Customs law comprises the norms and rules that govern the mode of importing goods from abroad into a given customs territory and of exporting goods from a given customs territory.
Customs regulations include international, EU and Polish rules and regulations.
International law
- Acts of the World Trade Organization (WTO)
- World Customs Organization (WCO) Agreement
The most important sources of international customs law are transit agreements. The rules, regulations and principles contained therein are one of the most significant achievements in the removal of interstate trade barriers. After World War II, international bodies sought through negotiations to facilitate the process of goods transport, particularly in Europe. As a result, several documents were adopted, including: the T1 Transit Document, the TIR Carnet and other important procedures (ATA Convention, CITES Convention, Convention on the Use of the Single Administrative Document SAD, Convention on a Common Transit Procedure, etc.).
European Union law
- The Union Customs Code (UCC)
- Delegated Regulation to UCC
- UCC Implementing Regulation
EU customs law is divided into primary and secondary regulations. Primary regulations are enacted by Member States as a component of international rules. Secondary regulations are enacted by EU bodies.
In the event of conflicting legal norms between the two, primary law always takes precedence. Secondary legislation and customs regulations serve the objectives set out in the EU Treaties. Some pieces of legislation are binding, while others are not. Some apply to all EU countries, while others apply only to designated ones.
These include:
- Regulations
- Directives
- Decisions
- Recommendations
- Opinions
National law
- Customs Law
- Act on the National Revenue Administration
- Tax Code
The rules of customs law in Poland regulate the proceedings between the party and a customs authority, define the obligations of the party appearing before a customs authority, and confer powers on customs authorities to act.