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Chapter 7. Refund of taxes on trichloroethylene (TRI)

Regulations relating to the recycling of waste (Waste Regulations). This is an unofficial translation of the Norwegian regulation

Laid down pursuant to section 4 of the Act of 11 June 1976 no. 79 relating to the control of products and consumer services (the Product Control Act)

7-1. Purpose

The purpose of the provisions in this chapter is to prevent discharges into the environment of trichloroethylene (TRI) from waste containing TRI.

7-2. Definitions

"Waste containing TRI" means used trichloroethylene (TRI) or a used product that contains trichloroethylene.

7-3. Claims for tax refunds

A holder of waste is entitled to claim a refund for taxes paid on TRI upon delivery of waste containing TRI to
a) an enterprise engaged in the recovery of TRI for further sale and that is authorized for this purpose by the competent authority, or
b) an approved hazardous waste reception facility.

The delivery of waste that contains less than 10 kg of TRI does not entitle the holder to a refund.

7-4. Application for a refund – requirement for documentation of taxes paid

A claim for a refund may be submitted by the holder of the waste by applying to the Climate and Pollution Agency or the agency authorised by the Climate and Pollution Agency.

A holder of waste must enclose with the application a copy of the document that shows that tax has been paid in accordance with the regulations of 11 December 2001 no. 1451 relating to special taxes for the quantity of TRI for which a refund is requested.

7-5. Duties of the waste recipient

A recipient of waste containing TRI shall submit an application for a refund to the Climate and Pollution Agency or the agency authorised by the Climate and Pollution Agency.

7-6. Refund rates – disbursement of refunds 

The refund rate amounts to NOK 25.00 per kg of TRI. 
The refund amount shall be paid quarterly by the Climate and Pollution Agency directly to the person or entity entitled to the refund.

7-7. Special requirements in individual cases

Climate and Pollution Agency may in individual cases impose special requirements on the documentation of the payment of taxes, relating to the implementation of measurements in order to ascertain the content of TRI, or similar requirements if this is necessary for the implementation of the refund scheme.

Decisions made subject to subsection one are made on an individual basis, and an appeal may be submitted to the Ministry of the Environment.

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