tollbehandling

Tollbehandling is a term used in international trade to describe the handling and administration of customs duties and related regulatory procedures for goods as they cross borders. It encompasses the processes by which customs authorities, importers, exporters, freight forwarders, and customs brokers classify goods, determine their value and origin, assess applicable duties and taxes, and clear the goods for release into the domestic market or for transit. The process begins with the submission of a customs declaration containing information about the shipment, its classification under harmonized system codes, its country of origin, and its valuation. Based on this information, duties, VAT, and any excise taxes are calculated and collected, though exemptions and duty relief may apply under preferential trade agreements, quota regimes, or security programs.

The work is supported by risk management practices and, increasingly, by electronic data interchange and a single window for trade. Modern tollbehandling relies on accurate data, standardized coding (HS codes), and clear rules on origin and valuation. After declaration and payment, customs authorities release the goods, though controls or post-clearance audits may occur to verify compliance. Trusted traders may obtain authorization programs such as AEO status to speed clearance.

Key actors include customs authorities, licensed customs brokers, freight forwarders, carriers, and importers/exporters. Efficient tollbehandling facilitates cross-border trade while ensuring compliance with national and international rules.