Transcript
Introducing Swedish Customs
Photo: Kristian Berlin
Working at Swedish Customs Swedish Customs’ unique competence lies in its knowledge of the flow of goods and traffic to and from abroad. Its aim is to avoid any u nnecessary disruptions to the legal movement of goods across borders. The authority’s resources should instead concentrate on checking what needs to be checked. Our job is to ”disrupt those who should be disrupted”. Customs Officers in Managing the Trade inform and train companies in customs information, clear and check goods when passing borders, and carry out retroactive checks on Customs declarations to ensure compliance with import regulations and payment of the correct duties. Customs officers in Law Enforcement have the power to stop, search, interrogate, investigate and make searches of premises. They also have
p owers to intervene in cases of drink d riving crimes and to carry out breathalyser tests in connection with customs-related contacts with drivers of motor vehicles. Even though Customs must prioritise their control measures, the whole flow of goods must be monitored. This requires that Customs have an overview of the movement of goods. The overall picture, from which we prioritise certain c ontrols, is based on information from our analytical operations and from other supervisory authorities. Customs officers in our analysis and intelligence function work to ensure good analytical methods regarding the risk assessment that lies behind our checks, whether they are made for reasons of duty collection errors or for restricted goods in the fields of health, environment and safety.
Photo: Anders Dahlberg
Swedish Customs’ mandate Swedish Customs has a mandate from the Swedish Parliament and Government to c ollect customs duties, VAT and other c harges. We m onitor and control traffic to and from other countries to ensure compliance with the r egulations governing the import and export of goods. In doing so, we contribute to the financing of the public sector
and a well-functioning society. The mandate also includes facilitating trade with countries outside the EU for Swedish c ompanies and citizens and making it more difficult for c riminals to smuggle illegal goods into thecountry. We simplify what is legal and prevent what is illegal.
Quick facts Director General Deputy Director General
• About 2,100 employees. • Our core activities are divided into two processes: Managing the Trade and Law Enforcement. • We operate throughout the country, but are concentrated at border locations with large flows of goods; in particular, Stockholm, Göteborg and Malmö.
Internal Audit
Law Enforcement CoE North CoE Stockholm CoE Göteborg CoE Malmö
CoE Intelligence
Executive Office
Managing the Trade
Supportive Functions
CoE Authorisations & Certification
Administration dept.
CoE Audit & Follow up
Human Resources
CoE Customs Clearance
IT department Communication & PR Legal department
A N D E T U L L R Ä K N I N G V A P E N E X P O R T D E K L A R A T I O N A R S E L G R Ä N S S K Y D D T U L L T U L L R E V I S I O N L Ä K E M E D E R D L Ä K E M E D E L K O N T R O L L V A R U F L Ö D E C U S T O M S K V A K O H O L I N T E R N E T H A N D E L K L A S S I F I C E R I N G K A T T K R E S T Ä M M E L S E R I M P O R T D E K The L A R A T I O N I N F Ö R S E L V A R U EU is working to change all informaA R E R I N G H U N D T R E D J E L A N T U between L L M U S Eand E T R E S A N D E B tionD transfer companies U T V A P E N D E K L A R A T I O N customs T A Rauthorities I C F from Ö Rpaper A form N Mto Ä L A N G R Ä N N G D E K L A R E R A V A R U U N D Eelectronic R S Ö K The N basis I N ofGthis U work P Pis B Ö R D L Ä K E form. R F A R A N D E T U L L R Ä K N I N G new V Alegislation P E Ncalled E XthePCustoms O R Code T D E K L A R A T I Y D D T U L L T U L L R E V I S I O N L for Ä the K Union, E M orEUCC. D E L legislation F Ö R T U L L A C I T E Both M E D E L K O