Zmiany w strukturze rynku usług pośrednictwa celnego w Polsce
Changes in the structure of customs brokerage services market in Poland

Summary/Abstract: The article tries to diagnose customs brokerage services market in Poland since the access of Poland to the European Union till the present time, i.e. 2015. Basically, this problem is ignored in literature. It is worth mentioning that the customs services play a dominant role in the international merchandise trade. Without the knowledge of their professional activity rules and effective customs brokerage institutions international trade in goods would be practically impossible. This article analyzes the customs brokerage services market in Poland, taking into account traditional segments of the professional customs brokerage institutions, namely customs agencies, customs agents and tax advisors.

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