are not provided for recreational use.

(2) it is provided only for motor boat or snowmobile that is registered.

(3) there are no grants for people who get grants through the grant scheme for Guy officials or the reindeer husbandry agreement for the operation of snowmobiles in reindeer herding. There is also not the grants to the use of the boat, which is registered in the register of Norwegian fishing select the father liable costs when the owner is professional active fishing or trapping the man.

(4) the scheme implemented by that application for a grant is sent through the Sheriff or police on the dwelling of the tax office. Application be filed once a year and is to be sent the Sheriff or police by the end of January the following year.

(5) the application shall contain information on the a) the applicant's name and mailing address, b) registration the characteristic of motor boat or snowmobile, c) the applicant's place of residence and the shortest distance from the residence to the road or to the Jetty as specified in the first paragraph, d) what kind of use of the own motor boat or snowmobile the application applies, e) consumption of gasoline in the application year to arrive at the road or kai , f) the applicant will receive grants through the schemes mentioned in the third paragraph.

(6) the tax office disburses grants for the following groups and rates: gasoline consumption: grants $: Under 100 litres $ 0 100-299 liters 1 246 us $ 300-600 liters 2 364 kr 600-899 liters 3 652 us $ 900-1 199 liters 4 826 $ 1,200-1 liter $ 499 1 500 5 990 liters and over $ 7 488 Grants given annually. The payment happens in arrears.

section 3-9-6. Tax exemption for gasoline recovered in VRU-facilities (1) Registered businesses can lead gasoline without fee in the tax declaration if the gas is recovered in the VRU system.

(2) Not registered businesses can search the Tax Office for a refund monthly. The number of liters of the recovered petrol should be apparent by the application.

Kap. 3-10. Basic tax on mineral oil etc.

section 3-10-1. Factual scope (1) Tax obligation includes mineral oil. That mineral oil is considered oils with mineral origin where less than 90 volume percent distilling over by at least 210 ° C (ASTM D 86 method). Tax obligation does not include oils that it is to be paid fee of after the Storting's decision on tax on lubricating oil, etc.

(2) the tax is calculated in addition to the CO ₂ and sulphur tax.

section 3-10-2. Exception from tax duty exempt from the tax obligation is fly paraffin and oil imposed tax by regulation Cap. 3-11. § 3-10-3. Tax basis and calculation (1) the tax is calculated per standard liters.

(2) Percentage involved biodiesel in mineral oil is not included in the tax base. Importers should be able to disclose the trial and analysis certificate or other documentation from the manufacturer, which shows the proportion of biodiesel in mineral oil. Manufacturers will take accurate measurement of biodiesel in mineral oil.

section 3-10-4. The tax exemption by the exit point exemption for tax at the exit point of the mineral oil if it is done over 4,000 litres.

section 3-10-5. Tax exemption for mineral oil supplied to the progress of rail transportation (1) Registered businesses can supply the mineral oil tax for no reason when the oil is to use to the operation of the train or other rail transport, including the heating and lighting of the transport asset.

(2) the user shall be by delivery of the mineral oil emit statement to the registered business that the oil is to use as mentioned in the first paragraph. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The registered business should keep the statement for ten years.

section 3-10-6. Tax exemption for mineral oil that is used for the harvesting of seaweed and kelp (1) it be given refunds for paid up because tax on mineral oil etc. for premium products delivered for use on board the fishing vessel and the catch engaging in harvesting of seaweed and kelp. It is a condition for reimbursement that the vessel is registered in the Norwegian ordinary ship register with vessel type code 6 h.

(2) application for a refund is sent monthly in the prescribed form to the tax office.

Kap. 3-11. The usage fee of mineral oil to the progress of the motor vehicle (auto diesel) section 3-11-1. Factual scope (1) Tax obligation includes mineral oil to the operation of the motor vehicle (auto diesel).

(2) that taxable mineral oil to the operation of the motor vehicle is considered oils with mineral origin where less than 90 volume percent distilling by at least 210 ° C and where at least 95 volume percent distilling over at 380 ° C (ASTM D 86 method). All mineral oil that is not tagged at the time the tax obligation occurs, are covered by the tax obligation. Tax is calculated when the taxable not on reassuring way can document that mineral oil is selected according to the rules in section 3-11-3 to section 3-11-6. The fee is calculated in addition to the CO ₂-tax and sulphur tax.

(3) on the terms set out by the tax Directorate covered the following products and applications not by tax duty and select provisions: a) heavy fuel oil (mineral oil containing destillasjonsrest), b) heavy distillate (Gasoil with fog point above 5 ° C), c) aircraft paraffin delivered for use by aircraft, d) oil as used as raw materials in industrial activities, if it is in the interest of the use cannot be selected, e) oil that comes in the detail Pack of a maximum of five liters , to the extent that it appears from the seal that the item is for any other use than the progress of the motor vehicle.

section 3-11-2. Tax basis and calculation

(1) the tax is calculated per standard liters. For mixtures is calculated fee of the amount of the individual taxable oil types in the mix.

(2) the proportion of biodiesel in the mineral oil involved is not included in the tax base. Importers should be able to disclose the trial and analysis certificate or other documentation from the manufacturer, which shows the proportion of biodiesel in mineral oil. Manufacturers will take accurate measurement of biodiesel in mineral oil.

section 3-11-3. Permission to (1) marking of mineral oil must only be made by plants that are allowed by the tax office. Permission is granted only for installation where a registered taxable even stands for progress. The tax office can make a reassuring control set the terms of the permit.

(2) the permit may be withdrawn with a month's notice if conditions are not reassuring. If there are violations of the provisions given in or pursuant to the Law 19. May 1933 No. 11 about excise duties, the permission be withdrawn with immediate effect.

section 3-11-4. Time for marking of mineral oil-a general rule (1) Tagging is going to happen at the time at the latest tax obligation occurs. Mineral oil should be marked before it is loaded on board the means of transport.

(2) if the selection is done by the addition of the stock tank, has the tax office at any time the right to require information about the storage tanks that contain the selected products and which contains the unmarked.

(3) if the marking happens after the oil has left the stock tank, it shall for each delivery is registered and documented amount of mineral oil and the amount of added brand fabric. Thoughts, filling plants, management units, etc. should be reassuring secured against tampering and to an unauthorized person to gain access to such sites.

section 3-11-5. Time for marking of mineral oil-exception tax office can give permission for tagging going on at a later time than provided for in section 3-11-4 the first paragraph if a) there are special circumstances (force majeure etc..). It is a condition that tagging can happen on reassuring way. The tax office can set the terms of the permit, including that marking should happen under the Tax Office's control. The costs covered may be required by the requisitioner, b) a registered business delivers mineral oil from the tanker, or c) special considerations make it appropriate to make marking of mineral oil at the facility that is operated by independent businesses. The plant must be subject to a registered enterprise control works. The registered business must have full access to control the operation, and must have the instruction with respect to the authority of the plant's operation.

section 3-11-6. Brand drugs marking of mineral oil is going to happen with the following substances and in the following amount per litre supplied oil: a) 0.005 grams 4-, N-ethyl, N-[2-[1-(2-metylpropoxy) etoxyl] ethyl] aminoazobenzen (Solvent Yellow 124), and b) 0.005 grams of the following derivatives of 1.4-diaminoantrakinon, individually or in combination: 1.1.4-bis-N-2-etylhexyl-and/or-3-(2-etylhexyloxi) propyl-and/or-3-metoxypropyl-Aminoantrakinon (Solvent Blue 79) or 2.

1.4-bis-N-ethyl-and/or-amyl-and/or-2-etylhexyl-Aminoantrakinon (Solvent Blue 98) or 3.
other similar antrakinonderivater in such a quantity that they individually or in blend will give as strong blue color by a spectrophotometrically provision.

section 3-11-7. Separate fee by improper use of marked mineral oil (1) Marked mineral oil can be used for the applications specified in the Storting's decision about the usage fee of the fuel section 3. Other use of marked mineral oil is regarded as improper.

(2) Mineral oil is considered as selected when it is selected according to the rules in section 3-11-3 to section 3-11-6 and the proportion of marked oil exceeds 3 pst. Mineral oil is considered also that the brand when it contains other country brand drugs, unless the oil is marked as high surcharges apply.

(3) if the wrongful yarn marked mineral oil, the tax is calculated according to the following table: Engine cart's total weight in kg permitted Fee $ 0-3 0.0 499 20-3 500-7-499 40 500 0.0 7-14 999 60 0.0-15 k-19 0.0 999 80-20 000 and over 100-0.0 (4) nedsettes if the fee proportional documented that it on your vehicle may not have been used marked mineral oil unlawfully in a two year period from the time of discovery. Amount is calculated per commenced month, yet for at least two months. The amount is rounded upwards to the nearest 100 kroner.

(5) by iteration, it can be double fee.

(6) taxes may, in specific cases, waive or put down the fee for improper use if there are special circumstances.

section 3-11-8. The tax exemption by the exit point exemption for tax at the exit point of the oil if it is done over 4 000 liters.

Kap. 3-12. Tax on electric power section 3-12-1. Factual scope (1) Tax obligation includes the consumption of electric power.

(2) the tax obligation under subsection also includes electrical power that is supplied free of charge or for your own consumption uttas taxable at your company, the carrier or manufacturer.

