Toldafgifter

Toldafgifter are taxes imposed by a government on goods that cross its borders. They are collected by customs authorities and serve to raise revenue, regulate trade, and protect domestic industries. In many countries, toldafgifter include customs duties on imports; export duties are less common, and other border charges such as import VAT or excise taxes are applied alongside but are not themselves called toldafgifter.

The most common forms are ad valorem duties (a percentage of the goods’ value) and specific duties (a fixed amount per unit). Some tariffs are mixed. The rate depends on tariff schedules linked to product classifications (HS codes). Customs valuation methods determine the basis for duty. Certain goods may be exempt, or eligible for preferential rates under trade agreements or for transit.

Administration and rules: Tariffs are set by national authorities or supranational bodies in blocs such as the European Union. When applicable, regional agreements reduce or eliminate duties between member parties. Importers must submit documentation, pay duties, and comply with origin rules. Compliance is checked through inspections and post-clearance audits.

Impact and policy context: Tariffs influence prices, supply chains, and competition. They can protect domestic industries but may raise consumer costs and provoke retaliation. In many regions, tariff levels have declined due to multilateral and regional trade agreements, though selective duties remain in use for strategic sectors or enforcement of trade rules.