Sugar exemption would cover bakeries that bake and serve on site

Sugar used in commercial production of other goods would be exempt from duty even when the producer sells or serves the finished goods in the same premises where they were made.Skatteetaten

The proposal amends the exemption for sugar used in ervervsmessig produksjon of other goods in the særavgiftsforskriften § 3-16-3.Skatteetaten Skattedirektoratet circulated the amendments on 20.10.2026 on behalf of Finansdepartementet, with 1 January 2027 as the intended entry-into-force date. The background is Prop. 1 LS (2026-2027) Skatter og avgifter 2027 point 10.19.

The current rules treat comparable activity differently. Larger producers whose production site is separate from the shop or serving area receive the exemptionSkatteetaten, while smaller craft bakeries, cafes and similar businesses where production, sale and serving happen in the same premises must pay the dutySkatteetaten.

Three material changes would be made. The express exclusions for institutions, hotels, restaurants, cafes, canteens, serving and catering businesses and meat, fish and delicatessen shops would be repealed.Skatteetaten The meaning of ervervsmessig produksjon would be written into the regulation as framstilling av varer i næringsvirksomhet, including cases where the goods are sold or served as part of the business services.Skatteetaten The quantity conditions, 25 kg in inner packaging for other goods and 12.5 kg units for liquid goods, would be removed.Skatteetaten

The test is whether the business carries on commercial activity and whether the sugar is used to produce goods.Skatteetaten Purpose and ownership form are not decisive on their own. Relevant factors are whether the activity is performed for consideration, over time and at a scale that competes with other suppliers. A bakery that sells or serves what it produced on the premises would therefore qualify in the same way as a business with separate production and retail sitesSkatteetaten, and sugar for desserts prepared and served in restaurants or hotels would be coveredSkatteetaten.

Public nursing-home kitchens operated by a municipality as part of the statutory health and care service would not be covered, because that is not commercial activity.Skatteetaten The same applies to a sports club baking on a voluntary basis to finance activities. Where such an institution or club buys finished goods from a producer, the sugar in those goods would normally already be exempt at the producer.

Use of the exemption would continue through declaration on purchase from a registered business, permission to import for own production without calculating duty, or refund on proof that duty was paid with a declaration of qualifying use. The same substance is proposed for § 6-2-1 of the new særavgiftsforskrift, which has been separately circulated and is to replace the current regulation from 2027.

The consultation material reports 18 reporting-liable businesses and 64 businesses registered for duty-free import for own production, with 26 refund applications in 2025 and the first half of 2026. The annual revenue loss is estimated, on a very uncertain basis, at around 10 million kroner, with no system adaptations or new control routines expected.

Hearing bodies are asked to consider forwarding the consultation to subordinate or affiliated agencies, businesses or member organisations, and to send input to horingsinnspill@skatteetaten.noSkatteetaten by 3 December 2026, quoting reference 2026/3305. The legal basis is the Stortingsvedtak om avgift på sukker mv. § 2 first paragraph letter e implemented in særavgiftsforskriften § 3-16-3, with the parallel rule proposed as § 6-2-1 of the new særavgiftsforskrift.