Agencyname: | Tax and Customs Service |
Nativename: | Polish: Służba Celno-Skarbowa |
Logocaption: | Polish Customs logo |
Abbreviation: | SCS |
Preceding1: | Polish: Centralny Zarząd Ceł |
Preceding2: | Polish: Główny Urząd Ceł |
Preceding3: | Polish: Służba Celna |
Country: | Poland |
Speciality1: | customs |
Speciality2: | tax |
Headquarters: | Warsaw |
Minister1name: | Andrzej Domański |
Minister1pfo: | Minister of Finance |
Minister2name: | Bartosz Zbaraszczuk |
Minister2pfo: | Secretary of State, Head of the National Revenue Administration |
Chief1position: | Head of the National Revenue Administration |
Parentagency: | National Revenue Administration |
Child7agency: | --> |
Anniversary6: | --> |
Award6: | --> |
Tax and Customs Service (Polish: Służba Celno-Skarbowa) is the customs service of the Republic of Poland and is the uniformed and armed law enforcement agency component within the National Revenue Administration (Polish: Krajowa Administracja Skarbowa; KAS), operating its own tactical units, subordinate to the Polish Ministry of Finance.[1] In its current form, it was established in 2017 by merging the pre-existing Polish Customs Service, created in 1999 from the reformed Central Customs Office until 1953 known as Central Board of Customs, with the fiscal control (and intelligence) service, and incorporating it together with the tax administration into the newly established KAS umbrella structure. It is responsible for assessing and collecting customs duties and excise, exercising customs control, primarily at the Poland's borders, the entire tax intelligence, targeted fiscal inspections, supervision of legal and combatting illegal gambling, as well as exercising tasks related to tax, customs and illegal gambling investigations (directed by a public prosecutor) in criminal cases, including tactical operations.[2]
The Polish government decided in 2009 that the customs service rank structure would be adapted to the rank structure of the Police and Border Guard.