(3) Consumption that have direct correlation with power production and distribution are not covered by the tax obligation.

section 3-12-2. When the tax obligation occurs the tax obligation occurs at the delivery of the electric power to the consumer and by withdrawals to your own use of the online company, carrier or manufacturer.

section 3-12-3. The tax basis, the calculation and rate (1) the tax is calculated per kWh.

(2) the tax is calculated for each quarter. By printing of prepayment invoice for part of the readout period (utskrivinger account), it should be made discretionary tax calculations.

(3) if the tax rate changes in a readout period, the fee is calculated for the period from a proportionate distribution of the taxable volume for previous and new rate.

section 3-12-4. Reduced rate for industrial, mining and labour market companies as a performer industrial production (1) on delivery of the electric power to the industrial, mining and labour market companies as a performer industrial production, it shall be paid reduced rate. The reduced rate includes electric power used in connection with the actual production process.

(2) the reduced rate applies the electric power used by the company itself, within the parts of the business that is registered in the following food subgroups (commercial code) after the Standard for commercial grouping SN2007: a) the food under the group within section B mining and extraction (industries even 05 09), b) business under the group within section C Industries (industries 10 through 33), c) business under the Group Sorting and processing of 38.320 waste for material recycling , d) food group work training under 88.993 for the ordinary labour market and the food under Group 88.994 Lasting facilitated work, provided that the business practitioner activity that, by their nature fall under næringshovedområdene B or C.

(3) a change of the registration conditions be given effect from the time change occurs.

§ 3-12-5. Reduced rate for district heating producers district heating manufacturers registered in the food under Group (commercial code) 35 300 and district heating manufacturers that have a license from the Norwegian water resources and Energy Directorate to pay reduced rate if your business, with the exception of a development period of up to three years, use at least 50 pst. waste, bio-energy, waste heat and/or heat pumps as an energy source and the company supplies district heating to consumers outside the own business activity.

§ 3-12-6. Reduced rate for data centers By the delivery of electric power to the data center with actual withdrawal over 5 MW should be paid reduced rate. With data center means the undertaking which has the storage and processing of data as its main business activity. The reduced rate includes electric power used for servers, cooling system, pumps, lighting, safety devices, aggregates and devices that directly supports the servernes function.

§ 3-12-7. Delimitation against administration building (1) freedom to receive electric power with reduced tax rate or exemption from the fee does not include deliveries to the administration building. As the administration building is considered building where the area associated with managing make up 80 pst. or more of the building's total area. It is to be paid the full cost of all power delivered to such buildings.

(2) For enterprises that have mounted their own meters for power delivered to the administration building, the actual consumption is added to reason by the determination of the tax base. Companies without such gauges will enlighten your company about what percentage of the delivered power that is taxable.

section 3-12-8. Implementation (1) the supply of the power delivered to the enterprises referred to in section 3-12-4, section 3-12-5 and § 3-12-6 carried by that network the company after receiving documentation delivers power with billing of the reduced tax rate. Of State power contracts where power price is agreed upon including tax ("1976-contracts" and "2 TWh-contracts") delivered power without invoicing fee. The price is reduced by the amount equal to el-avgiftssatsen for 1992 (4.15 cents per kWh) price adjusted for later years.

(2) If for one subscription delivered power to the purpose that partly fall within and partly outside the GST rate, it should be made a distribution of power consumption.

§ 3-12-9. Documentation for straight to the reduced rate (1) Enterprises with the right to get the power delivered at a reduced tax rate will have to put forward the following documentation for your company: a) the confirmation of the business under the Group (commercial code) from the device registry, unless the tax Directorate provides otherwise. District heating producers can instead put forward a licence given by the Norwegian water resources and Energy Directorate.

b)

district heating manufacturers must also provide documentation on the use of the energy source by copy of the granted support to district heating plants, or other similar documentation. District heating producers under construction must document this by, for example, statement from the Norwegian water resources and Energy Directorate or Enova SF.

c) personal statement that shows the distribution between the power that is used for industrial, mining and district heating with demands on the reduced rate and the power that is used for other purposes. The distribution should be able to [2].

d) own statement that the electrical system has an actual withdrawal of 5 MW. The documentation shall also consist of a confirmation from the licensed electrician that the electrical system has a capacity of over 5 MW.

(2) the documentation after the first paragraph should not be older than one year. The one that produces the documentation is responsible for ensuring that the information is correct and complete. NET the company shall keep the documentation for ten years.

section 3-12-10. Tax exemption for the power produced in energy recycling plants and mikrokraftverk electric power that is delivered directly to the end user and is produced by the energy recycling facility or is produced in the aggregates with generator that has a brand performance less than 100 kVA (mikrokraftverk) is exempt from tax.

§ 3-12-11. Tax exemption for the power that is delivered to specific purposes the electric power supplied to the use by chemical reduction or in electrolysis, metallurgical and mineralogical processes are exempt from tax.

section 3-12-12. Tax exemption for the power used in the greenhouse industry electric power supplied to the use in companies that have growth House with electric heating is exempt from tax. The exemption includes electric power used in connection with the actual production process, cf. § 3-12-7.

section 3-12-13. Tax exemption for the supply of electric power in the action zone electric power supplied households and public administration in Finnmark and the following municipalities in North Norway: Karlsøy, Kvænangen, Kåfjord, Lyngen, Nordreisa, Skjervøy and Storfjord (action zone) is exempt from tax.

section 3-12-14. Tax exemption for the force that is used to forward the operation of rail transport (1) electric power supplied to the use to the operation of the train or other rail transport is exempt from tax. The exemption also includes trolleybuses.

(2) the electric power supplied to the heating off and lighting in the means of transport covered by the first paragraph, is also exempt from tax.

section 3-12-15. Implementation of recoverycenter to Phillips medical (1) for the delivery of Recoverycenter to Phillips medical power delivered to enterprises carried out by your company after the received documentation delivers power without invoicing fee.

(2) If for one subscription delivered power to the purpose that partly fall within and partly outside the tax exemption, should it be made a distribution of power consumption.

section 3-12-16. Documentation for exemption (1) Fritaksberettigede enterprises must provide the following documentation for your company: a) enterprises that use electric power to the chemical reduction or in electrolysis, metallurgical and mineralogical processes must put forward the applicant's Declaration related to actual use, b) companies who participate in approved energy efficiency program must submit the confirmation of participation from NVE, c) enterprises in the greenhouse industry will have to put forward their own statement that they have greenhouses with electric heating system , d) undertakings that use electric power for propulsion, heating and lighting in a rail transport or trolley bus must put forward the applicant's Declaration related to the actual use.

e) personal statement that shows the distribution between power that is exempt from tax, and the power that is used for other purposes. The distribution should be able to [2].

(2) the documentation after the first paragraph should not be older than one year. The one that produces the documentation is responsible for ensuring that the information is correct and complete. NET the company shall keep the documentation for ten years.

Kap. 3-13. Fee of the final treatment of waste section 3-13-1. Refund of tax (1) previously registered business can be given refunds for paid fee for waste that is exempt from tax, and that is finalized before the 1. January 2015. The application for refund is sent the Customs region.

(2) Accrued tax on waste that is removed from the registered Enterprise landfill to the reuse, recycling, sorting for recycling or transferred to other registered Enterprise landfill, can be brought to the deductions in your business's tax task only if the waste is taken out before 1. January 2015. If the amount of the issued waste exceed taxable waste that are filed in the 12. the term 2014, it can apply for a refund of the excess tax amount. The refund application sent the Customs region.

section 3-13-2-section 3-13-5. (Revoked 1 jan 2015 by regulation 16 des 2014 Nr. 1766.) section 3-13-6-section 3-13-9. (Revoked 1 Oct 2010 by regulation 1 sep 2010 No. 1233.) Chap. 3-14. Fee of trikloreten (TRI) and tetrakloreten (PER) section 3-14-1. Factual scope (1) Tax obligation includes trikloreten (TRI) and tetrakloreten (PER), including reclaimed TRI and PER. Furthermore covered TRI and PER which are included as ingredients in other products, if the amount exceeds the TRI and 1 respectively PER pst. and 0.1 pst. of the product's total weight.

(2) the tax obligation does not include TRI and PER as is reclaimed for your own use.

section 3-14-2. Tax basis and calculation tax is calculated on the basis of the net weight of the product and the proportion of TRI and PER in the product.

Kap. 3-15. Tax on boat engines-waiver of tax-transitional provisions § 3-15-1. (Revoked 1 jan 2015 by regulation 16 des 2014 Nr. 1766.) section 3-15-2. Return refund due. deficiency (1) business that is unregistered under section 3-15-3 and that after 30. June 2014 båtmotor get in return, may apply for a refund of previously paid the fee.

(2) it is given a refund of the fee if a) the return is due to a lack of kjøpsrettslig that is documented by the seller's written acknowledgement, agreement between the parties, settlement, judgment, etc., b) boat engine is reversed to the warehouse after 30. June 2014 and access led on-hand inventory, c) it is issued the credit note for item and tax amount and the engine's serial number emerges from the credit memo and d) boat engine is returned within two years from the date of invoice.

(3) the application for refund is sent the tax office within 1. October 2016.

(4) if the conditions for the refund are met, but the return to business's inventory is inconvenient can tax Office agree that boat engine rather than be destroyed. § 2-5 first paragraph, LITRA a and the second paragraph applies accordingly.

section 3-15-3. Unregistration of business activities as 1. July 2014 is registered as taxable for boat motor tax, should be unregistered for that task the duty under section 6-1 the first paragraph is met for the sixth term 2014.

