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Tax and Customs Service
Służba Celno-Skarbowa
Agency overview
Formed2017; 7 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

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.[1] 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.[2]

Ranks and rank insignia

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:
    • aplikant,
    • starszy aplikant;
  2. korpus podoficerów Służby Celno-Skarbowej:
    • młodszy rewident,
    • rewident,
    • starszy rewident,
    • młodszy rachmistrz,
    • rachmistrz,
    • starszy rachmistrz;
  3. korpus aspirantów Służby Celno-Skarbowej:
    • młodszy aspirant,
    • aspirant,
    • starszy aspirant;
  4. korpus oficerów młodszych Służby Celno-Skarbowej:
    • podkomisarz,
    • komisarz,
    • nadkomisarz;
  5. korpus oficerów starszych Służby Celno-Skarbowej:
    • podinspektor,
    • młodszy inspektor,
    • inspektor;
  6. korpus generałów Służby Celno-Skarbowej:
    • nadinspektor,
    • generał.

Central Board of Customs executives

Central Customs Office executives

Customs Service executives

National Revenue Administration executives


  1. ^ [1], Dz. U. z 2016 r. poz. 1948
  2. ^ [2], Dz. U. z 2016 r. poz. 1948