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530
viii. commerce.
against 35"3 % during the years 1906 — 10 (the corresponding figure for 1912 is
35’i %). 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 Trälleborg, 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
(Tulltaxeförordningen), 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 customs-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 (Märkrulla), 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. — The 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
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