N T R O L L V A R U F L and Ö the D ITE system N A are R estimated K O T toI beKfully A S Ö K H U N D operational TheSaimSis Ito F simplify N A L K O H O L I N T E R N E T H A N D E LbyK2020. L A I C E R I N G K R E regarding D E L F Ö R T U L L A R E S A N D E B legislation E S T and Ä administration M M E L S E R I M P O R T D E K customs procedures, for companies E T S R E V I S I O N K L A R E R I N G H U N D T R E D J Eand L A N D T U L L M the customs authorities. It is a shared T I L L S T Å N D I N F Ö R S E L T U L L N Y T T S K J U T V A P E N D E K L R S E L D E K L A R E R A V A R U U N challenge D E RforSSwedish Ö K Customs N I N and G E T T T U L L V E R industry that requires extensive change L S E R N O R M A L F Ö R F A R A N D E T U L L R Ä K N I N G V A P E N E X P work and significant investments from N G R Ä N S S K Y D D I N F Ö R S E L G R Ä N S S K Y D D T U L L L Ä K E M both parties. R D L Ä K E M E D E L K O N T R O L L V A R U F L Ö D E N A R K O T I K A S A R A T I O N A L K O H O L I N T E R N E T H A N D E L K L A S S I F I C E R I K E M E D E L F Ö R T U L L A R E S A N D E B E S T Ä M M E L S E R I M P O N D K V A L I T E T S R E V I S I O N K L A R E R I N G H U N D T R E D J E L A T K R E D I T T I L L S T Å N D I N F Ö R S E L T U L L N Y T T S K J U T V A Photo: Mostphotos/Anders Dahlberg
An efficient and modern authority Every day, hundreds of thousands of people and goods pass across Swedish borders. Sweden exports almost two-thirds of its total industrial production. Every day, companies and private individuals import products that we feel are necessary for our daily lives. Regardless of whether you are an entrepreneur and import a container with home electronics, or if you are a traveller and buy a camera on your holiday abroad, you may have to pay customs duty, tax and other charges. It is the task of Swedish Customs to ensure that these charges are paid. It is our duty to carry out our mandate in an efficient, legally correct and secure manner. We can help you with information about the rules that apply when you shop in or trade with countries outside the EU. By helping you to do things correctly from the start, we simplify the flow of goods. We have enabled electronic information exchange with companies in conjunction with import and export, and we have developed an automatic clearance system. We must be available to provide information and service, which
must be easy to access and easy to understand. You can contact us via www.tullverket.se, by e-mail or by telephone. We are located where we are needed and can provide the greatest benefit. However, the large flow of legal goods is also used for smuggling illegal goods, which can harm us and make our society unsafe. Swedish Customs not only has a duty to prevent narcotics from crossing Swedish borders, but also weapons, dangerous chemicals, infected animals and plants, and pirated goods. Sweden is part of a customs union together with the other EU countries. Within the union, duties and other trade barriers have been removed and common duties introduced for those countries that are not part of the union. In principle, this means that you should only pay duty and other charges for goods bought in or from countries outside the EU. Exceptions are regulated in special agreements. The EU can enter into trade agreements with countries outside the union, and introduce penal duties against price dumping and central government support.
