Poland together with the 27 member states of the European Union is a member of the Customs Union.
The EU Customs Union means:
- No customs duties at internal borders between the EU Member States;
- Common customs duties on imports from outside the EU;
- Common rules of origin for products from outside the EU;
- A common definition of customs value.
Customs authorities are primarily responsible for the supervision of the Community's international trade.Their tasks include:
- Protecting the financial interests of the Community and its Member States;
- Protecting the Community from unfair and illegal trade while supporting legitimate business activity;
- Ensuring the security and safety of the Community and its residents, and the protection of the environment , where appropriate in close cooperation with other authorities;
- Maintaining a proper balance between customs controls and facilitation of legitimate trade.
Customs services in the EU play a dual role. Customs officers still act as collectors of customs levying import duties and taxes but increasingly they also work as "watchdogs" securing the Union's external borders to protect citizens' health and safety. This means, for instance, combating smuggling, seizing dangerous counterfeit goods, freeing internationally protected animals and fighting criminal networks.Customsare in the front line in the fight against fraud, terrorism and organised crime.
Customs maintain a continuous dialogue and consultation with the business sector. Trade associations are regularly invited to seminars and working groups to give their input to the development of new policy and legislative initiatives.