This duty covers on the whole all motor vehicles run on diesel in Norway and is included in the price when buying fuel at petrol stations. Buses and campers are also subject to excise duty, and it does not make any difference whether the vehicle is registered in Norway or abroad. Nor does it matter whether the vehicle is in use or not.
A few vehicles are exempt from the excise duty requirement. This applies to vehicles such as tractors, construction machinery and motorised equipment. Such vehicles/equipment are registered in special categories and may use duty-free diesel. Such diesel is marked with a special colouring agent and a marking agent to distinguish it from excisable diesel. At some petrol stations there are pumps with duty-free diesel. These have "Avgiftsfri" (Duty free) written on them.
Unlawful use
If marked diesel is used for vehicles other than those allowed to use it, such use is considered unlawful. Both the Customs Service, the Public Roads Administration and the Police have the authority to inspect a vehicle to establish whether it uses marked diesel unlawfully.
On suspicion of unlawful use, a sample of the diesel is taken. The samples are sent to the Customs Laboratory for the purpose of establishing the contents of marked oil. The driver or owner of the vehicle shall always receive an offer to keep a sample for himself/herself.
The consequence of unlawful use - imposition of special duty
In the event of the unlawful use of such oil, a special duty is imposed. Such duty is fixed on the basis of a table where the weight of the vehicle determines the size of the duty.
The registered owner of the vehicle in the Register of Motor Vehicles, or the user of the vehicle, is responsible for payment of the duty. A division of the responsibility between these, if relevant, is considered an internal matter.
The duty is objective, which means it does not take account of whether the registered owner or user is to blame for the violation. The decisive factor is whether the portion of marked oil exceeds 3 per cent.
In the event of a recurrence of the situation, a double duty may be imposed.
If it has not been possible to use marked diesel for a period of two years prior to the inspection, the duty may be reduced. It is the lack of opportunity for using it that shall be documented. Whether or not marked diesel has actually been used during this period is of no consequence.
If the person liable to excise duty has been the registered owner for only parts of the period, the duty shall be reduced proportionately. Strict requirements are made of documentation. If the vehicle is registered abroad and the authorities are unable to document that the vehicle has been used in Norway during the two-year period, the period for which duty shall be payable shall be two months.
Exemption from the special duty
If "special circumstances" exist, the Directorate may relinquish or reduce the duty amount. Relinquishing duty may be relevant, for example, if the user has acted in what seemed like an emergency.
In accordance with administrative practice no exemption is given on the following grounds:
- economic, health, social or similar conditions
- the production of receipts for fuel purchased
- information about use that appears from kilometre-meters
- anybody other than the registered owner having used the vehicle
- the incident being a one-off occurrence
- the vehicle not being in use during the inspection
Procedure when filling up with the wrong diesel
In cases where marked diesel has been used by mistake, the Customs Service shall be contacted immediately. The Customs Service shall primarily demand that the fuel tank be emptied. If the wrong kind of diesel has been used, it is assumed that the petrol stations are able to accept the oil.
If for various reasons it is difficult to empty the tank, the Customs Service may demand that duty be paid on the number of litres of marked diesel that have been put in the tank. When determining the amount the lowest rate of duty for auto diesel shall be used. On collection of the duty the number of litres of marked diesel must be documented. Failing that, the duty shall be based on the number of litres the fuel tank can actually hold.
If permission is given for the duty to be paid, this is acceptable only once. In the event of a recurrence of the situation, the tank must be emptied immediately.
On payment of the duty the person liable to excise duty will get a receipt for the amount paid. The receipt shall be kept in the car, and it is valid for only five days from the date of issue. In the event of an inspection after five days, a duty may be imposed if the fuel tank contains in excess of 3 per cent of marked diesel.
Please note that the above procedure may only be used in those cases where the driver on his own initiative contacts the Customs Service. If the customs inspection reveals that the tank has been filled up with the wrong kind of diesel, the special duty shall be charged.