Tulllagstiftning

Tulllagstiftning, or customs legislation, is the body of laws and regulations that govern cross-border movement of goods and the administration of duties, controls, and procedures carried out by customs authorities. It defines what may be imported or exported, under which conditions, and how duties and taxes are calculated and collected. The aim is to balance revenue collection, trade facilitation, and public policy objectives such as safety and security.

Key elements of customs legislation include tariff schedules and the classification of goods using the Harmonized System, rules of origin for determining eligibility for preferential rates, and the method for customs valuation used to calculate duties. It also covers import and export procedures, declarations and documentation, inspections, and the clearance process, as well as regimes for transit, storage, or temporary admission. Excise duties, anti-dumping and countervailing measures, and other trade remedies may also be part of the framework.

Customs rules implement broader trade policy tools, such as preferential access under free trade agreements, sanctions and trade restrictions, and regulatory controls related to safety, health, environment, and product standards. International cooperation through the World Trade Organization and the World Customs Organization shapes many rules, including valuation, classification, and modern customs procedures. In regional contexts, such as the European Union, a unified framework like the Union Customs Code coordinates rules across member states, with national authorities handling enforcement, rulings, and revenue collection.

For businesses and individuals, tulllagstiftning influences pricing, supply chains, and compliance requirements. Non-compliance can lead to penalties, seizure of goods, or restrictions on future imports or exports.