Tullkompetens i en digitaliserad värld En studie av svenska importföretags uppfattning om utmaningar och risker med att ha bristande tullkompetens i en digitaliserad värld.

Abstract

This bachelor’s thesis explores how Swedish importing companies perceive and handle challenges and risks associated with insufficient customs competence. The study further examines how increased digitalization affects internal processes and the ability to comply with customs requirements. Using a qualitative research design, the authors conducted interviews with representatives from eleven companies, ranging from small and medium-sized enterprises (SMEs) to large corporations, as well as two customs experts. The findings reveal clear differences between SMEs and large companies in their handling of customs matters. Larger companies generally demonstrate higher risk awareness, more structured internal processes, and broader competence distribution across departments. They also tend to integrate customs considerations into strategic decisions, such as sourcing and supplier selection. In contrast, SMEs often lack internal specialist knowledge and rely heavily on external customs brokers. This leads to reactive rather than proactive customs management, lower awareness of internal risks, and less structured knowledge-sharing within the organization. Regarding digitalization, the study finds that technological solutions contribute most effectively when they are integrated into broader competence and risk management frameworks. While SMEs typically use digitalization for document storage and administrative relief, larger companies utilize system support for strategic monitoring and control. Both groups express challenges in adapting to new regulatory requirements, and the findings indicate that digital tools cannot replace internal competence. The thesis concludes that customs competence remains an underprioritized area in many companies and emphasizes the need for clearer responsibility, better training structures, and future research on regulatory adaptation and competence development in customs-related work.