The principal roles of the Customs Service include:
- exercising customs control on the commercial international exchange
- assessing and collecting customs duties and taxes in the part calculated at the State's border (VAT, excise)
- fighting against smuggling activity and counteracting customs fraud.
While performing these roles, the Customs Service has been fulfilling a series of responsibilities, the most important of which, certainly apart from the fiscal function, include:
- national industry - against a trade in goods which would affect adversely the conditions of competition in the country,
- natural environment - against an entry of hazardous substances and micro-organisms,
- world fauna and flora - against illegal predatory circulation of endangered species,
- consumers - against the entry into the market of goods which are substandard with relation to Polish norms or whose period of use has expired,
- society - against the entry of goods, items or appliances which are hazardous to life, health and safety of citizens or jeopardising the security of he country (e.g. weapons, paralysing gases etc.),
- State - against the loss of cultural heritage (primarily against the exportation of the goods of cultural value),
- authors, artists, industrial and commercial rights owners - against infringement of intellectual property rights, trademark, patent rights etc.,
control in the area of:
- State's customs policy instruments regulating the targets and volumes of international trade (e.g. monitoring the execution of customs quotas),
- enforcement of national and international regulations relating to prohibitions and restrictions in the international trade, enforcement of regulations regarding permissible load of vehicles to ensure proper use of roads by carriers, enforcement of agreements concerning customs prevention with Poland being a party,
- foreign currency control, including combating the so-called money laundering.
In order to discharge the above-described roles and responsibilities, Customs Service co-operates with:
- other services in the country such as Police, Border Guard, General Customs Inspectorate, tax authorities, etc.,
- customs and investigation services from other countries,
- commercial organisations,
- research and scientific institutes, universities and similar organisations.