O cle w Polsce w latach 1918—1939

Customs duty constituted one of the public tributes regulating international trade after regaining independence by Poland in 1918. The independent character of the customs duty was emphasised not only by the character of the regulations in customs law, but also by the existence of a specialised branch of public administration devoted to its collection. Customs duty performed a fiscal function and constituted an instrument of protection against inundation of the Polish market by cheap commodities imported from abroad.