Służba Celno-Skarbowa (SCS): Poland's Customs and Fiscal Service
The Służba Celno-Skarbowa is the uniformed and armed customs and fiscal service of Poland and the operational arm of the Krajowa Administracja Skarbowa. Its officers clear imported goods at the border, control excise and gambling, investigate fiscal offences, and take the release decision when a garment consignment from the Philippines enters the European Union.
1 March 2017
Service founded under the KAS reform
Uniformed
Armed service of public safety and order
16
Customs and fiscal offices with 45 delegations
About 11,000
Officers serving across Poland
What the Służba Celno-Skarbowa Is
The Służba Celno-Skarbowa is a uniformed and armed service of tax law, customs law and gambling law, and it forms the operational part of the Krajowa Administracja Skarbowa (KAS). It is a public safety and order body, it can act as a prosecuting authority, and in the field of fiscal intelligence it holds operational and investigative powers.
A single service from three pillars
The service was created on 1 March 2017 under the Act of 16 November 2016 on the National Revenue Administration. That reform merged the tax administration, the Customs Service (Służba Celna) and fiscal control into one administration, and it established the Służba Celno-Skarbowa inside it. The former Customs Service ceased to operate on the same day, and its border duties passed to officers of the new service.
Officers serve mainly in the customs and fiscal offices and in the Ministry of Finance. They examine goods at the border, monitor the movement of selected goods inland, and pursue fiscal crime across the country.
Key facts
- Polish nameSłużba Celno-Skarbowa
- Short formSCS
- Created1 March 2017
- PredecessorSłużba Celna (Customs Service)
- Legal basisKAS Act of 16 November 2016
- HeadquartersMinistry of Finance, ul. Świętokrzyska 12, Warsaw
- StatusUniformed and armed service
- Part ofKrajowa Administracja Skarbowa
Who Commands the Service
The service answers to the Head of the National Revenue Administration, and the same person commands the entire administration. From there the structure runs down through the regional chambers to the customs and fiscal offices, their delegations and the customs branches at the frontier.
- Head of the National Revenue Administration Szef Krajowej Administracji Skarbowej, Szef KAS
Commands the Służba Celno-Skarbowa and directs the whole administration. The post is held by a secretary of state in the Ministry of Finance, appointed by the Prime Minister.
- Directors of the tax administration chambers 16Dyrektorzy izb administracji skarbowej
One chamber for each voivodeship. Each director supervises the local tax offices and the customs and fiscal office in the region, and hears appeals in customs matters.
- Heads of the customs and fiscal offices 16Naczelnicy urzędów celno-skarbowych
Run the customs and fiscal offices that conduct customs and fiscal control, assess duty and tax, and place goods under customs procedures. This is the office that clears an imported apparel consignment.
- Delegations 45Delegatury urzędu celno-skarbowego
Regional sub units spread across the country, bringing control and clearance closer to where goods and operators are.
- Customs branches 133Oddziały celne
The frontline posts at seaports, airports and land crossings where declarations are lodged, consignments are examined, and goods are released or held.
- Officers in the Ministry of Finance Central apparatus
Some officers serve in the central apparatus, shaping customs policy, analysis and international cooperation rather than a local office.
The umbrella administration and its systems are covered in full on our Krajowa Administracja Skarbowa (KAS) guide.
What the Officers Are Empowered to Do
The service carries a broad set of powers that run from the customs desk to the road and the investigation file. For an exporter, the ones that matter sit at the border and in the control that can follow a release.
Customs control and clearance
Check compliance with customs law and the rules on the import and export of goods, assign goods a customs destination, and assess and collect customs duty and other charges tied to trade.
Import VAT and fiscal control
Assess and collect the value added tax due on import, and carry out the customs and fiscal control that examines a declared entry against the underlying records.
Excise
Control, supervise and collect excise duty on alcohol, tobacco, energy products and other excisable goods, and run the special tax supervision that keeps those goods in sight.
Gambling control
Control games and betting, handle concessions, permits and the approval of regulations, register gaming devices, and act against illegal gambling, including through investigation and tactical operations.
Fiscal crime and prosecution
Detect and pursue fiscal offences and offences connected to the import and export of goods, and prosecute offenders within the limits set by law, including on the instruction of a prosecutor.
