Toldsystemet

Toldsystemet refers to the national framework used by Sweden to regulate goods crossing its borders, collect customs duties and import VAT, and enforce trade and security rules. The system is administered by the Swedish Customs Authority, Tullverket, and operates within the European Union's customs framework. Since Sweden joined the EU in 1995, toldsystemet has been aligned with the Union Customs Code and EU customs regulations, while maintaining national procedures.

Its main functions include controlling imports and exports, classifying goods, determining customs value, applying rules of origin, and collecting duties and taxes. The system uses risk-based controls, inspections, and post-clearance audits to prevent smuggling and ensure compliance with health, safety, and environmental rules. It also provides trade statistics and supports the facilitation of legitimate trade through simplified procedures for compliant traders.

Procedures commonly involve the submission of customs declarations when goods cross borders, followed by clearance, and payment of duties and import VAT. Businesses may use electronic declarations and standardized digital processes, with national and EU information exchange supporting customs decisions. History and development: the system evolved from older toll and regulatory practices and has been transformed by digitalization and EU integration. Critics point to administrative burdens and costs for small businesses, while reforms aim to streamline handling, shorten clearance times, and improve transparency. See also: Tullverket, Union Customs Code, import VAT.