Kap. 3-16. Tax on sugar, etc.

section 3-16-1. Factual scope of Tax obligation include: a) sugar (beet and cane sugar), b) syrup and sugar resolution of goods as mentioned in the letter a. This does not apply milk sugar, honey, caramel, art sukkerkulør and honey.

section 3-16-2. The tax Foundation-tax is calculated and calculation of net weight of the item. For the individual consumption unit and the billing used three decimal places.

section 3-16-3. Tax exemption for items to an employment use (1) goods covered by section 3-16-1 used in the commercial production of other goods, are exempt from tax when: a) the items in liquid form is delivered in units of at least 12.5 kg and other goods are delivered in the inner packaging of at least 25 kg, and b) the items being introduced or purchased with registered business against the statement that the items should be used in the commercial production of other items.

(2) the exemption does not include items to the following businesses: a) the institutions of any kind, b) hotels, restaurants, cafes, cafeterias, catering and catering businesses, etc., c) meat, fish, Delicatessens, etc.

(3) Exemption be carried out under the provisions of section 2-3.

section 3-16-4. Grants for biavl (1) given grants as compensation for the tax on sugar that is used to biavl, jf. Parliament's decision on the tax on sugar, etc. § 2 the first paragraph of the letter given to f. beekeepers Supplements with more than five innvintrede bifolk. Grants are given only for the quantities of sugar which is actually used. For the beehives as found in the Aust-and Vest-Agder, Rogaland, Hordaland, Sogn og Fjordane, Møre og Romsdal, Nordland, Troms and Finnmark is provided, not for more than 25 kg per cube per year. For in the country's other beehives counties is provided, not for more than 20 kg per cube per year.

(2) Bi røkteren to send the application for grants in two copies to the local beekeeper layers within 15. October. The local beekeeper layer sends the applications on to Norway's beekeeper layers AS in 5. November, which brought together sending applications on to the tax office within 15. December.

(3) Grants are given on the basis of the tax rate per 1. September.

Kap. 3-17. Tax on chocolate and confectionery etc.

section 3-17-1. Factual scope of Tax obligation includes items that belong under the following item number in the customs tariff: a) confectionery (including white chocolate): 1.17.04.1000-chewing gum, too sugar-coated, other: 2.17.04.9091-caramels 3.
17.04.9092-lozenges, candies and drops 4.
EX 17.04.9099-otherwise, shaped like (or in the form of), plates, rods, shapes, spheres, etc.

b) Chocolate and other food preparations containing cocoa: 1. ex 18.06.2090-in blocks, plates or rods 2.
18.06.3100-with fill 3.
18.06.3200-no fill 4.
ex 18.06.9010-other chocolate, including sugar items with content of cocoa, molded or shaped like shapes, spheres, etc.

c) Biscuits: 1. ex 19.05.3100-sweet biscuits and cookies 2.
ex 19.05.3200-waffles and wafers.

The items are taxable when they are: 1. completely overdrawn (possibly except the bottom) chocolate (cocoa) and/or sugary mass 2.

partially coated and/or have the middle tier of such mass as mentioned under 1, and where the weight of the mass makes up more than 50 pst. of kjeksens total weight.

d) Drops, chewing gum and other sweets, including Lozenges etc.., without the content of sugar: 1.21.06.9041-drops and lozenges 2.
21.06.9044-chewing gum, except nicotine gum 3.
ex 21.06.9098-other sweets (corresponding to items that are taxable after the letter a or b).

e) Items that belong under other item numbers in the customs tariff because they are assembled or packaged together with items that are mentioned in the letter a-d. Tax obligation does not include items that are on or in the cakes under the Customs tariffens item number 19.05.9031.

section 3-17-2. Tax basis and calculation (1) the tax is calculated on the basis of the taxable item's net weight. For the individual consumption unit and the billing used three decimal places.

(2) Not edible constituents of an item are not counted in the net weight.

(3) For items where the tax is calculated under section 3-17-1 letter e, it should only be calculated fee of the taxable part.

section 3-17-3. Tax exemption for the raw material etc.
(1) items that are used as raw materials, etc. in your own business for the production of free goods are exempt from tax, jf. The Storting's decision on tax on chocolate and confectionery etc. section 2 letter e. Exemption applies to goods under the Customs tariffens positions April 17 and 18.06 in the form of blocks, plates, rods or balls, etc.

(2) the goods are exempt from tax when a) items available in devices with net weight of 2 kg and b) it be documented through the manufacturing costing, etc. that the items are used in the production.

(3) Exemption be carried out under the provisions of section 2-3.

Kap. 3-18. Fee of hydrofluorkarbon (HFCs) and perfluorkarbon (PFK) § 3-18-1. Factual scope (1) Tax obligation include: Product types of chemical formula Global warming potential (GWP) HFC HFC-23 CHF3 14 800 HFC-32 CH ₂ F2 675 HFC-41 CH ₃ F 92 HFC-43-10mee CF ₃ CF CHFCHFCF3 ₂ 1640 HFC 125 HFC ₃ 3500 CF CHF2-134 CHF 1100 ₂ HFC 134a CHF2 CF ₃ CH ₂ F 1430 HFC-152a CHF ₂ CH3 124 HFC-143 CHF ₂ CH ₂ F 353 HFC-143a CF ₃ CH3 4470 HFC-152 CH ₂ F CH ₂ F 53 HFC-161 CH ₃ CH ₂ F 12 HFC-227ea CF ₃ CHFCF3 3220 HFC 236cb CF ₃ CF ₂ CH ₂ F 1340 HFC-236ea CHF CF ₃ HFC-236fa CHF2 1370 CF ₃ CH CF3 HFC ₂ 9810 245ca CHF ₂ CF CH F ₂ ₂ 693 HFC-245fa CF ₃ CH ₂ CHF2 1030 HFC-365mfc CF ₃ CF CH CH3 ₂ ₂ 794 PFC PFC-14 PFC CF4 7390-116 CF-CF3 PFC ₃ 12 200 218 CF ₃ CF ₂ CF3 8830 PFC-3-1-10 CF ₃ CF CF CF3 ₂ ₂ 8860 PFC-c318 c-C4 F8 10 300 PFC-4-1-12 CF ₃ CF CF CF ₂ ₂ ₂ CF3 9160 PFC-5-1-14 CF ₃ CF CF CF ₂ ₂ ₂ CF ₂ CF3 9300 (2) Tax obligation includes all mixtures of HFC and PFC , both between mixtures and mixtures with other substances.

(3) the tax obligation under subsection also includes HFCS and PFCS which are included as ingredients in other products.

(4) the tax obligation does not include the recovery of HFCS and PFCS.

section 3-18-2. Tax basis and calculation (1) the tax is calculated on the basis of the net weight of the item multiplied by the GWP value (global warming potential) as shown by the section 3-18-1 the first paragraph. For mixtures is calculated the fee of the net weight of the individual taxable types in the mix.

(2) For HFC and PFC which are included as ingredients in other products, payable fee of the proportion of HFC and PFC.

(3) if the type of HFC or PFC can not be documented, the highest GWP value of the product types of HFC/PFC it can not be ruled out to be.

(4) if the blending ratio in a mixture where HFCS and/or PFCS are not included can be documented, then the GWP value for the product type in the mix with the highest rate for the whole mixture. Taking into account the documentation, if any, excludes some proportions.

(5) if the amount of HFC and PFC as ingredients in other goods cannot be documented, paid tax by the following basis for the following items: a) the household refrigerator and freezers: 250 grams per cooling unit.

b) compact væskekjølere (to air conditioners to buildings): 0.25 kg per kW cooling performance.

c) luftkjølere (to air conditioners to buildings), heat pumps and dehumidifiers: 0.5 kg per kW cooling performance.

d) milk plant, indirectly: 1 kg per kW cooling performance.

e) milk plant, directly: 2 kg per kW cooling performance.

f) industrial cooling and chilled conditions: 1.5 kg per kW cooling performance.

g) commercial refrigeration plant, including cold storage without public access: 2.5 kg per kW cooling performance.

h) spray cans: 0.5 kg per unit, excluding astmaspraybokser where it used 10 grams per unit.

in) airconditioning (airconditioner) to the motor vehicle as a person, item, combined-and camping cars, tractors, trucks: 1 kg per unit.

j) airconditioning (airconditioner) to the trucks, construction equipment, combines, special cars: 2.5 kg per unit.

k) airconditioning (airconditioner) in buses: 5 kg per unit.

l) fugeskum: 0.5 kg per kg.

m) insulated doors and ports: 0.25 kg per m ².

n) extruded polystyrene to the isolation: 2.5 kg per m ³.

o) panels to cool and chilled conditions: 6 kg per m ³.

(6) if the tax base can not be determined after the first or fifth paragraph, the foundation that tax authorities find most likely.

Kap. 3-19. Tax on emissions of NOx section 3-19-1. Factual scope of Tax obligation includes the emission of nitrogen oxides (NOx) by energy production from the following sources: a) progress machinery with total installed power of more than 750 kW, b) engines, boilers and turbines with total installed innfyrt effect on more than 10 MW, c) torches on the facilities on Norwegian continental shelf and construction on the land.

section 3-19-2. On-site scope (1) For vessels applies to tax obligation the following emissions: a) the emissions from the speed within the Norwegian territorial waters, b) emissions from domestic trade even if parts of the move happens outside of Norwegian territorial waters, c) for vessels registered in terms of the tax obligation as well as emissions in the close waters.

