Strategia rozwoju administracji celnej w okresie poprzedzającym przystąpienie Polski do Unii Europejskiej

Przedmiotem rozważań autora jest strategia rozwoju administracji celnej w okresie poprzedzającym przystąpienie Polski do Unii Europejskiej, jaką polska administracja celna musi kontynuować, i działań, które należy podjąć w najbliższym czasie. Strategia ta została zawarta w dokumencie "Europa Środkowa. Strategia przedakcesyjna dla cła i podatków", przygotowanym przez Dyrekcję Generalną XXI Komisji Europejskiej w 1997 roku. Strategia ma na celu osiągnięcie zarówno pełnej zgodności ustawodawstwa, jak i pełnej sprawności organizacyjnej i operacyjnej służb celnych.

In this paper the author analysis legal, organisational and operational conditions of our customs services and contrasts it with requirements included in the document of General Board of XXI European Commission called "Central Europe. Pre Access Strategy for Customs and Taxes". Poland – according to the author – has to concentrate mainly on adjusting its legal regulations to requirements set by the Union. Particular attention should be paid to the staff recruitment and its training. Constant upgrading of its qualifications and professional ethics of customs officers, their executive skills and effectiveness becomes a necessary requirement needed for creating modern customs services which is indispensable for future protection of the Union's border. Polish customs administration must be prepared in advance to new tasks in changed conditions of its operations like: transferring customs incomes to the Union's general budget, increasing its control effectiveness and using at the same time simplified procedures, implementing electronic checkpoints, developing those services which refer to a secondary control (post import one) and forming of customs investigation services, as well as using techniques of market analysis, creating a nation-wide laboratory which would make expertise on commodities for the whole country, and on Union standards; implementing nation-wide information systems which will lead to efficient co-operation within the Union. Poland should already use all transit procedures that are required by the European Union to improve customs clearance and at the same time to combat crime. To make the trade more flexible, customs administration should develop its co-operation with trade sectors and economy and at the same time is should monitor their development with foreign exchange of goods and services.