Penal fiscal liability for violating the conditions of temporary admission procedure

Fiscal crimes and violations are in principle of a blanket character, and their specifi c characteristics are linked to the content of many provisions of the fi nance act, which complement the statutory features of offences under the Polish Penal Fiscal Code. This situation takes place in the case of offences under Art. 88 of the Penal Fiscal Code involving violations of procedural rules for temporary admission. The criminal-law evaluation of the fi scal offences from this provision requires taking into account the fi scal regulations included in the legal acts in the fi eld of customs law. This article thoroughly analyses the issues related to the temporary admission procedure with simultaneous assessment of the behaviour of the perpetrator, which may constitute fi scal offence violation conditions of temporary clearance.