(2) For the aircraft comes to free the duty emissions between Norwegian landing places and between Norwegian landing area and gadgets on the Norwegian continental shelf. For the flight comes to free the duty in these cases only emissions from departure and landing. For aircraft applies to tax obligation on emissions between Norwegian landing place and landing place on Svalbard, Jan Mayen and bilandene. For the flight comes to free the duty in these cases only emissions from departure and landing by Norwegian landing place.

(3) For vehicles, including railway vehicles, the tax obligation emissions in Norway.

(4) For the second emission devices, including fixed and removable devices that drive the petroleum activities, the tax obligation in Norway and on the Norwegian continental shelf.

section 3-19-3. Definitions in this chapter, the term with: a) "propulsion"-machinery used or is constructed to the progress of the vessel, aircraft or vehicle, b) "Norwegian territorial waters"-seas around the Norwegian mainland covered by law 27. June 2003 No. 57 of Norway's territorial waters and contiguous zone, c) "domestic trade"-speed between two Norwegian ports and between the Harbour and the Norwegian Svalbard, Jan Mayen, bilandene and facilities on the Norwegian continental shelf, d) "facilities on the Norwegian continental shelf"-plant or installation, including floating, that relate to the exploitation of natural occurrences in the waters off Norwegian territorial waters, s) "close waters"-sea areas where the distance to the Norwegian coast (baseline) is less than 250 nautical miles , f) "remove waters"-sea areas where the distance to the Norwegian coast (baseline) is 250 nautical miles or more, g) "direct speed»-speed between Norwegian and foreign port without it during the move is powered fishing or hunting or other business, h)" port "-any place where a vessel can add kai, workshop or continental shelf facility and any place within the territorial limit is where a vessel loads or unloads freight, or sets of or taking on board people , in) "landing place" landing place as mentioned in aviation law § 7-5 the first paragraph, j) «aircraft» aircraft and helicopter, k) "revving"-engine's maximum speed according to the certificate or the like.

section 3-19-4. When the tax obligation occurs the tax obligation occurs when emissions of NOx.

section 3-19-5. The tax Foundation tax is calculated per kilogram of nitrogen oxide.

section 3-19-6. Tax calculation (1) the tax is calculated on the basis of actual emissions of NOx, the rain after NO ₂-equivalents. If in fact the emissions determined by measurement, is determined the concentration of NOx with a 24 mean for each of the 48 hours, in the tax period. In order to achieve valid 24 mean can no more than two times, five half-hour or fifteen ten minute average values per 24 is rejected due to the failure by or maintenance of the continuous measurement equipment. It allows for one or more 24 not determined a valid 24 mean, each of these will be replaced with the average of the valid 24 means in the period. It can not be determined valid 24 mean for at least 14 24 in the tax period, then the average value from the previous tax period. The measurements shall be made under the ordinary and representative operating conditions. Sampling and analysis to be performed after the Norwegian Standard (NS). The same is true for the calibration of measurement equipment. If NS is not found, the other international standard can be used.

(2) if the actual emissions after the first paragraph is not known, the fee is calculated on the basis of source-specific emission factor and the amount of consumed energy. For aircraft is calculated the fee according to the formula in section 3-19-8.

(3) if the actual emissions after the first paragraph is not known, or the source-specific emission factor after the second paragraph is not determined, the discharge is calculated after the table in section 3-19-9.


section 3-19-7. Determination of source-specific emission factor Competent Authority may fix the source-specific emission factor upon application from the taxable. Competent authority is for this fee Environment Directorate for land-based operations, the Norwegian maritime Directorate for vessels, the Civil Aviation of aircraft and the Norwegian Petroleum Directorate for devices on the Norwegian continental shelf. Competent authority may provide guidance on the determination of source-specific emission factor.

section 3-19-8. The formula for the calculation of emissions from aircraft (1) For the aircraft is calculated tax by the following formula: a (average) factor depending on engine's HC (hydro carbones) value.
a = 1 if the average HC value is less or equal to the current default ICAOs at 19.6 g/kN.
a > 1 if the average HC value is greater than the current default ICAOs.
a can enter a maximum of 4.0 engines the number of engines LTO-mode 4 phases: start, slope, permission to enter, taksing (moving up to 3000 feet above the ground) time standard time period for each LTO mode for a given motor type (minutes) fuel rate fuel rate per mode (kg/sec) NOx emission index index per mode (g/kg fuel) (2) in case of emission or engine data is added engines with the highest HC and NOx value index to the reason for the duty calculation.

section 3-19-9. Table for the calculation of emissions (1) Engines a) RPM lower than 200 rpm: 100 kg NOx per tonne energy item b) trip number between 200 rpm to 1000 rpm: 53 kg NOx per tonne energy (54 kg for engines built before the year 2000) c) trip number between 1000 rpm to 1500 rpm: 50 kg NOx per tonne energy item d) trip number between 1500 rpm : 44 kg NOx per tonne energy (45 kg for engines built before the year 2000) (2) Boiler a) 9.6 kg NOx per tonne-heavy oil b) 4.5 kg NOx per tonne coal c) 3.6 kg NOx per tonne light crude d) 3.6 kg NOx per tonne marine Gasoil/diesel e) 3.6 kg NOx per tonne heavy distillate f) 1.8 kg NOx per tonne bio-fuels, Virgin fuels (solids) g) 2.4 kg NOx per tonne bio-fuels , return wood (solids) h) 1.7 g NOx per Sm ³ natural gas, gas boilers in) 2.8 g NOx per Sm ³ natural gas, converted boiler j) 2.0 g NOx per Sm ³ LPG, gas boilers k) 3.4 g NOx per Sm ³ LPG converted boilers.

(3) Turbines a) Turbines: 16 g NOx per Sm ³ gas 25 kg NOx per tonne floating energy item b) low-NOx-turbines: 1.8 g NOx per Sm ³ gas (4) Torches a) 4 g NOx per Sm ³ gas, refinery torches in b) 2 g NOx per Sm ³ gas, flaring of landfill gas c) 12 g NOx per Sm ³ gas, large flaring.

(5) helicopters For helicopters is calculated the fee on the basis of a factor of 6.67 kg NOx per tonne consumed energy.

(6) the railway vehicles For railway vehicle fee is calculated on the basis of a factor of 47 kg NOx per tonne consumed energy.

section 3-19-10. Documentation for tax calculation (1) the tax is calculated on the basis of actual emissions, the calculation shall be documented.

(2) the tax is calculated after a source-specific emission factor, it should be documented that this is determined after the Norwegian Standard (NS) or equivalent international standard. In those cases the source-specific emission factor is not determined in accordance with this, it shall be released documentation from competent authority that verifies the used factor.

(3) For the engines where the speed is added to reason, must ask for a certificate, etc.

(4) the business will be documenting the use of type and amount of energy to taxable emissions.

(5) For the calculation of the fee by emissions from low-NOx-turbines, to present a business certificate from the manufacturer or other documentation verified by the competent authority showing that the turbine is a low-NOx-turbine.

section 3-19-11. Tax exemption-direct foreign trade and fishing in distant waters (1) emissions from vessels in direct speed between Norwegian and foreign port, and from aircraft in direct aviation between Norwegian and foreign landing place, is exempt from tax for the entire move.

(2) emissions from vessels used for fishing and trapping in distant waters are exempt from tax for the part of the move going on in distant waters.

(3) the basis for the exemption under this section shall be documented by the presentation of the copy of the log book, etc. that show the vessel's name, nationality, destination, and amount of consumed energy item respectively to the taxable and tax-free emissions.

(4) emissions covered by this provision shall be without charge in the tax declaration.

section 3-19-12. Tax exemption-environment agreement (1) emissions from devices that are covered by the "Environment Agreement on reduction of NOx emissions for the period 2011-2017" is exempt from tax.

(2) the tax exemption applies as of the time of adherence to the agreement. Connection time is the date connection evidence is issued from the private sector's NOx Fund. For taxable businesses that were affiliated with at the latest 1. July 2011, the exemption from the 1. January 2011. The tax office will refund the application fee for fritaksberettiget that has been paid for the period 1. January through 30. June 2011.

(3) the exemption is granted on conditions of that Environment Directorate approves the implementation of the agreement the obligation for the individual years. In those cases the Environment Agency does not approve the implementation of the agreement to tax that it is given an exemption for the reported and paid within 18. July the following year. If only parts of the obligation is accepted, it shall be paid a reduced fee. The tax reduction equals the percentage of the proportion of the annual reduction commitment that is considered fulfilled.

(4) the basis for the exemption under this section shall be documented by the join evidence from private sector's NOx Fund. Copy of the "join" the proof will be communicated to the tax office.

(5) by revocation of the registered "join" to business evidence immediately give the tax office.

section 3-19-13. Tax payment-foreign owner of the taxable vessels and aircraft (1) Foreign owner who does not have the place of business or home in Norway, shall pay the fee by representative registered under section 5-2 letter d for taxable speed.

(2) the master of the vessel or aircraft shall upon arrival to Norway do Tax Office aware of the representative who is going to pay the fee.

