Tullombud

Tullombud, or customs broker, is a professional intermediary who, on behalf of an importer or exporter, handles customs clearance with the national customs authority. In Sweden, this typically means acting with Tullverket to ensure goods can be imported or exported legally and efficiently. The tullombud prepares and submits customs declarations, classifies goods, and coordinates the necessary paperwork to move goods across borders.

Its main responsibilities include determining correct tariff codes (HS codes), calculating duties and value-added tax, and arranging payment of charges when authorized by the client. The tullombud ensures compliance with applicable trade, safety, and origin rules, manages licenses or certificates if required, and advises on exemptions and simplified procedures. It also organizes supporting documents such as commercial invoices, packing lists, transport documents, and origin certificates.

As the client’s representative, the tullombud communicates with the customs authorities, handles clearance of goods, and assists with post-clearance activities, corrections, or audits. They often coordinate with freight forwarders, carriers, and suppliers to minimize delays. A power of attorney or written authorization is typically required to act in this capacity. The role can be fulfilled by independent brokers, logistics companies, or freight-forwarding firms.

Qualifications and compliance requirements vary by country, but common expectations include knowledge of tariff classification, valuation rules, Incoterms, and data protection and anti-money-laundering obligations. Sound record-keeping and confidentiality are essential, as is acting in the client’s best interests within the law.

In international trade, tullombud are the local analogues of customs brokers found in many jurisdictions, with terminology and specific duties differing by country.