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TeachMeFinance.com - explain Tolling arrangement Tolling arrangement -- Contract arrangement under which a raw material or intermediate product stream from one company is delivered to the production facility of another company in exchange for the equivalent volume of finished products and payment of a processing fee. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.