Bezpieczeństwo i ochrona rynku jako priorytetowy obszar działania europejskiej służby celnej
The security and protection of the market as a priority action area of the European customs service

Summary/Abstract: Numerous cases of malpractice in the field of taxes and customs have imposed the function of the guardian of security and market protection on the customs service. It is significant to act in the interests of entrepreneurs who operate legally and limit the grey area in the trade of illegal goods, and, as regards the society, to protect the market from an influx of products which are hazardous for health and life. It is also of great importance for the country’s budget to effectively collect all the due customs and tax charges. As the customs service possesses full competences in the field of control and supervision of all goods crossing the borders, it plays a key role in safeguarding the market. The aim of the paper is to present the nature of the protective function of the customs service and to identify and characterize the main tasks carried out by customs authorities in order to provide the security and protection of the market.

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