Customs and Tax Inspection in Trading between the European Union and Third Party Countries
Customs and Tax Inspection in Trading between the European Union and Third Party Countries

Summary/Abstract: As a result of a reform implemented in 2017, the National Revenue Administration3was established in place of the existing tax administration, tax inspection, and theCustoms Service. The tax administration was consolidated this way. Although theefficiency of collecting VAT, excise tax and fuel duty increased, there are still areaswhich require an analysis of the definition, statistical and legal scope, and an increasein the efficiency of enforcing compliance with both the European Union’sregulations on customs and tax and the Polish ones. The purpose of this paper is toanalyse the functioning of regulations which have been applicable since 1 March2017 and which concern customs and tax inspection of the assessment and collectionof charges, which are related the import and export of goods onto the customsterritory of the European Union, by the new authorities.

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