Wspólnotowy system celny i miejsce Polski w jego strukturach po akcesji do Unii Europejskiej. Bezpieczeństwo granicznego ruchu towarowego w UE
Community Customs System and Poland’s Status in its Structures After Accessing the European Union. Cross-border Freight Traffic Security in the EU

Summary/Abstract: Community customs system can be reduced to actions of European Union and several member states, which regulate foreign trade, undertaken on the basis of customs with the involvement of customs administration The basis of the custom system is customs union which was created when the common custom tariff for importing goods from third countries was established - July 1968. Legal and organizational dimension of the Community system of customs regulations are in the field of customs law and the relevant administrative authorities, the customs administrations of the Member States. The basic cuctoms legislation is the EU Customs Code and its Implementing Regulation. The Modernized Customs Code entered into force in June 2008, but is not yet applied, pending the applicationof the implementing provisions, due by 24 June 2013. National customs laws assist in the implementantion of EU custom legislation. Customs system and in particular EU the customs administration, plays an important role in ensuring the security of trade in goods. Each product which comes through the border of customs union and has been authorized can circulate on the common market freely. That is why not only important to the supervise goods on the borders but also to implementation of IT systems which are inseparable part of proper fulfillment of the tasks which member states are responsible for in order to realize interest of the country and the whole Community. It also contributes to the protection of the Community industry, the environment, the world of flora and fauna, the state, society.

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