toldsatser

Toldsatser, also known as customs duties, are charges imposed by a government on goods imported from abroad. They are used to raise revenue, protect domestic industries, and influence trade flows. Tariffs can be expressed as an ad valorem rate, a percentage of the goods' value, or as a specific duty, a fixed amount per unit, weight, or quantity. Many schedules combine both forms.

Tariff schedules classify goods using internationally standardized codes (the Harmonized System, HS) to determine the applicable rate. Rates vary by product, material, origin, and sometimes by the recipient's trade status or quotas. In addition to the basic tariff, some products may face duties linked to safeguards, anti-dumping, or countervailing measures.

Tariff levels reflect national policy and international commitments. They are negotiated in bilateral or regional trade agreements and are bound in the World Trade Organization (WTO) schedules. Most-favored-nation (MFN) rates apply unless a preferential arrangement provides a lower rate. Tariffs can be adjusted by governments through changes to the tariff schedule.

Administration involves origin rules, valuation methods, and customs procedures. Customs authorities determine the correct tariff on import declarations, often reviewing the HS classification and the declared value. Tariffs interact with other duties and taxes, such as value-added tax or excise duties, and with exemptions or simplified regimes for certain goods or shipments.

Tariffs affect prices, competitiveness, and government revenue. They are central to debates on protectionism, development, and industrial policy. Modern practice emphasizes transparency through published tariff schedules and online access to rates and classifications.