Home / Dz.U. 2004 nr 68 poz. 622
Law of March 19, 2004, Customs Law
Ustawa z dnia 19 marca 2004 r. Prawo celne
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2004-03-19
Entry into force
2004-05-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
prawo celnecustoms codeinternational agreementscustoms debtdocumentscustoms officesCustoms controlgoodsfree customs areascustoms reliefs
Related acts
Acts Declared Repealed (8)
- Regulation of the Minister of Finance of 7 September 2001 on simplified declarations and customs declarations. · 2004-05-01
- Regulation of the Minister of Finance of April 1, 2004, amending the regulation on simplified declarations and customs declarations · 2004-05-01
- Regulation of the Minister of Finance of September 14, 1999 on the designation of customs routes and the determination of the rules for movement and transport of goods along these routes. · 2004-05-01
- Regulation of the Minister of Finance of February 2, 2004 amending the regulation on simplified declarations and customs declarations · 2004-05-01
- Regulation of the Minister of Finance of April 12, 2002 on exemption from customs duty for goods intended for charitable or humanitarian aid activities. · 2004-05-01
- Regulation of the Minister of Finance of April 19, 2002, amending the regulation on simplified declarations and customs declarations. · 2004-05-01
- Regulation of the Minister of Finance of December 20, 2002 amending the regulation on simplified declarations and customs declarations. · 2004-05-01
- Regulation of the Minister of Finance of December 12, 2001, amending the regulation on simplified declarations and customs declarations. · 2004-05-01
Implementing Regulations (275)
- Regulation of the Minister of Finance of March 25, 2025, amending the regulation on the method of lodging security in the form of a cash deposit
- Regulation of the Minister of Finance of March 18, 2025, on the change of the area of the free customs area within the territory of Fryderyk Chopin Airport in Warsaw
- Regulation of the Minister of Finance of 22 January 2024 amending the regulation on routes for the transport of goods entering the customs territory of the European Union and for the removal of goods from that territory, and on the manner of movement and transport of goods along these routes
- Regulation of the Minister of Finance of June 12, 2024, on changing the area of the free customs area in Gliwice
- Regulation of the Minister of Finance of November 27, 2024, amending the regulation on customs and tax offices and their subordinate customs branches where actions provided for by customs law are carried out depending on the type of goods or customs procedures that may cover goods
- Regulation of the Minister of Finance of February 27, 2023, amending the regulation on customs and tax offices and their subordinate customs divisions where actions provided for by customs law are performed, depending on the type of goods or customs procedures that may cover goods
- Regulation of the Minister of Finance of January 23, 2023 on changing the area of the free customs area in Mszczonów in the Mazowieckie Voivodeship
- Regulation of the Minister of Finance of 17 November 2023 on the designation of directors of the Customs and Fiscal Chambers in Gdańsk, Poznań, Szczecin, Warsaw and Wrocław to conduct certain customs matters
- Regulation of the Minister of Finance of June 28, 2023, on the designation of the Director of the Tax Administration Chamber in Warsaw to conduct certain customs matters.
- Regulation of the Minister of Finance of February 7, 2022, amending the regulation on customs and tax offices and their subordinate customs branches where activities provided for by customs law are carried out, depending on the type of goods or customs procedures that goods may be subject to
- Regulation of the Minister of Finance of December 30, 2022, amending the regulation on routes for the transport of goods entering and leaving the customs territory of the European Union and the manner of movement and transport of goods along these routes
- Regulation of the Minister of Finance of July 22, 2022, on the designation of the Director of the Tax Administration Chamber in Warsaw to conduct certain customs matters
- Regulation of the Minister of Finance of 15 June 2022 amending the regulation on customs and tax offices and their subordinate customs branches where activities provided for by customs law are carried out depending on the type of goods or customs procedures that can be applied to goods
- Regulation of the Minister of Finance, Funds and Regional Policy of March 15, 2021, amending the regulation on the form of the guarantor's undertaking constituting general security in customs operations, other than transit procedures, carried out in the territory of the Republic of Poland
- Regulation of the Minister of Education and Science of March 17, 2021 amending the regulation on the list of private institutions authorized to use exemption from import duties on scientific instruments and apparatus
- Regulation of the Minister of Finance, Funds and Regional Policy of March 19, 2021 amending the regulation on customs and tax offices and their subordinate customs divisions where activities provided for by customs law are carried out depending on the type of goods or customs procedures that can be applied to goods
- Regulation of the Minister of Health of December 22, 2020, amending the regulation on the list of hospitals and other healthcare units and medical research institutes authorized to use exemption from import duties
- Regulation of the Minister of Finance of December 17, 2021 amending the regulation on customs and tax offices and their subordinate customs branches where activities provided for by customs law are carried out, depending on the type of goods or customs procedures that goods may be subject to
- Regulation of the Minister of Finance of November 25, 2021, on INTRASTAT declarations
- Regulation of the Minister of Finance, Funds and Regional Policy of January 26, 2021, amending the regulation on customs and tax offices and their subordinate customs branches where actions provided for by customs law are carried out, depending on the type of goods or customs procedures that may cover goods
