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Tax and Customs Service (Poland)

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Law enforcement agency
Tax and Customs Service
Służba Celno-Skarbowa
uniform patch
uniform patch
AbbreviationSCS
Agency overview
Formed2017; 8 years ago (2017)
Preceding agencies
  • Centralny Zarząd Ceł
  • Główny Urząd Ceł
  • Służba Celna
Jurisdictional structure
Operations jurisdictionPoland
Specialist jurisdictions
Operational structure
HeadquartersWarsaw
Elected officers responsible
Parent agencyNational Revenue Administration
Website
puesc.gov.pl

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]

Ranks and rank insignia

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Opel Astra patrol unit of the Polish Customs

The Polish government decided in 2009 that the customs service rank structure would be adapted to the rank structure of thePolice andBorder Guard.

  1. korpus szeregowych Służby Celno-Skarbowej (Privates):
    • aplikant,
    • starszy aplikant;
  2. korpus podoficerów Służby Celno-Skarbowej (Non-Commissioned Officers):
    • młodszy rewident,
    • rewident,
    • starszy rewident,
    • młodszy rachmistrz,
    • rachmistrz,
    • starszy rachmistrz;
  3. korpus aspirantów Służby Celno-Skarbowej (Warrant Officers):
    • młodszy aspirant,
    • aspirant,
    • starszy aspirant;
  4. korpus oficerów młodszych Służby Celno-Skarbowej (Junior Officers):
    • podkomisarz,
    • komisarz,
    • nadkomisarz;
  5. korpus oficerów starszych Służby Celno-Skarbowej (Senior Officers):
    • podinspektor,
    • młodszy inspektor,
    • inspektor;
  6. korpus generałów Służby Celno-Skarbowej (Generals):
    • nadinspektor,
    • generał.

Central Board of Customs executives

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Central Customs Office executives

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Customs Service executives

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National Revenue Administration executives

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References

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  1. ^[1], Dz. U., 2016, No. 1948
  2. ^[2], Dz. U., 2016, No. 1948

External links

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