Tax and Customs Service (Polish:Służba Celno-Skarbowa) is thecustoms service of theRepublic of Poland and is theuniformed and armedlaw enforcement agency component operating with owntactical units, within theNational Revenue Administration (Krajowa Administracja Skarbowa; KAS) subordinate to the PolishMinistry of Finance.[1] In its current form, it was established in 2017 by merging the 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 Poland's borders, the entire tax intelligence, targeted fiscal inspections, supervision of legal and combatting illegalgambling, 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]