Administracja celna jako element struktury administracji publicznej po przystąpieniu Polski do Unii Europejskiej

Customs Administration as Part of the Structure of Public Administration after Poland’s Accession to the European UnionPoland’s accession to the European Union has generated a number of challenges related to the adjustment of the state customs administration to EU standards. Poland faced the task of improving the functioning of its Customs Administration, which was particularly important due to the fact that the Polish eastern border is automatically the external border of the European Union. The aim of this article is to present the reform of the customs administration, its basic functions and tasks as well as to highlight the role of the Polish customs administration for the economic development of the state and the single customs area of the European Union. It should be emphasised that the importance of the customs administration has significantly increased since EU acces- sion as the Polish State undertook to protect the public, the environment and cultural heritage. Since the very first day of its EU membership, Poland has been bound by the provisions of the original Treaties and acts adopted by the institutions. In the light of the commitments, the Polish customs administration supports conducting legitimate business (gambling market surveillance, protection of intellectual property rights) and protects society and the environment against risks (prevention of imports of dangerous goods, protection against illegal export of endangered species of plants and animals, and export control). In order to make a comprehensive analysis of the changes it is necessary to pay attention to the sources of the customs law in the Polish legal system. Since the date of Poland’s EU accession, the key role has been played by the Community Customs Code and the Common Customs Tarif. Poland places much emphasis on the modernisation and improvement of the functioning of the border with Russia, Ukraine and Belarus. The modernisation of border crossings will contribute to an improved safety of travellers and officers as well as to a reduced risk of smuggling of hazardous materials into the single area of the customs union.