L K O H O L I N T E R N E T H A N D E L K L A S S I F I C E R I N G K A T T K L F Ö R T U L L A R E S A N D E B E S T Ä M M E L S E R V A R U M Ä R K E L I T E T S R E V I S I O N K L A R E R I N G H U N D T R E D J E L A N D T U E D I T T I L L S T Å N D S K J U T V A P E N D E K L A R A T I O N T A R I C F M Ä R K E S I N T R Å N G D E K L A RSwedish E R Customs A V AisR U U N D E R S Ö K N I N G driving an internal, B E S T Ä M M E L S E R N O R M A L Fextensive Ö R Fprocess A R ofAchange N D that E isT U L L R Ä K N I N S S K Y D D I N F Ö R S E L G R Ä N Sintended S K toYcreate D DtheTconditions U L L forT U L L R E V I S I E M E D E L K O N T R O L L V A R U F standardisation L Ö D E and N Aautomation R K Oand T I K A S Ö K H U N O N A L K O H O L I N T E R N E T H Aan N D E capacity L K L forAwork S S increased withI F I C E R I N G K A E S R E S A N D E B E S T Ä M M E L S aE R Iand M intelligence P O R to T achieve D E K L A R A T I O N I nalysis better K V A L I T E T S R E V I S I O N K L A R accuracy E R I ofNchecks G H inUtheNflow D T R E D J E L A N E D I T T I L L S T Å N D I N F Ö R S EofLgoods, T UtoLreinforce L N aYculture T T that S K J U T V A P E N IT operations K L A R A T I O N I N F Ö R S E L V A Rsupports U M change Ä R and K E S I N T R Å N G D E K L A that support needs in a secure, M U S E E T R E S A N D E B E S T Ä M M E L S E R N O R costM A L F Ö R F A R A effective and user-friendly manner. L A R A T I O N T A R I C F Ö R A N M Ä L A N G R Ä N S SByK Y D D G R Ä N S developing and improving our working R K U P P B Ö R D L Ä K E M E D E L K O N T R O L L V A R U F L Ö D E N A methods, we will become more effective P O R T D E K L A R A T I O N A L K O H O L I N T E R N E T H A N D E L K L A in doing the right things and doing them M E D E L F Ö R T U L L A R E S A N D E B E S T Ä M M E L S E R I M P O R T in the right way. Ö K H U N D K V A L I T E T S R E V I S I O N K L A R E R I N G H U N D T R E N G K A T T K R E D I T T I L L S T Å N D I N F Ö R S E L T U L L N Y T T S K R T D E K L A R A T I O N I N F Ö R S E L V A R U M Ä R K E S I N T R Å N G A N D T U L L M U S E E T R E S A N D E B E S T Ä M M E L S E R N O R M A L P E N D E K L A R A T I O N T A R I C F Ö R A N M Ä L A N G R Ä N S S K Y D Photo: Kristian Berlin
Simplifying what is legal and preventing what is illegal Swedish Customs’ preventative work in the trade of goods consists of information and training, for example via www.tullverket.se, courses tailored to companies, or p articipation in trade fairs. We issue permits and inform companies about the various types of permits needed for customs management. We also provide information to private individuals about import regulations relating to travel and Internet purchases. In conjunction with border passage, we clear goods and carry out goods checks. We can also examine customs declarations retroactively and carry out customs audits in order to check that the correct amounts have been paid and that regulations governing import and export of goods have been complied with. We also carry out random excise duty checks to ensure that excise duty has been paid on alcohol, tobacco and energy products transported inside the country. We work to simplify legal trade and reduce the administrative burden on businesses. The simplification work includes developing tailored
information and services, and working towards effective legislation in the customs area. Our law enforcement work involves monitoring and controlling traffic to and from other countries so that regulations governing the import and export of goods are complied with. In conjunction with this, we work to prevent, discover, obstruct, investigate and prosecute customsrelated crime. The work focuses on disabling or seriously disrupting organised crime and fighting economic crime. Combating narcotics has the highest priority. Border protection officers, customs investigators and customs prosecutors work together in order to combat criminal activities. Suspected smuggling crimes are investigated by specially trained customs officers, who ensure that prosecutors and courts have sufficient documentation for a legally correct assessment of the issue of guilt. The investigations are led by a public prosecutor or, in simpler cases, by Swedish Customs’ own preliminary investigation managers or customs prosecutors, who can also decide on fine-based sanctions.
