Es el dueño de la materia prima, el que proporciona la materia prima al tollee (el transformador).

Sembla que es subcontratista, terceros

http://sap.ittoolbox.com/groups/technical-functional/sap-log...

consultar terminologia "SAP troller"

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Note added at 5 hrs (2014-10-08 15:18:22 GMT)
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Leer este comentario !!
http://www.wisegeek.org/what-is-a-tolling-agreement.htm

Algunos ejemplos (extractos de informes de la UE):

It works under a tolling agreement with two importers in Germany and Switzerland.
Este fabricante posee un contrato de suministro fijo (tolling agreement) con dos importadores de Alemania y Suiza.

In the investigation it was established that the exporting producer in question was actually buying from other producers part of the goods sold to the Community. It was further found that this exporter always paid for finished products and that such transactions were recorded in its accounting system as purchases of finished goods. No contractual or other evidence (e.g. so called ‘tolling’ agreement) was shown to prove that the goods were from the outset owned by the exporting producer and that the activity of the other companies
was limited to a simple transformation of the products in question.
...
The manufacturing costs of the department of the USA exporting producer where this activity took place were eliminated from the normal value, in accordance with the deduction from the resale price in the Community of the costs linked to the same activity, typically performed by third party subcontractors or tollers.