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Gränstullmästarområdet i Hån

1948--1966 Reference: SE/VA/12201

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Sweden
Värmlandsarkiv

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Gränstullmästarområdet i Hån tillhörde det Andra gränsbevakningsdistriktet. Gränstullmästaren var placerad på Tullstationen och Gränsposteringen i Hån. Gränstullmästarens arkiv är ordnat och förtecknat som ett eget arkiv, mest stöd av TFS 1981:32 [2827]: "Områdeschefs vid gräns- och kustbevakning arkivhandlingar skall hållas åtskilda från arkivhandlingarna vid den tullstation/gränspostering respektive kustpostering där områdeschefen är placerad." Tullverkets historik och organisation: Tullverkets huvuduppgift var att bevilja tull på införda varor. Övriga uppgifter bestod av att uppbära fyr- och båkavgifter, skatt på vissa införda varor samt att lägga på införseluppgifter. Tullverket handlade även ärenden för tullrestitution, d.v.s. varor eller material som återutförts efter användande eller bearbetning. Detta kan gälla material som används för ombyggnad, reparationer m.m. Förutom de uppgifter som uppstod vid godshantering vilade det även på tullverket att förhindra olovlig införsel och förhindra insmuggling av varor. Detta skedde genom att kontrollera att bl.a. smittsamma sjukdomar inte fördes in och att övervaka att gällande regler och föreskrifter följdes för de varor som var underkastade restriktiva bestämmelser. Vissa varor såsom tobak och sprit fick endast införas av speciella importörer och enligt vissa villkor. Dessutom skulle tullverket tillse att varor med oriktig ursprungsbeteckning inte fördes in. Kontrollen gällde dock inte endast för varor som fördes in i landet utan även för varor som skulle lämna landet. Tullverket skulle tillse att varor som hade utförselförbud inte lämnade landet. Vid skeppsbrott eller när fartyg strandade skulle tullverket ta tillvara statens intressen genom att utöva uppsikt och bevaka kronans rätt genom att sköta handläggandet av dessa sjöfyndärenden. Brott som begicks mot de regler och förordningar som gällde vid varuhanteringen beivrades av tullverket genom att det förde statens talan i de ärenden som föll under åtal. Även andra uppgifter åvilade tullverket som indirekt hade med import och export och den kontroll som då krävdes. Detta gällde främst skeppsmätningen som tullverket genomförde. För att kunna beräkna hur stor last som fördes in eller ut var man tvungen att mäta fartygens lastkapacitet. Fartygstrafiken kontrollerades och så även fisketrafiken. Persontrafiken har varit föremål för tullverkets kontroller sedan starten men i relativt blygsam skala jämfört med den huvudsakliga uppgiften som var godstrafiken. För att tullverket skulle kunna utföra de olika uppgifterna organiserades olika avdelningar som hade ansvaret för vissa uppgifter. En del avdelningar hade renodlade uppgifter medan andra kunde i mindre skala ta hand om samtliga inom ett visst bevakningsområde. Således uppstod så småningom avdelningar inom olika delar av hamnen. I och med att tullverket hela tiden måste följa med i import- och exporthandeln har det skett ett flertal omorganisationer i syfte att klara av uppgiften och anpassa sig till kommersiella intressen. På de mindre tullkamrarna sköttes alla uppgifter inom tullkammaren. Det fanns länge tre sorters tullar, Lilla tullen, Sjötullen (även kallat Stora tullen) samt Landtullen. Lilla tullen fanns mellan 1622 och 1810. Det var en tull på inrikeshandeln mellan städer och landsbygd. Sjötullen låg på den handel med utlandet som skedde över havet. Landtullen var för de landväga transporterna mellan länder. Sverige hade fram till 1658 landgräns med Danmark. När Finland blev ryskt 1809 infördes gränsbevakning och tull även här. Tidigare verkar det ha varit löst organiserat. Åren 1658-1809 fanns landtull endast med Norge. Trots att Sverige och Norge var i union mellan 1814 och 1905 förekom tull mellan länderna. Avskaffandet av mellanrikslagen (som reglerade handeln mellan rikena) 1895 samt unionens upplösning tio år senare påkallade en förstärkning av gränsbevakningen. Den dåliga kvaliteten på både vägarna och transportmedlen samt terrängen gjorde att varuforsling över landgränserna inte var betydande. Dessa faktorer hindrade ekonomiskt lönande transporter. Gränshandeln rörde sig i äldre tid mest om dagligvaror med korta transportavstånd. Trots att gränshandeln var liten och inte kunde organiseras med ett stapelsystem som vattentransporterna, så hindrade det inte att även denna handel länge hade belagts med tull och regler, och att det fanns en gränstullorganisation. Ett försök till gränstull gjordes 1605. Men den var varken effektiv eller enhetlig och upphörde efter 1613. Ofta anges 1630-talet som gränstullens födelse. 