Refund of tobacco tax on imports to Norway

Reclaiming Incorrectly Collected Tobacco Tax on Imports to Norway

Quick summary

Between 1 January 2022 and 27 May 2024, Norwegian Customs (Tolletaten) collected tobacco tax on e-cigarettes and e-liquids. It has subsequently been determined that such tax should not have been charged for products imported as medicinal products for smoking cessation. If you, as a private individual in Norway, imported nicotine-containing e-cigarettes or e-liquid during this period and paid more than NOK 100 in tobacco tax, you may be entitled to a refund. This guide explains step by step what to do if you purchased from iSmokeKing.se.

Who can apply for a refund?

You may be eligible for a refund if all the following conditions are met:

You are a private individual who imported e-cigarettes or nicotine e-liquid from an EU/EEA country between 1 Jan 2022 and 27 May 2024.
You paid more than NOK 100 in tobacco tax upon import.
The products were imported as medicinal products for smoking cessation and were intended for your personal use (not for resale).

Note: If the products were not declared as medicinal products for smoking cessation at the time of import, this may affect your eligibility. Contact Tolletaten for case-specific guidance if you are unsure.

Documents you need to gather

The following documents are required for the refund application and must be attached in Altinn:

Import declaration showing the tobacco tax was paid. You normally obtain this from the freight carrier or customs broker who handled customs clearance.
Signed statement from you confirming the e-cigarettes/e-liquid were imported as medicinal products for smoking cessation for your personal use. (Template below.)
Copy of invoice / order confirmation from iSmokeKing.se showing what you purchased and the purchase date.
Bank account details for the refund (include IBAN/BIC if applicable).

Always keep originals and copies for at least one year after submission.

Step-by-step: How to apply for a refund via Altinn

Check your eligibility. Confirm the purchase date and that tobacco tax exceeded NOK 100.
Request the import declaration from the carrier/broker (see template). The application cannot be processed without this document.
Retrieve a copy of your invoice from iSmokeKing.se. Contact our customer service if you need assistance (template provided).
Prepare your signed statement certifying the goods were imported as medicinal products for smoking cessation for your own use (template below).
Log in to Altinn and fill out the “Refund for private individuals” (Tilbakebetaling for private) form. Attach all documents.
Submit the application and save the submission receipt.
Follow up if authorities request additional documentation or clarification.

Checklist — everything to include in the application

Import declaration (customs document) showing tobacco tax paid
Invoice/order confirmation from iSmokeKing.se
Signed personal declaration certifying medicinal purpose for smoking cessation
Bank account information (IBAN/BIC if required)
Copies of shipping documents, tracking numbers and correspondence with the carrier

Template: Request for import declaration to carrier/broker

Subject: Request for import declaration for customs refund case

Hello [carrier/broker name],

I require a copy of the import declaration (customs declaration) for my import of e-cigarettes / e-liquid with tracking number [XXXXXXX], delivered on [date]. The declaration must show that tobacco tax was charged and the amount paid. I need this document to apply for a refund from Norwegian Customs.

Please send the import declaration to my email: [your email] or by post to [your address].

Thank you in advance,
[Full name]
[Address]
[Phone number]
[Order number / invoice number]

Template: Personal statement / declaration (example)

I, the undersigned, hereby declare that the specified products (e-cigarettes and/or e-liquid) were imported as medicinal products intended for smoking cessation for my personal use and not for resale. The goods were delivered to me on [date] and were declared at importation to Norway.

Products: [list product names and quantities]
Order / invoice number: [xxxxxx]
Purchase price: [amount]
Tobacco tax paid: [amount, NOK]

Place and date: [City], [date]
Name: [Full name]
Personal identification: [national ID / personal number, if requested]

What iSmokeKing can help you with

As your supplier, we can provide:

A copy of the invoice and order details on request.
Confirmation of order date, delivery address and purchased items.
Information about the freight carrier used (if recorded on your order).
Templates and guidance on which documents to collect.

Note: Import declarations are typically created and stored by the carrier or customs authorities — iSmokeKing cannot issue customs documents but will assist in locating carrier references in our order records.

Email template to request invoice from iSmokeKing:
Subject: Request for invoice copy for customs refund application

Hello iSmokeKing,

I need a copy of the invoice/order confirmation for order number [XXXXXX], delivered to [delivery address] on [date]. I will use this document to apply for a refund of tobacco tax to Norwegian authorities.

Please send the invoice to [your email].

Thank you,
[Full name]
[Address]
[Phone number]

Deadlines, processing time and tips

The Altinn/Tolletaten processing time can vary — submit your application as soon as you have all documents.
If a document is missing, contact the carrier and iSmokeKing immediately to retrieve it. The faster you compile the paperwork, the sooner your case can be processed.
For complex situations (e.g. products not declared as medicinal), contact Tolletaten directly or seek legal advice.

Frequently asked questions (short)

Does this apply to purchases made via iSmokeKing.se but delivered to other countries?
This refund opportunity concerns private import into Norway during the specified period. Other countries have different rules and procedures.

My carrier says they cannot provide the import declaration — what should I do?
Ask for written confirmation from the carrier. Contact iSmokeKing for help locating the carrier’s reference numbers. If unresolved, Tolletaten can provide guidance on obtaining the necessary documents.

What if the goods were not declared as medicines?
Refund eligibility depends on the goods being declared as medicines for smoking cessation. If they were not declared as such at import, you should contact Tolletaten for advice on how to proceed.

Contacts and useful links

Altinn — search for “Tilbakebetaling for private” to find the refund form
Tolletaten (Norwegian Customs) — contact for questions about customs documents and eligibility
iSmokeKing customer service — contact us for assistance