Fiscal intelligence
The service runs a fiscal intelligence arm with operational and investigative powers, gathering and analysing information on fiscal crime and the networks behind it.
Protected goods and rights
Act against offences involving cultural goods and intellectual property, and against the movement of restricted or prohibited goods such as hazardous waste, chemicals, narcotics, weapons, ammunition and controlled technologies.
Road and transport control
Carry out road traffic control and road transport control, including enforcement of the electronic toll system on the national road network.
Agriculture and trade statistics
Support the delivery of the Common Agricultural Policy and the collection of the statistics on trade in goods between European Union member states.
International cooperation
Work with the customs authorities of other states and with international organisations, aligning Polish practice with the European Union and the World Customs Organization.
The Rank Structure
Officers hold service grades in six corps, following a structure aligned with the other uniformed services in Poland. Appointment to the highest grades rests with the President of the Republic on the motion of the Minister of Finance.
Szeregowi
starszy aplikant
Podoficerowie
to starszy rachmistrz
Aspiranci
to starszy aspirant
Oficerowie młodsi
komisarz
nadkomisarz
Oficerowie starsi
młodszy inspektor
inspektor
Generałowie
generał
How an Apparel Consignment Moves Through the Service
An apparel container from the Philippines is handled by a customs and fiscal office in the name of a registered Polish importer and declared by a customs representative. The service works through five practical stages, and the release decision rests with it at the end.
Classification
The goods are assigned a ten digit EU Combined Nomenclature line. Knitted apparel generally begins in HS Chapter 61 and woven apparel in Chapter 62.
Registration
The Polish importer holds an EORI number, which in Poland is the country code PL plus the ten digit NIP plus five zeros.
Declaration
A licensed customs representative files the import declaration in the PUESC portal on the importer's behalf.
Assessment
Duty and import VAT are assessed on the customs value on a CIF basis, using the applicable tariff and any preferential claim.
Release or control
Officers may examine the consignment, then release it or hold it. A release does not close the file, because post clearance control can follow.
What is charged at the Polish border
- Philippine apparel that meets the rules of the EU preferential scheme for Philippine origin can enter duty free on a Statement on Origin from a REX registered exporter.
- Where no preference is claimed, the most favoured nation or third country rate for the tariff line applies.
- Import VAT is charged at the standard Polish rate of 23 percent on the customs value plus the duty. A VAT registered business importer can normally recover it as input tax.
- Excise does not apply to ordinary apparel.
What the office expects to see
- A commercial invoice whose description matches the fibre composition and construction.
- A packing list that reconciles with the transport document.
- A bill of lading for sea freight or an air waybill for air freight.
- A Statement on Origin where a preferential duty claim is made.
- The importer's EORI number and EU market labels ready before arrival.
Where the Service Works the Border
Officers of the service staff the customs branches at the Polish sea, air and land gateways. A garment consignment reaches Poland through the Baltic seaports, by air into the Warsaw and regional cargo airports, or overland and by rail from the neighbouring hubs.
Baltic seaports
- Gdańsk and Gdynia carry the main Baltic container traffic, with direct ocean services and onward intermodal rail.
- Szczecin and Świnoujście serve the western Baltic corridor and short sea feeder calls.
Air cargo airports
- Warsaw Chopin and Warsaw Modlin carry the largest share of air cargo, used for sample runs and seasonal restocks.
- Katowice, Poznań, Wrocław, Gdańsk and Kraków handle regional freighter and bellyhold traffic near the inland clusters.
Inland crossings
- Bonded road and rail corridors from Germany, Czechia, Slovakia and Lithuania bring containers in from the western and southern hubs.
- Direct rail links connect the Baltic and North Sea ports to Warsaw, Poznań and Katowice.
For the full corridor picture, including departure ports and transit options, see our Philippines to Poland trade guide, and for the regional map see the Voivodeships of Poland atlas.
Guides That Support a Shipment into Poland
These pages cover the wider framework around a Polish entry: the umbrella administration, the EU rules, the operator registrations and the origin documents.
Krajowa Administracja Skarbowa (KAS)
The National Revenue Administration that the service belongs to, its systems, duty and VAT position.