1639 infördes en gränstulltaxa som var en variant av Lilla tullen. De varor som inte förekom här skulle beskattas enligt Sjötullen. Gränstullen avsedd för gränsbefolkningens varor blev ett komplement till Sjötullen. Särskilda gränstulltaxor användes in på 1800-talet. Gränstulldistrikten sammanföll först med Lilla tullens och ofta var Lilla tullens inspektorer detta även för Landtullen. Gränstullen var dock administrativt underställd generaltullförvaltaren i Stockholm. Gränsbevakningen sköttes av gränsridare som även var föreståndare för tullstationen. Det var emellertid mest ortsbefolkningens behov som tillgodosågs. Gränsbevakningen var en integrerad del av tullkammarens uppgifter. Dess främsta uppgift var att upptäcka och förhindra överträdelser mot de författningar som de har att övervaka, främst olovlig varuinförsel. Hån tillhörde från 1923 det Andra gränsbevakningsdistriktet. Distriktet sträckte sig från Korungeröd i Bohuslän till Dalarnas gräns mot Härjedalen. Det leddes av gränsbevakningschefen i Karlstad. Distriktet var i sin tur uppdelat i tre gränsöveruppsyningsmannaområden, senare benämnt Gränstullmästarområden; varav Hån var ett. Omorganisationen 1923 rörde huvudsakligen administration, arbetsuppgifter och titlar. Gränsridaren döptes om till Gränsuppsyningsman. Gränsen uppdelades i distrikt, samtliga med befintliga tullförvaltare som chefer. En distriktsindelning skedde samtidigt med kustbevakningen. Denna distriktsindelning överensstämde i stor utsträckning med vad som redan gällde. För Dalsland, Värmland och Dalarna fanns fram till 1928 en särskild gränsbevakningschef med säte i Karlstad. Den hade mot slutet enbart kamerala och personaladministrativa uppgifter som den övertog från respektive tullkammare. Gränsbevakningsdistrikten utökades 1929 samt döptes till Gränsdistrikt. Dalslands, Värmlands och Dalarnas gränsdistrikt bildade ett eget tulldistrikt med gränstullkammare i Karlstad (som i och med detta fick två tullkammare). Gränstulldistrikten löd direkt under Generaltullstyrelsen i Stockholm. 1953 tilldelades kustbevakningschefen (i detta fall för Västra kustdistriktet) även chefskapet över gränsbevakningen. Hans tjänstetitel ändrades i och med detta till Gränschef. Chefskapet över gränsbevakningen utövades vid 1900-talets början av tullförvaltarna i Strömstad, Östersund och Haparanda. År 1961 tillhörde gränsposteringen Dalslands, Värmlands och Dalarnes gränsdistrikt, under chefskap av gränsdistriktschefen i Karlstad. År 1963 tillhörde gränsposteringen dock Karlstads gränsdistrikt som omfattade samma område som Karlstads tulldistrikt. Enligt förordningen (1991:1524) med instruktioner för Tullverket och i de ändringar som gjorts i denna förordning med anledning av medlemskap i EU anges följande mål för tullverksamheten: - att fastställa och uppbära tullar, mervärdesskatt och andra skatter samt avgifter så att riktig uppbörd kan säkerställas; - att samla in och bearbeta uppgifter för handelsstatistiken så att underlag av en god statistik kan inges; - att övervaka och kontrollera trafiken till och från tredje land så att bestämmelser om import och export av varor efterlevs; - att fullgöra uppgifter avseende trafik till och från EU-land enligt särskilda föreskrifter. Viktigare handlingar och ärendeslag: Huvuddelen av arkivhandlingarna utgörs av gallringsbara klareringshandlingar för transportmedel och gods. Andra viktiga handlingar är ansökningar och tillstånd av olika slag. Såväl när det gäller volym som användning av arkivhandlingar dominerar gallringsbara fakturaakter avseende importvaror tillsammans med exportdeklarationer. Sökingångar till arkivet: - arkivförteckningen - diariet - microficheregister över fakturaakter Diariet förs från våren 1994 på ett DIABAS-system som är inlagt i Tullmyndigheten Göteborgs administrativa dator. Sekretess: Huvuddelen av handlingarna i arkivet är sekretessbelagda med hänsyn till att de berör enskilda företags ekonomiska verksamhet (sekretesslagen 9 kap. 1 § första stycket). Gallring: Merparten av handlingarna är gallringsbara enligt gallringsplan för tullstaten (TFS 1981:32 bilaga 5).

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Gränstullmästarområdet i Hån

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If you remix, transform or build upon the object, you may not distribute the modified material.

This object is in the public domain, but has been digitised as the outcome of a public-private partnership, where the terms of the contractual agreement limit commercial use for a certain period of time. You can copy, redistribute, remix, tweak, and build upon the object for non-commercial use only.

This object has been identified as an Orphan Work in the country of first publication and in line with the requirements of the national law implementing Directive 2012/28/EU of the European Parliament and of the Council of 25 October 2012 on certain permitted uses of orphan works.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

This object is in the public domain, but is subject to known legal restrictions other than copyright which prevent its free re-use. Please contact the providing institution for more information.

This object is currently in copyright. Please contact the providing institution for more information and in order to acquire additional permissions for re-use.

The copyright status of this object has not been evaluated yet. Please contact the providing institution for more information.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy, or moral rights.

This object is currently in copyright and the rights holder(s) have allowed re-use for educational purposes only. You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

Please contact the providing institution for more information and in order to acquire additional permissions for any other uses.

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