Zwolnienia z cła jako forma pomocy publicznej dla przedsiębiorców
Exemptions from customs duties as a form of public aid for entrepreneurs

Summary/Abstract: One form of the public aid provided for entrepreneurs who are involved in international trade of goods consists in exempting them from customs duty, that is from the obligation to pay import or export duties, by an appropriate customs administration body. A fundamental principle binding in the European Union is to adhere to rules of competition in order not to privilege any entity in the common market. As a result of being granted public aid, the entrepreneur obtains gain on terms that are more favourable than the ones normally offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Any action of a customs body that could result in amortisation, spreading payments into instalments or remission (the so-called individual exemption) of customs receivables ought to be regarded as granting public aid. Due to the character of this form of granting aid, one should acknowledge the aid in the form of exemption from customs to be realised as de minimis aid, thus, without notification. słowa kluczowe każe w osobnym wierszu.

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