- Regulation of the Minister of Education and Science of August 16, 2021 amending the regulation on the list of private institutions entitled to benefit from exemption from import duties on animals specially prepared for laboratory use and biological or chemical substances
- Regulation of the Minister of Finance, Funds and Regional Policy of 29 June 2021 amending the regulation on customs declarations
- Regulation of the Minister of Finance, Funds and Regional Policy of 29 June 2021 amending the regulation on customs declarations in postal traffic
- Regulation of the Minister of Finance, Funds and Regional Policy of June 17, 2021, amending the regulation on customs and fiscal offices and their subordinate customs divisions where actions provided for by customs law are carried out depending on the type of goods or customs procedures that can be applied to goods
- Regulation of the Minister of Education and Science of 25 May 2021 amending the Regulation on the list of units and organizations authorized to use exemption from import duties for didactic, scientific and cultural materials
- Regulation of the Minister of Finance of May 27, 2020, amending the regulation on customs declarations
- Regulation of the Minister of Finance, Funds and Regional Policy of November 18, 2020, amending the regulation on customs and tax offices and their subordinate customs branches, where activities provided for by customs law are carried out depending on the type of goods or customs procedures that can be applied to goods
- Regulation of the Minister of Finance of December 23, 2019 amending the regulation on customs declarations
- Regulation of the Minister of Finance, Investments and Development of October 28, 2019, amending the regulation on customs and tax offices and their subordinate customs branches where actions provided for by customs law are carried out depending on the type of goods or customs procedures that can cover goods
- Regulation of the Minister of Finance of 17 September 2019 on changing the area of the free customs area within the premises of the Fryderyk Chopin Airport in Warsaw
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Amending Acts (34)
- Law of November 25, 2004, amending the Law on Public Finance and amending certain laws · 2005-01-01
- Law of 7 November 2008 amending the Law on Tax on Goods and Services and certain other laws · 2008-12-01
- Law of 7 November 2008 amending the Customs Law and the Fiscal Penal Code · 2009-01-01
- Law of August 27, 2009 on the Customs Service · 2009-10-31
- Law of 29 April 2010 amending the Customs Law and certain other laws · 2010-07-01
- Law of 25 March 2011 on reducing administrative barriers for citizens and entrepreneurs · 2011-07-01
- Law of 13 July 2012 on amending the Law on government administration departments and certain other laws · 2012-09-08
- Law of 31 August 2012 amending the Customs Law Act · 2012-10-25
- Judgment of the Constitutional Tribunal of November 15, 2011, case ref. P 29/10 · 2012-11-25
- Law of 23 November 2012 Postal Law · 2013-01-01
- Law of August 30, 2013, on amending the Tax Ordinance Act, the Fiscal Penal Code Act, and the Customs Law Act · 2013-10-15
- Law of May 9, 2014, on facilitating access to the performance of certain regulated professions · 2014-08-10
- Law of 7 November 2014 on facilitating business activities · 2015-01-01
- Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws · 2015-04-01
- Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws · 2016-01-01
- Law of September 11, 2015 on insurance and reinsurance activity · 2016-01-01
- Law of 22 December 2015 on the principles of recognition of professional qualifications acquired in the Member States of the European Union · 2016-01-18
- Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws · 2016-05-19
- Law of 22 June 2016 amending the Law - Customs Law and certain other laws · 2016-08-20
- Law of 5 September 2016 on trust services and electronic identification · 2016-10-07
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration · 2017-03-01
- Law of 25 May 2017 on the restitution of national cultural property · 2017-06-20
- Law of 5 July 2018 amending the Act on trust services and electronic identification and certain other laws · 2018-09-11
- Law of July 20, 2018 on amending the law on excise duty and the law - Customs Law · 2018-09-19
- Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science · 2018-10-01
- Law of October 4, 2018, on cosmetic products · 2019-01-01
- Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law · 2019-01-01
- Law of December 6, 2018, amending the Law on identity cards and certain other laws · 2019-03-04
- Law of 11 September 2019 amending the law on administrative enforcement proceedings and certain other laws · 2020-01-01
- Law of 30 March 2021 on amending the Law on customs law and on amending certain other laws · 2021-06-01
- … +4
Information on Consolidated Text (10)
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 15, 2020, on the announcement of the consolidated text of the Act - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 16, 2019, on the promulgation of the consolidated text of the law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 8, 2017 on the promulgation of the consolidated text of the law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of 27 May 2015 on the promulgation of the consolidated text of the Law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 5, 2013, on the promulgation of the consolidated text of the law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 31, 2016, on the promulgation of the consolidated text of the law – Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 11, 2024, on the announcement of the consolidated text of the Customs Law
- Announcement by the Marshal of the Sejm of the Republic of Poland of July 14, 2023, on the promulgation of the consolidated text of the law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 5, 2022, on the announcement of the consolidated text of the law - Customs Law
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 16, 2021, on the announcement of the consolidated text of the law - Customs Law
References (8)
- Law of July 30, 2003 on the disbursement of funds from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund
- Agreement between the States Parties to the North Atlantic Treaty regarding the status of their armed forces, done at London on 19 June 1951.
