Administracja celna w Unii Europejskiej – wspólna czy 28 różnych?
Customs Administration in the European Union – Common one or 28 different?

Summary/Abstract: July 1, 2018 is the 50th anniversary of the establishment of the customs union in the European Union and, at the same time, the anniversary of functioning of the Union customs system – a system composed of 28 customs administrations. In the course of performing their tasks, customs administrations of Member States need to act effectively and efficiently; quickly respond to all the needs necessitated by the changing customs surroundings and they must do it in such a way as if they were one entity – one administration. The aim of the present article is to answer the question whether, and, if so, to what extent the operations of the European Union customs administrations have been standardized so that they may be regarded as one, not 28 distinct administrations. The carried out considerations allowed drawing a conclusion that, in the future, there will be no one customs administration, functioning solely on the European Union level – there will still be customs administrations of respective Member States, with slightly-varying organizational structures but performing the same functions and acting on the basis of harmonized customs law. However, it is crucial for the differences in their functioning to be as little as possible, and that has been the main objective of steps undertaken by the European Union in recent years.

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