(3) the owner of the vessel or aircraft and the representative is jointly and severally liable for the tax.

section 3-19-14. Tax refunds for businesses that install cleaning equipment-transitional (1) Taxable businesses within 1. July 2007 signs agreement with workshop or similar about the time of the installation of cleaning equipment, can search refund of the fee. The refund will be equal to the difference between the emissions before and after the installation of cleaning equipment, for the period from 1. January 2007 and forward to clean the equipment is installed. The application for refund is sent the tax office when cleaning the equipment is installed.

(2) the basis for reimbursement under this section shall be documented by the submission of copy of dated agreement with workshop or similar, confirmation from the person workshop or similar that cleaning equipment is installed, and documentation from the competent authority or the accredited institution which shows the spill after installation.

section 3-19-15. Tax refunds for businesses that will set out the source-specific emission factor-transitional (1) Taxable businesses within 1. July 2007 have applied for to get fixed source-specific emission factor can seek refund of the fee. The refund will be equal to the difference between the calculated emissions before and after determination of source-specific factor, for the period from 1. January 2007 and until the factor is determined. The application for refund is sent the tax office when the factor is determined.

(2) the basis for reimbursement under this section shall be documented by the submission of copy of your dated application for determination of source-specific factor, and documentation from the competent authority or an accredited institution that verifies used factor.

Kap. 3-20. The usage fee of bioethanol and biodiesel covered by the revenue requirements section 3-20-1. Factual scope of Tax obligation includes bioethanol and biodiesel covered by the revenue requirement of the regulations 1. June 2004 No. 922 on the restriction in the use of health-and environmentally hazardous chemicals and other products (product regulation) section 3-3.

section 3-20-2. Tax basis and calculation (1) the tax is calculated per standard liters.

(2) the fulfillment of the wagering requirements for product regulation section 3-3, is it optional what amounts of the traded bioetanolen or biodiesel added to the reason for the duty calculation.

section 3-20-3. Reporting and payment of tax on bioethanol and biodiesel (1) Registered companies shall for each month the report the overall turnover of bioethanol and biodiesel which will be able to be considered as part of the fulfillment of the requirements for marketing of biofuels by product regulation section 3-3.

(2) the Fee to be submitted are reported and paid for the bioethanol and biodiesel covered by the first paragraph, limited to 5.5 percent of total volume traded amount of fuel for that period.

(3) if the amount of innberettet fuel after the second paragraph is higher or lower than 5.5 percent of total volume traded amount of fuel per calendar year, the reported this on the first free task after reporting by product regulation section 3-10 is implemented.

(4) in cases where the revenue requirement for product regulation section 3-3 are met by several registered companies, should the individual registered business report and pay tax on their share of the total fulfillment.

section 3-20-4. Reporting and payment for 2015-transition arrangement For bioethanol and biodiesel in which tax obligation occurs in period 1. October through 31. December 2015 should it be paid fee of the part of the biofuel that is covered by the wagering requirements for product regulation section 3-3 for the total revenue the year 2015.


Kap. 3-21. The usage fee on natural gas and LPG section 3-21-1. Factual scope (1) Tax obligation includes natural gas and LPG delivered autogassanlegg and other filling stations, that is to be used for the propulsion of the motor vehicle.

(2) as natural gas is considered also mixtures if natural gas is the main ingredient. Mixtures where the proportion of natural gas is less than 50 volume percent are not covered by the tax obligation.

(3) that also be considered if the LPG LPG mixtures are the main ingredients. Mixtures where the proportion of LPG is less than 50 volume percent are not covered by the tax obligation.

(4) the fee is calculated in addition to the CO ₂-fee.

section 3-21-2. Tax basis and calculation (1) the tax on natural gas is calculated per standard cubic meter (Sm ³).

(2) the tax on LPG is calculated per kg.

(3) the proportion involved in natural gas and biogas LPG is not included in the calculation base. The proportion of biogas must be documented. This also applies to share hydrogen in natural gas (hytan/naturalhy).

section 3-21-3. The tax exemption by the exit point exemption for tax at the exit point if it is done over 300 Sm ³ natural gas or over 150 kg of LPG.

section 3-21-4. Except for the gas delivered to any other use than the progress of the motor vehicle (1) natural gas and LPG which comes from autogassanlegg and other filling stations, and is used for other than the propulsion of the motor vehicle is not covered by the tax obligation.

(2) delivery of gas without charge can occur towards the statement from user where it is stated what the gas to be used for, as well as quantity. The use should be documented. Policy can apply for one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The vendor shall keep the statement for ten years.

(3) requirements for declaration from the user after the second paragraph does not include LPG delivered in bottles.

(4) non-registered business that is billed with the fee of their supplier can require to get the monthly fee credited according to the rules in section 3-21-6.

section 3-21-5. Exemption for gas delivered to tractors, and more.
(1) there is an exemption for gas delivered from the autogassanlegg and other filling stations for use in tractors, as well as motor vehicles registered on the features with the yellow sign on the black bottom.

(2) the exemption is granted for gas delivered from the autogassanlegg and other filling stations for use in chain saws and other tools.

(3) delivery of gas without charge can occur towards the statement from user where it is stated what the gas to be used for, as well as quantity. The use should be able to [2]. Policy can apply for one year. The one that produces the Declaration is responsible for ensuring that the information is correct and complete. The vendor shall keep the statement for ten years.

(4) non-registered business that is billed with the fee of their supplier can require to get the monthly fee credited according to the rules in section 3-21-6.

section 3-21-6. Delivery from non-registered business-crediting of tax (1) non-registered business that has delivered gas without fee pursuant to section 3-21-4 and section 3-21-5 may require that the supplier credits the tax. The non-registered business must submit the statement of amount of gas that is delivered without charge. Information about customer relationships, etc. should not framkomme of the statement. The vendor shall keep the statement for ten years.

(2) non-registered business should keep the statement from the user for ten years after it is placed.

(3) registered business that has credited non-registered business for fee can lead this to deductions from tax declaration. It is a condition for the deductions that the business has received the Declaration of use.

Kap. 3-22. Aircraft passenger fee section 3-22-1. Factual scope (1) Tax obligation includes commercial flight of passengers from the Norwegian Airport, excluding flights from the continental shelf and the airport at Svalbard, Jan Mayen and bilandene.

(2) with an employment flight meant all flying except military flight and flying in rescue, emergency or ambulance service.

(3) with military flight meant flight of military personnel in the service performed on a special mission from military authority or any other competent authority when the flight covered by aviation law Chapter XVII.

section 3-22-2. Tax basis and calculation tax is calculated per passenger entering taxable flight.

section 3-22-3. When the tax obligation occurs the tax obligation occurs when the flight begins.

section 3-22-4. Tax exemption for children under two years Flying by children who are under two years at the time of departure, is exempt from tax.

section 3-22-5. Tax exemption for transit-and transferpassasjerer (1) with the transit and transferflyging means the subsequent flight with the same aircraft (transit) or with other aircraft (transfer).

(2) the first flight in a transit-or transferreise is taxable when the departure airport are Norwegian, while all subsequent flights are exempt from tax.

(3) the subsequent flight must commence within 24 hours after the previous one and must be in direct connection with this. Travel documents should show the departure and arrival airport, date and time of departure and arrival according to the route table for all flights, flygingenes context and a travel summary.

(4) the tax exemption applies to travel with both route and charter flights and even if the subsequent journey involves the change of luftbefordrer or airport.

Chapter 4. Tax exemptions and reduced rates for certain uses Chap. 4-1. (Repealed) section 4-1-1. (Repealed) section 4-1-2. (Repealed)

Kap. 4-2. Vessels engaged in fishing and trapping close waters section 4-2-1. Factual scope It granted refunds for paid CO ₂-tax on natural gas and LPG and because tax on mineral oil etc. for premium products delivered for use on board the fishing vessel and capture which is introduced in the register of Norwegian fishing select aircrafts obliged. It is given a refund for the difference between the paid CO ₂-tax on mineral oil and the reduced rate to be paid after the Storting's decision regarding ₂ tax CO-tax on mineral products section 1 first paragraph, LITRA a.

section 4-2-2. Terms it is a criterion for reimbursement that the boat owner or captain is listed in the fishing manntallets blade A or B, or fill the conditions of the recording. For foreign fishing vessels and catch is given a refund for the tax if the vessel operates fishing and catch in commercial purposes.

section 4-2-3. The procedure for reimbursement (1) application for a refund is sent monthly in the prescribed form to the Security cashier for fishermen.

(2) the Application shall be sent by the end of February the following year, fuelling the year. Security box for fishermen can provide an extension if the Guarantee register to be notified before the deadline, and the deadline for practical reasons cannot be met.

(3) the decision hit by Security box for fishermen may be appealed to the tax agency.

Kap. 4-3. Vessel which operates freight and passenger transport in the domestic shipping section 4-3-1. Goods transport in the domestic shipping-factual scope (1) Registered businesses can deliver taxable products without CO ₂-tax on natural gas and LPG and because tax on mineral oil etc. for use on board the vessel in commercial eye on driver goods transport in the domestic law of the sea.

(2) exempt from taxes, given the corresponding products refund paid fees.

(3) Exemption includes vessels used for goods transport which is registered in the Norwegian ship register or ship register in another EEA country.

(4) the fritaksberettigede should be registered, cf. law 21. June 1985 No.. 78 on the registration of enterprises.

section 4-3-2. Passenger transport in the domestic shipping-factual scope (1) Registered businesses can deliver taxable products without CO ₂-tax on natural gas and LPG and because tax on mineral oil etc. for use on board the vessel in commercial eye with the driver passenger transport in the domestic law of the sea.