- Law of July 24, 1999 on the Customs Service.
- Law of August 29, 1997 - Tax Ordinance.
- Convention on Special Missions, opened for signature at New York on December 16, 1969.
- Vienna Convention on Consular Relations done at Vienna on April 24, 1963.
- Law of June 17, 1966, on enforcement proceedings in administration.
- Vienna Convention on Diplomatic Relations, done at Vienna on 18 April 1961.
Constitutional Tribunal Ruling (1)
Introductory Provisions (1)
Acts referring to this act
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of 20 May 2021 on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of 30 March 2021 on amending the Law on customs law and on amending certain other laws
- Amended Acts: Law of 11 September 2019 amending the law on administrative enforcement proceedings and certain other laws
- Amended Acts: Law of December 6, 2018, amending the Law on identity cards and certain other laws
- Amended Acts: Law of October 4, 2018, on cosmetic products
- Amended Acts: Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law
- Amended Acts: Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science
- Amended Acts: Law of July 20, 2018 on amending the law on excise duty and the law - Customs Law
- Amended Acts: Law of 5 July 2018 amending the Act on trust services and electronic identification and certain other laws
- Amended Acts: Law of 25 May 2017 on the restitution of national cultural property
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of 5 September 2016 on trust services and electronic identification
- Amended Acts: Law of 22 June 2016 amending the Law - Customs Law and certain other laws
- Amended Acts: Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws
- Amended Acts: Law of 22 December 2015 on the principles of recognition of professional qualifications acquired in the Member States of the European Union
- Amended Acts: Law of September 11, 2015 on insurance and reinsurance activity
- Amended Acts: Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws
- Amended Acts: Law of 7 November 2014 on facilitating business activities
- Amended Acts: Law of May 9, 2014, on facilitating access to the performance of certain regulated professions
- Amended Acts: Law of August 30, 2013, on amending the Tax Ordinance Act, the Fiscal Penal Code Act, and the Customs Law Act
- Amended Acts: Law of 23 November 2012 Postal Law
- Amended Acts: Judgment of the Constitutional Tribunal of November 15, 2011, case ref. P 29/10
- Amended Acts: Law of 31 August 2012 amending the Customs Law Act
- Amended Acts: Law of 13 July 2012 on amending the Law on government administration departments and certain other laws
- Amended Acts: Law of 25 March 2011 on reducing administrative barriers for citizens and entrepreneurs
- Amended Acts: Law of 29 April 2010 amending the Customs Law and certain other laws
- Amended Acts: Law of August 27, 2009 on the Customs Service
- Amended Acts: Law of 7 November 2008 amending the Customs Law and the Fiscal Penal Code
- Amended Acts: Law of 7 November 2008 amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of November 25, 2004, amending the Law on Public Finance and amending certain laws
- References: Law of 10 July 2015 amending the Law on the Organization of the Fish Market
- References: Regulation of the Minister of Finance of 11 September 2015 on the method of carrying out postal parcel inspections
- References: Regulation of the Minister of Finance of September 15, 2015, amending the regulation on the designation of the Customs Service authority competent to perform certain tasks of the Customs Service and the determination of its territorial scope of operation
- References: Regulation of the Council of Ministers of August 24, 2004 amending the regulation on the determination of cases in which remuneration in state budget units may be paid above the established remuneration level
- References: Law of November 16, 2016, on the National Revenue Administration
- References: Law of 7 November 2008 amending the Law on Tax Ordinance and certain other laws
- References: Law of 30 May 2014 amending the Law on Oil Stocks, Petroleum Products and Natural Gas, and the principles of action in situations of threat to the state's fuel security and disruptions in the oil market, and certain other laws
- References: Judgment of the Constitutional Tribunal of July 30, 2014, case file no. K 23/11
- References: Law of March 19, 2004, Provisions introducing the Customs Law
- References: Law of 10 October 2014 on amending the Act on the system of monitoring and controlling the quality of fuels and certain other acts.
- References: Regulation of the Minister of Finance of January 21, 2011, on the performance of controls for compliance with customs law and other regulations related to the import and export of goods
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of November 15, 2011, case ref. P 29/10
- Legal Basis: Regulation of the Minister of Finance and Economy of 25 June 2026 amending the regulation on customs declarations in postal traffic
- Legal Basis: Regulation of the Minister of Finance and Economy of June 22, 2026, amending the regulation on customs declarations
- Legal Basis: Regulation of the Minister of Finance and Economy of April 14, 2026, amending the regulation on the territorial jurisdiction of customs authorities
- Legal Basis: Regulation of the Minister of Finance and Economy of 20 January 2026 amending the Regulation on customs-fiscal offices and their subordinate customs branches where activities provided for by customs law are carried out depending on the type of goods or customs procedures that goods may be subject to