Tax and Customs Service (Poland)

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 operating with own tactical units, within the National Revenue Administration (Krajowa Administracja Skarbowa; KAS) subordinate to the Polish Ministry of Finance. In its current form, it was established in 2017 by merging the 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 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.