(2) exempt from taxes, given the corresponding products refund paid fees.

(3) Exemption includes passenger ships and ferries-registered in the Norwegian ship register or ship register in another EEA country.

(4) section 4-3-1 fourth paragraph applies accordingly.

section 4-3-3. Statement on the tax exemption (1) the fritaksberettigede shall be by delivery cast proclamation to the registered business that the products are only for use as mentioned in section 4-3-1 and section 4-3-2 and that the vessel is used solely to goods or passenger transport in the fritaksberettigedes business activities. The Declaration to be emitted by the on board is responsible for the bunkringen or by the cruise line. With the shipowners ' refers to the company that is responsible for the operation of the vessel. When applying for a refund should be given to the statement the tax office.

(2) the Declaration shall contain the information about the vessel's name, nationality and registration, as well as the delivered amount of oil or gas and date of delivery.

(3) General statements that the vessel be used exclusively to cargo and passenger transport in the domestic shipping and meets the criteria in this chapter, can be provided by the shipping company, jf. the first paragraph of the third period. It will be framkomme of the statement that the company is aware that the tax obligation arises if the vessel going in different speed than that which emerges from the statement. The Declaration is valid for up to one year.

(4) The statement that emit under this section, is responsible for ensuring that the information is correct and complete.

(5) the recipient of the statement to keep this for ten years.

(6) the Fee shall be paid to the tax office if after the Declaration is delivered, turns out that the conditions for the exemption are not met.

section 4-3-4. The procedure for the refund application for refund is sent to the tax office.

Kap. 4-4. Ships in foreign trade, fishing vessels which catch in driver and remove the waters and facilities on the continental shelf, etc.

section 4-4-1. Ships in foreign trade-factual scope

(1) Registered businesses can deliver premium products without CO ₂-tax on mineral oil, natural gas and LPG, the sulphur tax on mineral oil, because tax on mineral oil etc. and tax on lubricating oil, etc. to ship in foreign trade.

(2) For premium products delivered from unregistered businesses is given a refund for the corresponding fees paid.

(3) by ship in foreign trade is meant: a) ship to be directly to the foreign port, Svalbard, Jan Mayen, or other fixed facilities at sea outside the Norwegian economic zone, and where it is given the message about this to customs, b) ship to be to foreign port, Svalbard, Jan Mayen, or other fixed facilities at sea outside the Norwegian economic zone through different Norwegian port , and where it is given this message to customs. It is a condition of exemption that the vessel only with cargo or passengers brings that comes from or is destined to the foreign port, c) weather ships which should be stationary in the waters off Norway.

section 4-4-2. Vessel which operates fishing in distant waters-factual scope (1) Registered businesses can deliver premium products without CO ₂-tax on mineral oil, natural gas and LPG, the sulphur tax on mineral oil, because tax on mineral oil etc. and tax on lubricating oil, etc. to the vessel which operates fishing in distant waters.

(2) For premium products delivered from unregistered businesses is given a refund for the corresponding fees paid.

(3) With remove waters seas means where the distance to the Norwegian coast (baseline) is 250 nautical miles or more.

section 4-4-3. Facilities on the continental shelf, etc. -factual scope (1) Registered businesses can deliver premium products to facilities on the continental shelf and special ships for missions on the continental shelf without due tax on mineral oil etc.., tax on lubricating oil and road usage tax on gasoline.

(2) For premium products delivered from unregistered businesses is given a refund for the corresponding fees paid.

(3) with the gadgets on the continental shelf refers to systems or devices, including liquid, that relate to the exploitation of natural occurrences in the seas off the Norwegian territorial limit.

(4) with special ships for missions on the continental shelf refers to ships that perform special services in relation to facilities on the continental shelf, including supply ships, standby vessels, diving vessels, well stimulation vessels and drilling vessels. That mission is considered also shuttle between the Norwegian Mainland and devices as mentioned in the third paragraph.

section 4-4-4. Conditions for exemption (1) on delivery to the disclosed statement to the registered business that the products are for use as mentioned in section 4-4-1, section 4-4-2 and section 4-4-3. Such a statement will be made by the Board is responsible for the bunkringen or by the cruise line.

(2) the Declaration shall contain the information about the vessel's name, nationality, destination, quantity and fuelling date. For ships as mentioned in section 4-4-1 the third paragraph, LITRA a and b will be the first foreign port is specified. For vessels that drives fishing it must, if the destination is located partly within and partly outside the 250-mile limit, be emphasised that the destination is beyond the limit.

(3) General statements that the vessel be used exclusively in foreign trade, fishing and trapping in distant waters or gadget on the continental shelf, etc. can be provided by the cruise line. The Declaration is valid for up to one year.

(4) The statement that emit under this provision, is responsible for ensuring that the information is correct and complete.

(5) the registered business should keep the statement for ten years.

(6) the Fee shall be paid to the tax office if after the Declaration is delivered, turns out that the conditions for exemption or reduced rate are not met.

(7) the tax office may require submission of copy of the deck diary etc. as evidence that the conditions for exemption or reduced rate are met.

section 4-4-5. The procedure for the refund application for refund is sent to the tax office.

Kap. 4-5. Pulp and paper industry, production of herring meal and fish meal industry, manufacturers of dyes and pigments section 4-5-1. Tax exemption for the pulp and paper industry, production of herring meal and fish meal industry (1) it be given refunds for paid CO ₂-tax on mineral oil and because tax on mineral oil etc. on premium products delivered to the pulp and paper industry. Refund is given for the difference between the full cost and the reduced rate to be paid after the Storting's free decision.

(2) it is given refunds for paid CO ₂-tax on mineral oil and because tax on mineral oil etc. on premium products delivered to production of herring meal and fish meal industry. For CO ₂-tax refund is granted of the difference between the full cost and the reduced rate to be paid after the Storting's free decision.

(3) that the pulp and paper industry are considered businesses within the Statistical Central Agency standard SN2007, the main industry group 17.1 (production of pulp, paper and cardboard).

(4) that sildemelindustri is considered companies producing production of herring meal or sildeolje. As the fish meal industry is considered companies producing fish meal or fish oil.

(5) it is a condition of refund for production of herring meal and fish meal industry that mineral oil is used in connection with the production of production of herring meal/sildeolje or fish meal/fish oil.

(6) the application for refund is sent monthly to the tax office.

section 4-5-2. Tax exemption for manufacturers of dyes and pigments (1) it be given refunds for paid up because tax on mineral oil etc. for mineral oil supplied to the manufacturers of dyes and pigments. Refund is given for the difference between the full cost and the reduced rate to be paid after the Storting's free decision.

(2) that the producers of the dyes and pigments are considered businesses within the Statistical Central Agency standard for business grouping, business under the Group 24.120 (SN2002) or 20.120 (SN2007) (the production of dyes and pigments).

(3) it is a condition of refund that mineral oil is used in connection with the production of dyes and pigments.

(4) the application for refund is sent monthly to the tax office.

section 4-5-3. (Revoked 1 jan 2008, cf. Regulation No. 18 Dec 2007 1485.) Chap. 4-6. Aircraft section 4-6-1. Factual scope (1) Mineral oil, gasoline, and lube oil to foreign aviation is exempt from CO ₂-tax on mineral products, sulphur tax, basic tax on mineral oil etc.., road usage tax on petrol and tax on lubricating oil etc.., if the delivery of premium products are made directly on the air the vessel's tank. With foreign aviation meant flying from domestic airport to foreign airport, Svalbard or Jan Mayen.

(2) aircraft that has domestic airport as the first destination is exempt from basic tax on mineral oil etc.., road usage tax on petrol and tax on lubricating oil, etc. If the delivery of premium products are made directly on the air the vessel's tank.

(3) the armed forces ' aircraft are exempt from the base tax on mineral oil etc. on the fly the paraffin (jet paraffin) if the delivery of the flyparafinen happens directly on the air the vessel's tank.

(4) products which cannot be delivered directly from the oil company to air the vessel can be purchased free of charge directly from the taxable oil company if the buyer is registered for this at the tax office.

(5) it is given a refund for the tax paid which is calculated by item.

§ 4-6-2. The procedure for the refund application for refund is sent the tax office.

section 4-6-3. List of item deliveries Any that provide mineral products without fee or with reduced rate, must lead list of the recipient's name, volume, the times, deliveries and air monitoring features, registration number and flight number. By delivery without CO ₂-tax and sulphur tax is also air the vessel's first destination is entered.

Kap. 4-7. Chain Saws and other working tools section 4-7-1. Factual scope of Gasoline with particular health and environmental properties for use in chain saws and other tools with 2-taktsmotor is exempt from the use tax on petrol and CO ₂-cost sales in selected consumer packages. It should be disclosed in the selection that the gas is intended for such use.

section 4-7-2. Terms of the fuel must meet the following criteria to be considered to have particular health and environmental properties: a) the volume of the gas as the distilling of to and with 70 ° C should be between 15 and 42 pst. (ASTM Method D 86), b) benzeninnholdet must be below 0.1 pst. and c) sulphur content must be below 10 ppm.

Kap. 4-8. Diplomats etc.

