An excise duty known as NOx tax is incurred for emissions from vessels within Norwegian territorial waters (12 NM from Norwegian territorial waters).
There are no exemptions for emissions from domestic traffic, which is broadly defined and covers harbours as well as oil-installations on the Norwegian continental shelf.
The owner or the operator of the source of emission - whether domestic of foreign - is liable to pay duty.
Foreign owners without business establishment in Norway must pay the duty through a representative. Foreign vessels entering Norwegian territory must notify the Customs authorities of the name of their representative.
The tax is levied at NOK 15 kilogram/NOx based on actual NOx emissions (number of NO2 equivalents).
Calculation of the emission can be done in three non-optional ways:
- The duty is calculated on the basis of actual NOx emissions, based on NO2- equivalents.
- If actual emissions are unknown the duty is calculated based on a source specific emission factor and the amount of the energy product used.
- If the source specific emission factor is not available, the emissions are calculated based on a table given in the regulation. The calculation factors based on this table are set high.
Owners can pay the tax trough a Norwegian representative. This representative must be registered as a NOx entity at the Norwegian Directorate of Customs and Excise. The owner of the vessel or their representative must send the directorate a detailed quarterly report of emissions (emission report) within the 18th the following month. The duty is due for payment the same day.
GAC-ORO is a registered NOx entity and can assist Owners with emission report and payment of the tax.
Every vessel that is subject for NOx tax must report actual emissions of NOx. The documentation required is very thorough. As owner, all reporting must come from vessels to the Owner, and then forwarded to the NOx entity. They will make sure that the documention is forwarded to proper authority and that the respective tax is duly paid.
There are no exemptions for emissions from domestic traffic, which is broadly defined and covers harbours as well as oil-installations on the Norwegian continental shelf.
The owner or the operator of the source of emission - whether domestic of foreign - is liable to pay duty.
Foreign owners without business establishment in Norway must pay the duty through a representative. Foreign vessels entering Norwegian territory must notify the Customs authorities of the name of their representative.
The tax is levied at NOK 15 kilogram/NOx based on actual NOx emissions (number of NO2 equivalents).
Calculation of the emission can be done in three non-optional ways:
- The duty is calculated on the basis of actual NOx emissions, based on NO2- equivalents.
- If actual emissions are unknown the duty is calculated based on a source specific emission factor and the amount of the energy product used.
- If the source specific emission factor is not available, the emissions are calculated based on a table given in the regulation. The calculation factors based on this table are set high.
Owners can pay the tax trough a Norwegian representative. This representative must be registered as a NOx entity at the Norwegian Directorate of Customs and Excise. The owner of the vessel or their representative must send the directorate a detailed quarterly report of emissions (emission report) within the 18th the following month. The duty is due for payment the same day.
GAC-ORO is a registered NOx entity and can assist Owners with emission report and payment of the tax.
Every vessel that is subject for NOx tax must report actual emissions of NOx. The documentation required is very thorough. As owner, all reporting must come from vessels to the Owner, and then forwarded to the NOx entity. They will make sure that the documention is forwarded to proper authority and that the respective tax is duly paid.