K R E D I T T I L L S T Å N D I N F Ö R S E L T U L L N Y T T S K J U T V A P E S I N T R Å N G I N F Ö R S E L V A R U M Ä R K E S I N T R Å N G D E K L U L L M U S E E T R E S A N D E B E S T Ä M M E L S E R N O R M A L F Ö R F F Ö R A N M Ä L A N G R Ä N S S K Y D D I N F Ö R S E L G R Ä N S S K Y D D G E T T T U L L V E R K U P P B Ö R D LSwedish Ä K Customs’ E M E operations D E L are K O N T R O L L V A G V A P E N E X P O R T D E K L A R Agenerally T I O carried N A out L by K several O H parts O L K L A S S I F I C O N L Ä K E M E D E L F Ö R T U L L Aof R S A N Using D Ea B E S T Ä M M E L S E the E organisation. process N D K V A L I T E T S R E V I S I O N K perspective, L A R Ecoordination R I N Gof H the U N D T R E D J E L A T T I N F Ö R S E L T U L L N Y T T S dK J Uparts T of V the A organisation P E N Dis E K L A R A T I O ifferent N F Ö R S E L V A R U M Ä R K E S I N analysed T R Åto N G DtheEbest K results L A R E R A V A R U U achieve mandate. N D T U L L M U S E E T R E S A N D E for B Swedish E S TCustoms’ Ä M M E L The S E R N O R M A L F processes D E K L A R A T I O N T A R I C F Ö R A N M must Ä L beAdeveloped N G RsoÄthatN S S K Y D D A E theyGbecome A R E R A V A R U U N D E R S Ö K N I N E T effective, T T U efficient L L VandE R K L Ä K E M E flexible. The aim is to improve N D E T U L L R Ä K N I N G V A P E N E X P O R T D E KtheL A R A T I O N A L S S K Y D D T U L L T U L L R E V I S I prospect O N Lof achieving Ä K E Customs’ M E DVision E L F Ö R T U L L and Desired State 2020, a better co R K O T I K A S Ö K H U N D K V A L I T E T S R E V I S I O N K L A R E R I N ordinated approach, and to strengthen A S S I F I C E R I N G K A T T K R E D I T T I L L S T Å N D I N F Ö R S E L T U development opportunities within its T D E K L A R A T I O N I N F Ö R S E L V A R U M Ä R K E S I N T R Å N G D operations. E D J E L A N D T U L L M U S E E T R E S A N D E B E S T Ä M M E L S E R N J U T V A P E N D E K L A R A T I O N T A R I C G R Ä N S S K Y D D F Ö R A E O R I V A R U U N D E R S Ö K N I N G E T T T U L L V E R K U P P B Ö R D F Ö R F A R A N D E T U L L R Ä K N I N G V A P E N E X P O R T D E K L A R D D I N F Ö R S E L G R Ä N S S K Y D D T U L L T U L L R E V I S I O N L Ä K Photo: Katarina Brodin
More efficient methods give better results
To achieve the objectives set up by the Swedish Parliament and Government for Swedish Customs, we need to constantly d evelop our working methods. We are increasingly concentrating on intelligence, risk analysis and prevention to become even better at making the right choices with our controls, thus avoiding unnecessary interference with the flow of goods.
of information and goods, it is able to obtain benefits that are not available to non-certified companies. Within the EU, there are several other common systems that streamline procedures and make customs management safer, such as the pre-notification of import and export goods and EORI, a system with identification numbers for all customs players within the EU.
Swedish Customs’ operation and competence are an important link in the chain of foreign trade. Trade with other countries is a crucial factor for the Swedish economy and employment. That is why Swedish Customs’ work to facilitate companies’ foreign trade is so important.
We are constantly working to improve working methods and practices in order to achieve good results, at the same time as we use our resources cost-effectively. Within Law Enforcement, we use various technical aids such as X-ray and fibre optics, and in our work with narcotics detector dogs we are constantly trying to develop new, efficient ways of working.
Within the EU there is a common certification programme called AEO (Authorised Economic Operator). All the Member States use the same certification programme to ensure increased security in the world, as well as effective and uniform customs management within the EU. When Swedish Customs has certified a company and approved a high level of quality in their flow
On a more long-term level, we have developed a set of goals that describe the d esired state of our operations in 2020. This desired state forms the framework for how we plan and develop our operations strategically. The focus is on internal efficiency, but the desired state also include prioritisations for operational activities.
