Tax and Customs Service (Poland)

Tax and Customs Service

Służba Celno-Skarbowa SCS
Government agency overview
Formed	2017; 5 years ago (2017)
Preceding agencies	Centralny Zarząd Ceł Główny Urząd Ceł Służba Celna
Jurisdiction	Poland, including the EU external border
Headquarters	Warsaw
Minister responsible	Tadeusz Kościński, Minister of Finance, Funds and Regional Policy
Deputy Minister responsible	, Secretary of State, Head of the
Government agency executive	Head of the
Parent Government agency
Website	puesc.gov.pl

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Służba Celno-Skarbowa (English: Tax and Customs Service) is the uniformed and armed law enforcement agency component within the (Krajowa Administracja Skarbowa; KAS), operating its own tactical units, subordinate to the Polish Ministry of Finance. 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 (Główny Urząd Ceł) until 1953 known as Central Board of Customs (Centralny Zarząd Ceł), 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 control, 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.

Ranks and rank insignia[]

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.

1. korpus szeregowych Służby Celno-Skarbowej:
   • aplikant,
   • starszy aplikant;
2. korpus podoficerów Służby Celno-Skarbowej:
   • młodszy rewident,
   • rewident,
   • starszy rewident,
   • młodszy rachmistrz,
   • rachmistrz,
   • starszy rachmistrz;
3. korpus aspirantów Służby Celno-Skarbowej:
   • młodszy aspirant,
   • aspirant,
   • starszy aspirant;
4. korpus oficerów młodszych Służby Celno-Skarbowej:
   • podkomisarz,
   • komisarz,
   • nadkomisarz;
5. korpus oficerów starszych Służby Celno-Skarbowej:
   • podinspektor,
   • młodszy inspektor,
   • inspektor;
6. korpus generałów Służby Celno-Skarbowej:
   • nadinspektor,
   • generał.

Central Board of Customs executives[]

• 1 January 1946 – 30 September 1947
• 1 October 1947 – 30 June 1952 Zygmunt Czyżewski
• 1 July 1952 – 15 December 1953 (acting)

Central Customs Office executives[]

• 16 December 1953 – 31 August 1969
• 1 September 1969 – 31 January 1972
• 1 February 1972 – 15 November 1977 Jarosław Nowicki
• 16 November 1977 – 29 February 1980
• 1 March 1980 – 30 April 1985
• 15 August 1985 – 31 January 1990
• 1 February 1990 – 21 February 1991
• 22 February 1991 – 24 March 1991 Krzysztof Hordyński (acting)
• 25 March 1991 – 20 August 1993
• 23 August 1993 – 11 December 1993 Mariusz Jakubowski (acting)
• 11 December 1993 – 16 March 1995 Ireneusz Sekuła
• 16 March 1995 – 29 June 1995 Lech Kacperski (acting)
• 30 June 1995 – 30 June 1997
• 30 June 1997 – 7 January 1998 Tomasz Cecelski (acting)
• 7 January 1998 – 12 May 1999
• 13 May 1999 – 5 December 2001 Zbigniew Bujak
• 5 December 2001 – 30 April 2002

Customs Service executives[]

• 1 May 2002 – 17 January 2003
• 17 January 2003 – 23 February 2004
• 24 February 2004 – 28 November 2005
• 28 November 2005 – 2 January 2008 Marian Banaś
• 3 January 2008 – 1 February 2008 Jacek Dominik
• 1 February 2008 – 19 November 2015
• 19 November 2015 – 28 February 2017 Marian Banaś

National Revenue Administration executives[]

• 1 March 2017 – 4 June 2019 Marian Banaś
• 4 June 2019 – 12 June 2019 (acting)
• 12 June 2019 – 2 March 2020 Piotr Walczak
• 3 March 2020 – present

References[]

External links[]

• (in Polish) Służba Celna (homepage)
  • (in English) English version

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