§ 4-8-1. Factual scope (1) it is given a refund for the tax paid on gasoline usage of mineral origin, the use tax on mineral oil to the operation of the motor vehicle (auto diesel), the usage fee of natural gas to the progress of the motor vehicle, the usage fee of bioethanol, and biodiesel covered by the revenue requirements and CO ₂-tax on mineral products delivered to motor vehicles belonging to foreign countries ' diplomatic officials that are added here and is officially prosecuted. The same is true for gasoline and oil to the operation of the motor vehicle (auto diesel) and road usage tax on natural gas as used by emitting consul general, Consul and Vice-Consul to the extent the corresponding Norwegian officials enjoy the same advantage in that foreign country.

(2) taxes after application can authenticate the other arrangements for implementation of the exemption than mentioned in the first paragraph.

section 4-8-2. The procedure for the refund application for refund amount of documentation attached is sent via the Ministry of Foreign Affairs to the tax office.

Kap. 4-9. Military forces and international organisations section 4-9-1. Military forces and command devices

(1) goods for use by foreign NATO forces and forces with the partnership for peace, NATO headquarters in Norway and people associated with NATO, can be introduced without fee. The exemption is granted on the same conditions as mentioned in the customs regulations section 5-3-5.

(2) Registered businesses can deliver premium items without fee for use as mentioned in the first paragraph.

section 4-9-2. International organizations (1) goods for use by international organizations can be introduced without fee. The exemption is granted on the same conditions as mentioned in the customs regulations section 5-3-6 and 5-3-7.

(2) Registered businesses can deliver items to use as mentioned in the first paragraph without fee.

Kap. 4-10. Provisions section 4-10-1. Provisions (1) beverage, non-alcoholic beverages etc.., alcohol, tobacco goods, chocolate and confectionery etc. and sugar, etc. can be introduced without fee if they are delivered to the sale or use on board the vessel or aircraft to leave the sales tax area. The exemption is granted for the goods and the amount of allowed performed pursuant to tariff legislation section 4-23.

(2) Registered businesses can deliver items to use as mentioned in the first paragraph without fee.

(3) Importers may apply customs region about refund of the paid fee if the item is shipped for sale or use on board the vessel or aircraft to leave the sales tax area.

section 4-10-2. (Revoked 1 jan 2010, cf. Regulation 15 des 2009 Nr. 1524.) Chap. 4-11. Retail outlets at the Airport (tax free) section 4-11-1. Outlets at Airport (1) beverage, non-alcoholic beverages etc.., alcohol, tobacco goods, chocolate and confectionery etc. and sugar, etc. can be introduced without fee if the goods are delivered to the Customs-and tax-free retail outlets at the Airport (tax free) for sale to passengers traveling abroad or arriving Norway with aircraft. The terms of the customs regulations section 4-30-13 apply accordingly.

(2) Registered businesses can deliver items to use as mentioned in the first paragraph without fee.

Chapter 5. Tax management etc.

In section 5. registration-1. The registration duty the following shall be recorded for the individual fee: a) the manufacturers of taxable goods, with the exception of mikrokraftverk, energy recycling plants that supply electric power directly to the end user and the producers of electric power that does not have taxable withdrawals, b) businesses that produce or introduce technical ethanol with alcohol strength by volume of 2.5, c) businesses that regains TRI and PER when recycling going on with a view to resale , d) businesses that transports electrical power to the consumer, e) importers of alcoholic drink with alcohol strength by volume of 2.5, when there is no special permission or licence, f) businesses that own the NOx-taxable facility, vessel, aircraft or vehicle, with the exception of companies that only have free discharge or foreign businesses which employ representative registered under section 5-2 letter d, g) operators for NOx-taxable gadgets on the Norwegian continental shelf , including removable devices that drive the petroleum business, h) Norwegian businesses that perform flights from the airport in Norwegian) representatives of foreign businesses that perform flights from Norwegian Airport.

section 5-2. Registration access the following businesses may upon application to the tax office are recorded: a) the importers of taxable items that are registreringspliktige after the VAT law § 2-1, b) importers of taxable items when the items are to be used as raw materials or they are free to use under the provisions of the Storting's free decision, c) representative of the foreign business that owns the NOx-taxable vessels or aircraft.

section 5-3. Special conditions for the registration of a producer or importer of alcoholic drink and technical ethanol (1) Businesses that produce alcoholic drink, must exhibit a licence given by the Norwegian Directorate for health before business can be registered.

(2) the tax office can give permission for registration if the application for a licence is to treatment in the Health Directorate. The registration is valid from the time the licence is granted.

(3) the Person who owns a substantial portion of the business or company doing business that produce or import alcoholic drink or technical ethanol, or oppebærer a substantial portion of its revenues, or by virtue of his position as leader has significant influence on it, must have expelled impeccable record in terms of legislation of importance to how the business should be exercised, including alcohol legislation , tol legislation, tax legislation, fiscal and corporate law and food law.

(4) Business that produce or import alcoholic drink or technical ethanol to unsolicited evidence on the information necessary to be able to decide whether the criteria in the third paragraph is met. At the change of person as mentioned in the third paragraph should new documentation ettersendes the tax office.

(5) the police, customs authorities and the Norwegian food safety authority duties without the obstacle of secrecy to provide the information which is of importance for the Tax Office's assessment of the criteria in the third paragraph.

§ 5-4. The registration site registration at the tax office.

section 5-5. The registration message etc.
(1) message or application for registration should be sent no later than a month before production, or item starts.

(2) the message or information about the application to contain a) production and warehouse premises (drawings), including location, lokalenes b) what kind of goods to be produced or stored, c) when the production or storage to begin, d) inventory, e) budget and current revenue, f) size of the import and the receipt of taxable goods, g) accounting routines and warehousing, h) who will make the ongoing payment of fee , in) any customs credit number, j) registration number, k) Street and mailing address, l) any licence, concession or statements about the record.

(3) changes of conditions as mentioned in the second paragraph should immediately be reported to the tax office. Moreover, given the message when the business ceases or suspends for over three months, as well as by an eventual resumption of the business.

(4) tax on electric power and the NOx tax applies the provisions of the second paragraph corresponding with the adaptations that are necessary due to the sales tax character.

section 5-6. Denial or withdrawal of the registration (1) the tax office can deny or revoke registration if a) business, the Board of directors or the management is not considered creditworthy, b) business has unsettled arrears with regard to taxes, fees or duties or has breached the regulations on excise duties, customs or sales tax or c) your business's character changes.

(2) the tax office to revoke the registration of the terms in section 5-3 are no longer met, or the registered no longer meet their obligations under this regulation or tax payment regulations.

(3) revocation of registration for handling technical ethanol, or if the holder dies, to the owner or the estate make sure that inventory with such goods are sold or left to the business that is registered. Otherwise to the items shall be removed or destroyed.

II. Approval of premises section 5-7. Approval of premises (1) when the tax obligation has not occurred, to the production and storage of taxable items only take place in premises approved by the tax office. The premises shall be proper locked and secured, and made so that they ensure a proper control of the tax calculation and payment, etc.

(2) the tax office can approve more venues for the individual business. Changes of an approved local shall be reported to the tax office without undue delay.

(3) the tax office can fix closer to approval of terms of the venue, including by changes of venue.

(4) A local can be denied if the authenticated kontrollmessige into account requires.

III. Accounting section 5-8. Accounting (1) For registered businesses by law 17. July 1998 No. 56 accounting etc. (accounting) shall keep accounts, the accounts show the use of raw materials and the production's scope. The financial statements shall be arranged so that on the scope of the taxable items can easily be controlled and be detected. For registered businesses that declare bimonthly excise duties, it shall be the inventory accounting of special VAT items are stored. The inventory accounts to include inventory, access and delivery of special tax items including any coated, free transfers to other registered businesses or for your own approved local, as well as outlets for their own retail outlets or own use. The accounts should show any difference between oppmålt or physical inventory and inventory according to the inventory accounts.

(2) prior to the expiration of the time limit for tax task them to businesses that forward registered shall cause the inventory accounting under subsection reconcile the numbers as stated in the tax declaration against the inventory accounts. This reconciliation is included along with stock accounts as part of the retention mandatory accounting material.

(3) Registered businesses that are not financial obligation by fiscal law, of the tax office imposed to keep documents of importance to free their scope, such as purchase and sales invoices, contracts, and payment voucher. The business can further be ordered to bring the inventory accounting and to make reconciliations as mentioned above. The retention obligation for documents, if applicable, the inventory accounting and reconciliations applies for ten years.

IV. Control regulations etc.

section 5-9. General rules for control

(1) the tax authorities may at any time check the correct fee is calculated and paid, and whether the conditions of section 5-3 are met. In this regard, tax authorities control the premises where the taxable items are produced or stored, adjoining rooms and means of transport carrying taxable goods. Moreover, the tax authorities to check all accounts with related documentation, including electronic documents and software. By review of the archives can tax authorities make copy to data storage medium for later review of the disclosure or the tax authorities obliged.

(2) the tax authorities can make surveys of taxable goods. Samples may be required given free of charge.

(3) Surveys as mentioned above can be made with the producer, importer, exporter, Distributor, promoter, lagerholder and carrier of the taxable items, as well as the user who claims the tax relief or exemption. The survey can further be made with manufacturer and retailer of items that can be used in or for the production of a taxable item.