E N D E K L A R A T I O N T A R I C F Ö R A N M Ä L A N G R Ä N S S K Y D D I A R E R A V A R U U N D E R S Ö K N I N G K R E D I T T I L L S T Å N D U P A R A N D E T U L L R Ä K N I N G V A P E N E X P O R T D E K L A R A T I O D T U L L T U L L R E V I S I O N L Ä K E M E D E L U P P B Ö R D R E S A N D R U F L Ö D E N A R K O T I K A S Ö K H U N D K V A L I T E T S R E V I S I O C E R I N G K A T T K R E D I T T I L L S T Å N D I N F Ö R S E L T U L L N Y T R I M P O R T D E K L A R A T I O N I N F Ö R S E L V A R U M Ä R K E S I N A N D T U L L M U S E E T R E S A N D E B E S T Ä M M E L S E R N O R M A N T A R I C F Ö R A N M Ä L A N G R Ä N S S K Y D D I N F Ö R S E L G R Ä N our G checks U N D E R S Ö K N IIn N E Tthat T import T U and L export L V E R K U P P B Ö R D I N F Ö R S E L L regulations are complied with, F Ö R F A R A N D E T U L L R Ä K NweI focus N G V A P E N E X P O R T D E K L A R in particular on protecting our society E O I N F Ö R S E L G R Ä N S S K Y D D from T U L L T U L L R E V I S I O N L Ä K threats to health, safety and the environment. D E L K O N T R O L L V A R U F L Ö D E N A R K O T I K A S Ö K H U N D K V Examples of goods that fall into these categories K O H O L I N T E R N E T H A N D E L K L A S S I F I C E R I N G K A T T K R are drugs, child pornography, environmentally hazardous A R E S A N D E B E S T Ä M M E L S E R I M P O R T D E K L A R A T I O N I waste, weapons, protected animals and plants, and war materials. N G H U N D T R E D J E L A N D T U L L M U S E E T R E S A N D E B E S T Ä U L L N Y T T S K J U T V A P E N D E K L A R A T I O N T A R I C F Ö R A N M D E K L A R E R A V A R U U N D E R S Ö K N I N G E T T T U L L V E R K U P O R M A L F Ö R F A R A N D E T U L L R Ä K N I N G V A P E N E X P O R T D N M Ä L A N I N F Ö R S E L G R Ä N S S K Y D D T U L L T U L L R E V I S I O D L Ä K E M E D E L K O N T R O L L V A R U F L Ö D E N A R K O T I K A S Ö R A T I O N A L K O H O L I N T E R N E T H A N D E L K L A S S I F I C E R I N E M E D E L F Ö R T U L L A R E S A N D E B E S T Ä M M E L S E R I M P O R
Together we are stronger
Cooperation is a crucial success factor in Swedish Customs’ work to simplify what is legal and prevent what is illegal. This applies to c ooperation with companies and other p ublic agencies in Sweden and within the EU, but also globally as a member of the WCO (World Customs Organisation) for example. On a national level, Swedish Customs cooperates with the Swedish Board of Agriculture, the Swedish Tax Agency, the National Food Administration, the National Board of Trade and chambers of commerce, among others. As a border agency, Swedish Customs checks the correctness of d ocumentation that other public agencies require to be correct when crossing borders, such as when someone brings a dog into Sweden, or when a company imports foodstuffs. We also cooperate with trading companies, shipping agents, customs agents, carriers and others working with trade in countries outside the EU. Swedish Customs also participates in committees and working groups dealing with trade and customs issues in the EU Commission.
Swedish Customs cooperates with other law enforcement agencies such as the Police, the Swedish Prosecution Authority and the Swedish Tax Agency. Cooperation takes place on both operational and strategic levels. The number of complicated investigations is increasing, which also places demands on rapid and efficient contacts with foreign customs authorities. International cooperation partners include Europol and OLAF (The European Anti-Fraud Office) and through the Nordic Police and Customs Cooperation, Swedish Customs has direct contact with Nordic personnel around the world. The Swedish law enforcement agencies continuously take part in international operational efforts against organised crime. Within the framework for Combating Customs Crime, MoU, Swedish Customs signs agreements with companies to prevent customs crime. We inform companies about how to avoid being used by criminal operators, such as smugglers. The companies become better at noticing risks and can give us tip-offs about suspicious activities.
Sweden and helps make society safer and ensures fair competition for trade. We simplify legal trade and prevent illegal trade by offering flexible customs procedures for international trade, simple border passage for travellers and effective border protection. Our mandate is from the Swedish Parliament and Government. Swedish Customs was founded in 1636.
P. O. Box 12854, SE-112 98 Stockholm Telephone: +46 771 520 520 www.tullverket.se
Beställning: ISY Distributionsservice, 035-19 75 00 • Tv 101.6 • Oktober 2015 • Tryck: DanagårdLiTHO • Papper: Scandia 2000 Smooth White, 170g
Swedish Customs is a government authority that manages the flow of goods into and out of
