Customs Authority
GeneralArt. 5 pkt 1 – Regulation (EU) No 952/2013 (UCC)
PL: Organ celny | DE: Zollbehörde
Definition
A customs authority is a state administrative institution responsible for applying and enforcing customs regulations, including collecting duties and import taxes, inspecting goods at borders, and supervising trade with third countries. In Poland, customs authorities are part of the National Revenue Administration (KAS), established in 2017 by merging the tax, fiscal, and customs administrations.
The structure of customs authorities in Poland includes: the Minister of Finance (as the supreme authority), the Head of the National Revenue Administration, Directors of Tax Administration Chambers (16 chambers), and Heads of Customs and Fiscal Offices (16 offices with over 40 customs branches). Customs and fiscal offices conduct customs clearance, customs controls, and customs proceedings.
Under the UCC (Art. 5(1)), the customs authorities of Member States are responsible for applying EU customs law within their territory. They cooperate with each other and with the European Commission within the framework of common customs policy. Customs authorities may carry out customs controls at any stage — from the moment goods are brought into the EU customs territory until their final destination.
The structure of customs authorities in Poland includes: the Minister of Finance (as the supreme authority), the Head of the National Revenue Administration, Directors of Tax Administration Chambers (16 chambers), and Heads of Customs and Fiscal Offices (16 offices with over 40 customs branches). Customs and fiscal offices conduct customs clearance, customs controls, and customs proceedings.
Under the UCC (Art. 5(1)), the customs authorities of Member States are responsible for applying EU customs law within their territory. They cooperate with each other and with the European Commission within the framework of common customs policy. Customs authorities may carry out customs controls at any stage — from the moment goods are brought into the EU customs territory until their final destination.