Registration for excise tax in connection with production, import and/or wholesale of alcoholic beverages

Enterprises that are to apply for registration for the production, import, or wholesale of alcoholic beverages.

Documentation of, among other things, good conduct in addition to business-related matters, such as approved premises, etc., cf. the Excise Duty Regulation Chapter 5 and Section 10-5 of the Tax Administration Act. Further information can be found here:

On the Norwegian Tax Administration’s website, you will find a step-by-step guide providing information on what an application for registration must contain. The application must include, among other things, the following information:

• the production and storage premises (drawings) and their location
• the types of goods to be produced, imported, or stored
• the type of packaging used and whether it is part of a return scheme
  when production, import, or storage will begin
• a calculation of the expected excise duty
• projected and current turnover
• organisation number
• street and postal address
• any licence, permit, or statements regarding good conduct
  
  Businesses that produce alcoholic beverages must present either a manufacturing licence issued by the Norwegian Directorate of Health or a municipal serving or sales licence with permission for production before the business can be registered with the Norwegian Tax Administration.

A person who owns a substantial part of a business or company engaged in producing or importing alcoholic beverages must have demonstrated good conduct in relation to legislation relevant to how the business is to be carried out.

Right of appeal:

You have the right to appeal decisions concerning registration in accordance with the provisions of Chapter 13 of the Tax Administration Act.