against 35's % dunng the years 190 6—10 (the corresponding figure for 1912 is
35u %). In the case of Gothenburg, this decline is considerably greater, possibly
on account of the fact that Stockholm, in its turn, began more and more to
take its supplies from abroad direct, instead of partly via Gothenburg, as it had
done before. Specially noteworthy is the rapid development of Tralleborg, due
to the steam-ferry service with Sassnitz, begun in 1909.
Customs-Tariff Legislation and Custom-House Establishments.
By the articles of the Swedish Constitution, it lies within the domain
of the Riksdag to determine not only whether an article shall be liable
to duty or not, but also the principles on which such duty is to be computed
and its amount. The Tariff (Tulltaxan) enumerates all the various
kinds of goods, the stipulations respecting exemption from customs-duties or
the customs-duty rates, and the basis upon which these are to be calculated.
The Tare-Tariff (Taratariffen) contains particulars of the amount of drawback
that is allowed for packing materials in the calculation of the dutiable
weight of certain articles. The Customs-Tariff Ordinance (Tulltaxe-
forordningen), amongst other things, lays down the regulations concerning
the concessions that hold good with regard to border traffic, concerning
exemption from duty in certain cases, concerning the repayment of customs
duty paid on certain specific articles, and concerning the fees, called
tonnage dues (lastpenningar), imposed on vessels engaged in foreign commerce;
while certain principles for customs-treatment are annexed to the
Customs Tariff in the form of “Information as to certain points that are to
be observed in the application of the eustoms-tariff’’. —• In Sweden, there
are now only import-customs-duties. The majority are specific; the levying
of customs-duties on the basis of value occurs nevertheless with respect
to a very considerable number of articles.
More detailed regulations respecting the manner of Customs taxation,
control over the importation of goods, penalty in cases of unlawful import,
and the like, are found in the Customs Statute (Tullstadgan).
All vessels in Swedish waters are subject to the inspection of Customs Staff-
Vessels coming from foreign ports are forbidden to put in at any places on the
coast of Sweden except a Customs-station or the entrance-station to certain
staple towns. The clearing of vessels and the unloading and passing through
the Customs of cargoes from abroad must take place in a staple town (cf. Table
111 n.), or, if the ship does not contain goods liable to duty, at any other
Custom-station.
Masters of vessels coming fom foreign ports and bound to a Swedish port
must be provided with a Manifest (Mdrhrulla), which is to be delivered to the
Custom-House officer that comes on board. The Manifest, which must be
drawn up on the lines of a certain formulary, contains certain information
respecting the vessel, her crew and voyage, and also presents a clear account
of her cargo. ^ ¡jlT h e examination of the vessel takes place on her arrival at
the port where she is to discharge her cargo.
The owner must deliver a written declaration of the goods that have arrived
with the ship within eight days from the day when the Manifest was handed
to the Customs in the port of discharge, or, if the goods have arrived from
another Custom-station by direct transit in bond, within eight days from the
day of arrival. And now there takes place the customs-treatment of goods, i. e.
the examination, and, for articles liable to duty, the computation and charging
of such duty. This duty must be paid, or security given for the payment,
before the goods are delivered to their owner. In any case the dues are to be
paid within twenty days from the delivery of the Manifest, or, in the case of
goods that have been transferred in bond, within twenty days of their arrival.
This also holds good of ship’s-dues.
With regard to navigation and export of goods to foreign ports, the loading
may take place in any port whatsoever, provided only that notice of such loading
be given to the Customs authorities in that place, or else to the nearest Customhouse,
After the loading has been completed, the master of the vessel is required to
hand in bill of cargo and the owner to deliver a declaration. Where these
documents have been handed in and the fees paid, the masters is given an
official discharge.
There are special regulations concerning foreign navigation with smaller mercantile
vessels, concerning decked vessels and open boats engaged in certain
kinds of fishing, and also concerning steam-vessels used in foreign trade, as well
as the- Custom-house inspection and passing of passengers’ effects; and rules have
been drawn up for the purpose of expediting the examination of steamboats with
regular sailings, and the passing through the Customs of the goods therein.
There axe also certain regulations for the control of coastwise navigation and
the coastwise movement of goods. The vessels thus employed, unless they are
passenger steamers with regular sailings or only navigate the Customs-distriet
of their own port, or only lakes, rivers and canals, must be provided with so-
called annual permits, and even goods should in some cases be accompanied
by a transire.
Even attempts to import articles that are subject to duty without proper declaration
of the same are punished as illicit importation of goods.
Customs Stores (Tullager) in Sweden have long comprised Bonded Warehouses,
Transit Warehouses, and Free Victualling Stores; and to these have been added
in Customs legislation (but not, as yet, in actual use) three new kinds — Free
Harbour, Free Stores, and Drawback Warehouses.
In Bonded 'Warehouses (Nederlag) dutiable goods, after they have been officially
examined, are warehoused under lock and key. of both owner and Customhouse;
but no customs-duty is paid on them till they are removed for home
consumption. Goods may also be re-exported from the bonded warehouse. Buildings
for this purpose are provided sometimes by the town, sometimes by the
owners of goods. The fee for bonding is one per cent of the total duty charged.
The maximum time for bonded-warehousiDg is five years. The proprietor is
allowed to look after and take care of the goods, and take samples of them in
suitable small quantities. Re-packing and racking may be permitted after special
examination, but only, as a rule, when there is danger of injury or destruction
of goods in consequence of defect in the wrapper or vessel, always to a very
limited extent.
In a Transit Warehouse (Transitupplag), goods arriving from abroad are stored
under lock and key of the Customs without examination on the part of same.
The goods thus warehoused may afterwards be passed through the Customs,
moved to another warehouse, or re-exported. The right of transit-warehousing is
only conceded to certain towns, which have to provide buildings for the purpose.
Only piece-goods may be stored in this way. The period is a year; and the
fee accrues for a period of three months at the rate of 70 ore (about 9d.)
for the first and 35 ore (about 4d.) for the following periods per 100 kg. The