Tollikontroll

Tollikontroll, or customs control, refers to the activities of customs authorities that regulate and oversee goods and people crossing national borders. The primary purpose is to enforce national laws and international agreements related to tariffs, import and export restrictions, safety and security, health measures, and revenue collection.

Scope and functions include inspecting goods, vehicles, and travelers at border crossings such as airports, seaports, and land crossings. Customs control covers the verification of declarations, valuation, origin, and classification of goods, as well as the collection of duties, taxes (such as VAT and excise duties), and the enforcement of prohibitions and restrictions. It also aims to prevent smuggling, fraud, and the illicit movement of goods or people.

Legal framework varies by country but typically includes national customs laws and international or regional agreements. In many regions, harmonized rules exist for common trade areas, with procedures for declarations, temporary admissions, transit, and exemptions. Penalties for non-compliance can include fines, seizure of goods, or criminal charges, and appeals processes may be available.

Procedures commonly involve risk assessment and targeted inspections, pre-arrival data requirements, and documentation checks. Depending on risk evaluations, authorities may perform document verification, physical examination, or scans. Modern tollikontroll relies on data exchange, advance information, and technology to streamline control while facilitating legitimate trade and travel.

Overall, tollikontroll balances revenue protection and regulatory compliance with the facilitation of lawful cross-border movement.