Formed 1929 National agency Iceland | Employees 250 | |
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Legal personality Non government: Government agency General nature Law enforcement
Civilian agency Overviewed by ministry Ministry of Finance and Economic Affairs | ||
The Directorate of Customs (Icelandic: Tollstjóri) is the national customs service of Iceland. The Directorate of Customs is the law enforcement agency, which is in charge of not only the collection of customs duties, but also the detection of smuggling and confiscation of counterfeit items entering Iceland.
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Organisation
The Directorate of Customs was established in 1929, after the Act of Union allowed Iceland to create foreign policy apart from that of the Kingdom of Denmark. The Directorate of Customs falls under the Ministry of Finance and Economic Affairs, as its primary duty is to control import duties, taxes, tariffs, and other state revenues.
The Directorate of Customs is not divided into separate regions or districts and has its headquarters at Tryggvagata 19, 101 Reykjavík. There are approximately 250 employees in the Directorate of Customs, who are spread out in various departments and duty-stations throughout Iceland.
Collections duties
Aside from standard customs actions, which involve the collection of duties and tariffs on items imported into Iceland, as the sole enforcement agency for the Ministry of Finance and Economic Affairs and Directorate of Internal Revenue, the Directorate of Customs is also charged with the collection of various state taxes.
The taxes which Directorate of Customs collects include:
Property tax is handled by the municipalities and is thus not a customs matter.