Budget 2027 excises: clothing duty to 5%, petroleum CO2 tax quarterly

The 2027 budget proposes a broad package of customs and excise changes, alongside two VAT items already covered in the budget's tax reporting: the electric-car VAT exemption threshold falling from NOK 300,000 to NOK 150,000 from 1 January 2027 with full phase-out from 2028 (merverdiavgiftsloven § 6-8), and the VAT-compensation claim window for municipalities and private entities with statutory municipal activity extended to three years with the annual «årstermin» removed so claims attach to each period. This card covers the excise and customs package.

Customs duty on clothing and textile imports would fall to a flat 5 %Revisorforeningen, from today's 5.6 % and 10.7 %Revisorforeningen, to reduce the disadvantage for Norwegian importers against foreign sellers selling directly to Norwegian consumers. Duty would go to zero for seven tariff lines for fish and marine productsRevisorforeningen, completing duty freedom for all fish and fishery products.

On excises, cafés and smaller craft bakeries would join the sugar-tax exemptionRevisorforeningen with effect from 1 January 2027; today only larger producers are exempt, and the proposal goes to consultation. All electric vans would be exempt from the traffic-insurance taxRevisorforeningen for policies taken out after 1 March 2027; today only light electric vans are exempt. The reduced CO₂-tax rate for quota-obliged domestic shipping is extended to offshore vessels becoming quota-obliged from 2027Revisorforeningen, and natural gas and LPG for chemical reduction, electrolysis and metallurgical processes would become taxable for non-quota-obliged businessesRevisorforeningen at a reduced rate of 25 % of the general rateRevisorforeningen, affecting around 30 businesses. Greenhouse-sector gas taxes rise 185 %Revisorforeningen to 71.6 % of the general rateRevisorforeningen, and the CO₂ tax for fishing in distant waters is price-adjusted for 2027Revisorforeningen, with the government to return to the design of the tax once it knows more about the effects of the temporary cut. Tobacco, air-passenger and alcohol duties riseRevisorforeningenRevisorforeningen, fuel duties shift somewhat from road-use tax to CO₂ taxRevisorforeningen, mostly in the 2–20 % range.

For petroleum, the CO₂ tax moves from half-yearly to quarterly reportingRevisorforeningen as administration transfers from Sokkeldirektoratet to SkatteetatenSkatteetaten: the operator becomes the taxable personRevisorforeningen, registered in the SæravgiftsregisteretSkatteetaten, with licence-holders jointly and severally liableRevisorforeningen, and tax for 1 July–31 December 2026 is still paid to Sokkeldirektoratet by 1 April 2027Revisorforeningen, after which all assessment runs under the new rulesSkatteetaten. Diesel consumption and natural-gas venting continue to be reported annually. Looking ahead, a tax on unpriced methane and NMVOC emissions from petroleum and onshore industry activity is under study, at the earliest from 1 January 2028.

Legal basis (proposed): merverdiavgiftsloven § 6-8; særavgiftsloven and særavgiftsforskriften with skatteforvaltningsforskriften §§ 8-4-1 and 8-4-2; lov om avgift på utslipp av CO₂ § 4 pending transfer.