Sugar tax
Tax is payable on sugar that's either imported into Norway or produced in Norway.
About this excise duty
Rate for 2024
|
Per kilogram of the taxable weight of the goods |
NOK 9.18 per kg |
The tax applies to, among other things, the following types of sugar:
- Granulated sugar
- Icing sugar
- Rock candy
- Cubed sugar
- Pearl sugar
The tax is also payable on sugar solutions containing these sugar types.
No tax is payable on glycose (grape sugar), inverted sugar, molasses, milk sugar (lactose), artificial honey, caramel, sugar colouring, honey, diabetic sugar, 100 percent maple syrup or fondant powder not extracted from beet or cane sugar plants.
Sugar that forms part of another product is exempt from the tax. Examples of this are sugar used in baking products, mineral water, chocolate and soft drink factories (commercial production).
If you intend to destroy goods, you must send a request to the Norwegian Tax Administration. The request must include a complete list of the goods that are to be destroyed and when and where the destruction will take place. The request must be submitted no later than 48 hours before the destruction is scheduled to take place. Any destuction must not take place before the tax office has responded to the request. The enterprise must be registered as liable for excise duty in order to be eligible for exemption from the duties upon destruction.
Report and pay
Enterprises that are registered as liable for excise duties must report their excise duties online. You do this in the excise tax return.
When you’ve submitted an excise tax return, you’ll receive a response containing payment information.
Registration
If you have an enterprise that imports sugar, you can opt to register as liable to pay excise duties.
If you’re registered, you’ll pay the duty when you withdraw the goods from the enterprise's premises. The premises must be approved.
If the goods are not placed on approved premises, you'll have to pay the tax upon import. If you import sugar and your enterprise is not registered as liable for excise duty, you’ll have to pay the tax when you import the sugar.