CorridorImport from Philippines to Poland
The full route from Philippine export gateways to Polish entry points, with documents and transit planning.
FrameworkEU Union Customs Code (UCC)
The EU regulation behind a Polish entry, covering declarations, valuation and origin across the union.
RegistrationEORI number guide
The operator registration number, including the Polish PL plus NIP format the importer must hold.
PreferenceRegistered Exporter (REX) system
How a Philippine exporter self certifies origin with a Statement on Origin for a duty free claim.
Trusted traderAuthorised Economic Operator (AEO)
The EU trusted trader status that can ease controls and speed up release at the border.
ClearanceCustoms services and freight clearance
How clearance is organised around a shipment, from documents to release and onward delivery.
EU levelDG TAXUD guide
The European Commission directorate that sets the customs and taxation framework Poland applies.
Sluzba Celno-Skarbowa FAQ
Practical answers on the service, its command, its powers and how it handles a Philippine garment shipment bound for Poland.
What is the Służba Celno-Skarbowa?
The Służba Celno-Skarbowa, shortened to SCS, is the uniformed and armed customs and fiscal service of Poland and the operational arm of the Krajowa Administracja Skarbowa (KAS). Its officers enforce customs, tax and gambling law, clear imported goods at the border, control excise, and investigate and pursue fiscal offences.
When was the service created and what did it replace?
It was created on 1 March 2017 under the Act of 16 November 2016 on the National Revenue Administration. The reform merged the tax administration, the Customs Service (Służba Celna) and fiscal control into a single administration and formed the Służba Celno-Skarbowa inside it. The former Customs Service ceased to operate on the same day.
Is the Służba Celno-Skarbowa the same as the Krajowa Administracja Skarbowa?
No. The Krajowa Administracja Skarbowa is the whole National Revenue Administration of Poland, covering the tax offices, the tax administration chambers and the customs and fiscal offices. The Służba Celno-Skarbowa is the uniformed service that sits inside that administration as its customs and fiscal enforcement arm.
Who commands the service?
The Head of the National Revenue Administration, the Szef Krajowej Administracji Skarbowej, commands the Służba Celno-Skarbowa and directs the whole administration. The post is held by a secretary of state in the Ministry of Finance. Below that, directors of the sixteen tax administration chambers supervise the regional customs and fiscal offices.
What powers do the officers have?
Officers carry out customs control and clearance, assess and collect customs duty and import VAT, control excise, control gambling, and investigate fiscal offences with operational and investigative powers. They also act against offences involving cultural goods, intellectual property and restricted goods, carry out road and transport control, and cooperate with customs authorities in other countries.
How does the service handle an imported apparel consignment?
The goods are classified under the EU Combined Nomenclature, the Polish importer registers an EORI number, and a licensed customs representative files the import declaration in the PUESC portal. The office assesses duty and import VAT on the customs value on a CIF basis, and officers may examine the consignment before releasing or holding it. A release does not close the file, because the service can carry out a post clearance control.
Does the service also control excise and gambling?
Yes. Alongside customs and tax control, the service controls and collects excise duty on alcohol, tobacco, energy products and other excisable goods, and it controls games and betting. That gambling work covers concessions, permits, the approval of regulations, the registration of gaming devices and action against illegal gambling. Ordinary apparel is not an excise good.
What is the difference between a customs and fiscal office and a tax office in Poland?
A customs and fiscal office, the urząd celno-skarbowy, handles customs and fiscal control, assesses duty and tax, and places goods under customs procedures. A tax office, the urząd skarbowy, handles the day to day tax affairs of taxpayers. Both sit under the director of the tax administration chamber for the region.
Contact Our Poland Customs Documentation Desk
Talk to our international trade team about Polish customs documentation, classification prompts, Statement on Origin paperwork, EORI readiness and apparel orders bound for Poland.
Sourcing the goods in the Philippines
Apparel for Poland is produced and consolidated in the Philippines, with export containers moving through the Davao International Container Terminal (DICT) and the Hijo Special Economic Zone (HSEZ) in Davao del Norte, then on to Gdańsk, Gdynia or Warsaw. We coordinate the order, the labels and the export documents from one desk.