Tax and Customs Service
Służba Celno-Skarbowa
Agency overview
Formed2017; 6 years ago (2017)
Preceding agencies
  • Centralny Zarząd Ceł
  • Główny Urząd Ceł
  • Służba Celna
Jurisdictional structure
Operations jurisdictionPoland
Specialist jurisdictions
Operational structure
Elected officers responsible
Parent agencyNational Revenue Administration
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Tax and Customs Service (Polish: Służba Celno-Skarbowa) is the customs service of the Republic of Poland and is the uniformed and armed law enforcement agency component within the National Revenue Administration (Krajowa Administracja Skarbowa; KAS), operating its own tactical units, subordinate to the Polish Ministry of Finance. In its current form, it was established in 2017 by merging the pre-existing Polish Customs Service, created in 1999 from the reformed Central Customs Office (Główny Urząd Ceł) until 1953 known as Central Board of Customs (Centralny Zarząd Ceł), with the fiscal control (and intelligence) service, and incorporating it together with the tax administration into the newly established KAS umbrella structure. It is responsible for assessing and collecting customs duties and excise, exercising customs control, primarily at the Poland's borders, the entire tax intelligence, targeted fiscal inspections, supervision of legal and combatting illegal gambling, as well as exercising tasks related to tax, customs and illegal gambling investigations (directed by a public prosecutor) in criminal cases, including tactical operations.

Ranks and rank insignia

Opel Astra patrol unit of the Polish Customs
Opel Astra patrol unit of the Polish Customs

The Polish government decided in 2009 that the customs service rank structure would be adapted to the rank structure of the Police and Border Guard.

  1. korpus szeregowych Służby Celno-Skarbowej:
    • POL SC-S 2018 01 aplikant.svg
    • POL SC-S 2018 02 starszy aplikant.svg
      starszy aplikant;
  2. korpus podoficerów Służby Celno-Skarbowej:
    • POL SC-S 2018 03 młodszy rewident.svg
      młodszy rewident,
    • POL SC-S 2018 04 rewident.svg
    • POL SC-S 2018 05 starszy rewident.svg
      starszy rewident,
    • POL SC-S 2018 06 młodszy rachmistrz.svg
      młodszy rachmistrz,
    • POL SC-S 2018 07 rachmistrz.svg
    • POL SC-S 2018 08 starszy rachmistrz.svg
      starszy rachmistrz;
  3. korpus aspirantów Służby Celno-Skarbowej:
    • POL SC-S 2018 09 młodszy aspirant.svg
      młodszy aspirant,
    • POL SC-S 2018 10 aspirant.svg
    • POL SC-S 2018 11 starszy aspirant.svg
      starszy aspirant;
  4. korpus oficerów młodszych Służby Celno-Skarbowej:
    • POL SC-S 2018 12 podkomisarz.svg
    • POL SC-S 2018 13 komisarz.svg
    • POL SC-S 2018 14 nadkomisarz.svg
  5. korpus oficerów starszych Służby Celno-Skarbowej:
    • POL SC-S 2018 15 podinspektor.svg
    • POL SC-S 2018 16 młodszy inspektor.svg
      młodszy inspektor,
    • POL SC-S 2018 17 inspektor.svg
  6. korpus generałów Służby Celno-Skarbowej:
    • POL SC-S 2018 18 nadinspektor.svg
    • POL SC-S 2018 19 generał.svg

Central Board of Customs executives

Central Customs Office executives

Customs Service executives

National Revenue Administration executives