(4) the business owner, Board of Directors, General Manager, as well as other employees have a duty to provide appropriate assistance and guidance in connection with the survey. Accounting materials and other documents that will be checked, should without delay lodged, divulged or sent tax authorities. With documents is meant also electronic stored documents. Duties in front of also applies to electronic applications and application systems.

(5) the tax authorities ' control By after this provision applies to the provisions set out in regulation 8. March 2013 No. 258 on the implementation of tax control and the provisions laid down in pursuance of the tariff legislation section 13-4 fifth paragraph.

section 5-10. Tax on end treatment of waste-control tax office can make control and surveys of premises and financial material, including trial and analysis material, with anyone who through 31. December 2014 was associated with the collection, delivery, storage, sorting, and end processing of waste, waste that is also not taxable.

section 5-11. Tax reduction by reduced sulfur emissions-control measurements, etc. Business that requires reduced fee pursuant to section 3-7-4 to § 3-7-6 by the tax office can be ordered to leave the Environment Agency or accredited institution conduct measurements. The cost of such measures will be borne by the applicant.

section 5-12. Tax reduction by reduced sulfur emissions-accreditation (1) issuance of certificate for sulphur content in mineral products, as well as control measurements of mass balance, etc. to be performed by organization that is accredited by a 5001 or ISO/IEC Guide 25 of the Norwegian Metrology accreditation in the Department or a foreign accreditation organization that provides accreditation for these standards and that even satisfies a 45003 or ISO/IEC Guide 58.

(2) the tax Directorate can determine that the former authorized institutions can perform tasks as mentioned in the first paragraph, as well as certify applications for approval, despite the fact that the requirements of the first paragraph are not met.

section 5-13. Improper use of marked mineral oil control (1) the tax authorities, customs authorities, the State's roads and the police may at any time without notice control motor vehicles, including fuel tank or part of the engine, to ensure that the provisions on the use of free biodiesel and marked mineral oil are being complied with.

(2) by the driver to control duties: a) stop immediately, possibly deal with as it is being directed by signs or signs.

b) reside at the motor vehicle to the control is terminated or until it is given permission to leave the place.

c) show off public documents that it is mandatory to have with during execution and provide information as the control authority believes has significance for tax control.

d) run to the designated weigh or control space.

(3) if it is suspected that the free biodiesel or marked mineral oil is used unlawfully, will be a test of the fuel sent a laboratory that is accredited for the relevant analysis. The laboratory provides a written statement about the test. The statement should be any calculation of the fee pursuant to section 3-11-7. The sample is considered to contain free biodiesel or marked mineral oil when the percentage of free biodiesel or marked mineral oil exceeds three percent.

(4) resellers of free biodiesel and marked mineral oil shall on request provide the tax office information about customers and customer relationships.

section 5-14. Technical ethanol and etanolholdige preparations-control section 5-9 also applies to businesses that are or should have been registered for the handling or use of technical ethanol, and for businesses that introduce, manufacture, sell or buy etanolholdige preparations.

V. disclosure section 5-15. Disclosure the duty to provide information for this regulation, will be performing due diligence there and loyally. The information should help the obliged that questions about tax duty in due time will be clarified and fulfilled, and make tax authorities aware of the error when the duty calculation.

section 5-16. The Customs authorities ' disclosure without the obstacle of confidentiality to customs authorities provide information about last-minute recessin to and from the country of the importance of the tax authorities ' work with excise duties.

Chapter 6. Free task and payment etc.

section 6-1. Free task (1) Registered companies shall for each month send tax task to the tax office within the 18. in the following month (task deadline). It should be sent the task even if it should not be levied tax for the period (0-task).

(2) Registered businesses for tax on electric power will send the task to the tax office within 1 month and 18 days after the end of the quarter the invoice is sent or delivery/withdrawal without invoice is made.

(3) registered business for tax on emissions of NOx to send tasks to the tax office within the 18. a month after the end of the quarter the discharge took place.

(4) the tax office can determine a shorter task deadline if there is any information about your business relationship that makes it likely that the tax payment will not be timely.

(5) businesses that are registered under section 5-1 letter b, and that exclusively introduces or manufacture technical ethanol with approved ' denaturing ', is not oppgavepliktige.

(6) importers who are registered under section 5-2 letter b is not oppgavepliktige.

(7) businesses that are registered for road use tax on natural gas is not oppgavepliktige.

(8) tax declaration to be delivered electronically or on paper. Free task that comes on paper must be provided on the prescribed form and must be signed. Task that are provided online to be sent the receipt that determines the Central Directorate.

(9) task that is delivered electronically is considered reached when it is submitted, and this submission is confirmed by electronic receipt. Task that is provided on paper is considered reached if it is postmarked by the end of the time limit.

section 6-2-section 6-5. (Revoked 1 jan 2008, cf. Regulation No. 21 Dec 2007 1775.) section 6-6. Recalculation of tax etc.
(1) the tax authorities can make cost by missing or faulty calculation of the fee, and may impose additional tax.

(2) the tax authorities can further make the cost if the tax and interest rates are reimbursed on the basis of incorrect or deficient information. The same applies when goods that are delivered without fee or with reduced rate has been used for taxable purposes.

(3) For the cases referred to in the second paragraph may tax authorities determine that the exemption for the future to be conducted otherwise than set out in this regulation.

section 6-7-section 6-9. (Revoked 1 jan 2008, cf. Regulation No. 21 Dec 2007 1775.) Chapter 7. Closing provisions section 7-1. Complementary regulations etc.
(1) the question whether the duty be submitted to the tax authorities their scope.

(2) the tax office can impose any mounting of the measuring equipment, etc., for the sake of tax calculation and control. Tax Directorate can establish regulations on requirements for measuring equipment and measuring methods.

(3) the Directorate of taxes can fix regulations on using fixed conversion factors when the sale of taxable goods for liquid measure rather than by weight.

(4) the tax Directorate can establish regulations that Norway's beekeeper layer AS can keep a fixed sum to the administration cost per application for granted subsidies to biavl, jf. section 3-16-4.

(5) the tax Directorate can establish regulations to the refinement, the completion and implementation of this regulation, including calculation, refund and control etc. Taxes can further determine the regulations on conditions for the tax exemption, including requirements for the documentation and the minimum limits for exemption.

section 7-2. (Revoked 1 jan 2009, cf. Regulation 17 des 2008 Nr. 1413.) section 7-3. Transition rules businesses with approved premises must within two years from the entry into force of this forskriftens renew their approval of these in accordance with § 5-7.

section 7-4. Entry into force, etc.
(1) these regulations apply from 1. January 2002.

(2) from the same time repealed the following regulations:-regulation 29. September 1976 No. 9950 about tax on tobacco goods,-regulation 17. December 1999 Nr. 1306 about tax on alcohol,-regulations 15. January 1996 No. 21 about the tax on spirits and wine and more to technical, scientific and medical use, etc. (rubbing alcohol),-regulations 18. December 2000 No. 1305 about tax on non-alcoholic beverages,-regulation 20. December 1999 Nr. 1370 about taxes on beverage packaging,-regulation 16. July 1990 No. 611 about tax on chocolate and confectionery etc.,-regulations 25. November 1981 No. 9930 about tax on sugar, etc.,-regulations 18. December 1998 No. 1249 of CO ₂-tax on mineral products,-

regulation 18. December 1998 No. 1250 about sulphur tax on mineral products, regulation 29. January 1990 No. 75 on calculation, oppkreving and control of the tax on gasoline, regulation 29. January 1990 No. 77 about tax on lubricating oil etc.,-regulations 8. June 1993 No. 436 about tax on mineral oil to the operation of the motor vehicle and whether the marking of mineral oil,-regulations 14. December 1999 Nr. 1298 about because tax on fuel oil etc..,-regulations 27. January 1978 No. 8 about the tax on boat engines,-the regulation 26. November 1979 No. 3 about tax on electric power,-regulations 6. December 1999 Nr. 1257 about fee of trikloreten (TRI) and tetrakloreten (PER),-regulations 2. December 1998 No. 1106 about tax on end treatment of waste,-regulation 29. March 1996 No. 312 for a refund of the tax on mineral products and electrical power that is supplied for use in the grade II listed vessels, Museum railways, technical and industrial cultural monuments and technical facilities on the Museum sector,-the regulation 10. November 1988 No. 898 for a refund of the tax on mineral oil for use in vessels that operate fishing and trapping in the close waters,-regulations 10. June 1991 No. 369 for a refund of the tax on mineral oil for use on board the vessel which operates the cargo and/or passenger transportation in the domestic law of the sea,-regulation 30. December 1992 No. 1227 about low tax on mineral oil for the pulp and paper industry, production of herring meal and fish meal industry,-regulations 18. December 1998 No. 1251 about gas and mineral oil for use in aircraft,-regulation 20. December 2000 No. 1427 about reduced sulphur tax by cleansing etc..,-regulation 13. June 1975 No. 6 for grants as compensation for the gasoline tax,-regulations 27. January 1978 No. 9 about the exemption and refund of tax on boat engines,-the regulation 23. December 1992 No. 1203 avgiftsmessig and practice of delimitation of exemption for tax on electric power for industry, etc.,-regulation 19. August 1993 No. 809 about control and tax calculation by improper use of marked mineral oil,-regulation 20. August 1993 No. 821 about inventory tax on mineral oil to the operation of the motor vehicle and regulations 28. May 1999 No. 656 for a refund of the paid CO ₂ and sulphur tax on aviation fuel provided for use in international air traffic.