Normatywny charakter wyboru procedury celnej
Normative Nature of the Choice of a Customs Procedure

Summary/Abstract: The aim of the article is to analyze the basic principle of customs law related to the purpose of goods in customs services — the principle of choosing a customs procedure. Even though it is a normative principle, it is not autonomous and does not constitute absolute freedom. In the first case, it is subordinated to the general principles of customs law, i.e. the principle of freedom of foreign trade in goods, the principle of equal treatment of entities and goods, the principle of universality of customs duties and customs fees, the principle of universal access to information on customs law and the principle of non-revokability of customs declarations. In the second case, the choice of customs procedure is determined by the general and specific conditions provided for a given customs procedure, which may be export or import.

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