The Act Of 27 August 2009 Of The Customs Service

Original Language Title: USTAWA z dnia 27 sierpnia 2009 r. o Służbie Celnej

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ACT

of 27 August 2009

o Customs Service

Chapter 1

General provisions

Article 1. [ Regulatory scope] 1. The Act regulates the tasks and organization of the Customs Service-a uniform uniformed formation, created to ensure the protection and security of the customs territory of the European Union, including the lawfulness of the import of goods into that area and the export goods from that area, as well as to perform the obligations laid down in the separate provisions, in particular in the area of excise duty and the tax on gaming.

2. The name "Customs Service" and the figurative mark of the Customs Service shall be entitled to the formation referred to in paragraph 1. 1.

3. The Minister responsible for public finance shall determine, by means of a regulation, the design of the logo of the Customs Service, taking into account the colours of that mark resulting from the tradition of the Customs Service.

Article 2. [ Tasks of the Customs Service] 1. The tasks of the Customs Service shall be the implementation of the customs policy in the part concerning the import and export of goods and the performance of other tasks resulting from the separate provisions, and in particular:

1. carrying out the tasks relating to the placing of goods under the customs procedure and re-export;

2. Dimension and recruitment:

(a) customs duties and other charges related to the import and export of goods,

(b) goods and services tax on the import of goods,

(d) the game tax and the payments referred to in the Act of 19 November 2009. o Gambling games (Dz. U. of 2016 r. items 471),

(e) fuel charge,

(f) the extraction tax of certain copalines;

3) the performance of tasks resulting from the Community provisions governing statistics on trade in goods between the Member States of the European Union (INTRASTAT) and the trade in goods of the Member States of the European Union with the other states (EXTRASTAT);

4) recognizing, detecting, preventing and combating crimes and misconduct related in violation of the provisions concerning the introduction into the territory of the Republic of Poland and the removal from its territory of the goods subject to restrictions or prohibitions on the market for reasons of safety and public order or international security, in particular such as waste, chemical substances and their mixtures, nuclear and radioactive materials, drugs and substances Psychotropic substances, weapons, ammunition, explosives, material precursors explosive subject to restrictions, and goods and technologies of strategic importance;

5) recognizing, detecting, preventing and combating treasury crime and treasury offenses, and prosecuting their perpetrators, to the extent specified in the Act of 10 September 1999. -The Code of Treasury (Dz. U. of 2013 r. items 186, z Late. zm.), hereinafter referred to as the "Treasury Code";

6) recognizing, detecting, preventing and combating crime and offenses against:

(a) the health referred to in Article 55, 57, 61 and 66 of the Law of 29 July 2005. anti-drug addiction (Dz. U. of 2016 r. items 224 and 437),

(b) the cultural well-being referred to in Article 109 of the Act of 23 July 2003. about the protection of monuments and the care of the monuments (Dz. U. of 2014 items 1446, of 2015 items 397, 774 and 1505 and from 2016 items 1330) and in art. 53 of the Act of 14 July 1983. about the national archival resource and archives (Dz. U. of 2016 r. items 1506),

(c) the intellectual property rights referred to in Article 116-118 of the Act of 4 February 1994. about copyright law and related rights (Dz. U. of 2016 r. items 666 and 1333) and in art. 305 of the Act of 30 June 2000. -Industrial property law (Dz. U. of 2013 r. items 1410 and the year 2015 items 1266, 1505 and 1615),

(d) the increments referred to in Article 128 and art. 131 point 10 of the Act of 16 April 2004. o Nature conservation (Dz. U. of 2015 items 1651, 1688 and 1936 and of 2016. items 422),

(e) the environment referred to in Article 183 § 2, 4, 5 and 6, in the case of the acts referred to in art. 183 § 2, 4 and 5 of the Act of 6 June 1997. -Penal Code (Dz. U. of 2016 r. items 1137), hereinafter referred to as the "Criminal Code", and against the judiciary referred to in art. 244 of the Penal Code, in relation to the failure to comply with the prohibition of admission to gaming centres and participation in gambling,

(f) restrictions on the marketing of goods and technologies of strategic importance as defined in the Article. 33 (1) 1, 2 and 3 of the Act of 29 November 2000. of trade with foreign goods, technologies and services of strategic importance for the security of the state, and for the maintenance of international peace and security (Dz. U. of 2013 r. items 194 and of 2016 items 1228)

-and the prosecution of their perpetrators, if they have been disclosed by the Customs Service;

7. carrying out checks:

(a) referred to in Article 30 par. 2 and 3,

(b) the discharge of entities from the gaming duties and the payments referred to in point 2 (d) of excise duty, the extraction tax of certain copalines and the fuel charge;

8) perform the tasks resulting from the Act of 19 November 2009. of gambling, related in particular to the award of licences and authorisations, the approval of regulations and the registration of equipment;

9) carrying out the tasks resulting from Council Regulation (EC) No 2173/2005 of 20 December 2005 (OJ L 29, 17.12.2005, p. on the establishment of a system of authorisations for imports of timber into the European Community of FLEGT (Dz. Urz. EU L 347, 30.12.2005, p. 1);

9a) carrying out tasks resulting from the prohibition of placing on the market the placing on the market of solid fuels not complying with the requirements laid down in the Act of 25 August 2006. a system of monitoring and controlling the quality of fuels (Dz. U. of 2014 items 1728, of 2015 items 1361 and of 2016 items 266, 542 and 1165);

9b) carrying out the tasks referred to in art. 9 ust. 1 litas and the Commission Regulation (EU) No 737/2010 of 10 August 2010. laying down detailed rules for the implementation of Regulation (EC) No 1007/2009 of the European Parliament and of the Council on trade in seal products (Dz. Urz. EU L 216, 17.08.2010, p. 1);

10) co-operation in the implementation of the common agricultural policy;

11) cooperation with the National Crime Information Centre;

12. cooperation with the competent authorities of other countries and international organisations.

2. The tasks referred to in paragraph 2. 1 shall be carried out by carrying out, as appropriate, the audit activities carried out, conducting preparatory proceedings in accordance with the provisions of the Act of 6 June 1997. -Code of Criminal Procedure (Dz. U. of 2016 r. items 1749), hereinafter referred to as the "Code of Criminal Procedure", the Criminal Code of Criminal Procedure or the Act of 24 August 2001. -Code of Conduct on Offences (Dz. U. of 2016 r. items 1713), hereinafter referred to as the "Code of Conduct on Offences", or in the conduct of customs, tax or administrative proceedings.

3. Within the scope of the tasks referred to in paragraph. 1 point 6 of the Customs Service shall be entitled to the Police's procedural rights under the provisions of the Code of Criminal Procedure.

4. The checks referred to in paragraph 1. For the purposes of Article 1 (1), point 7 (a) shall be carried out under the conditions laid down in Chapter 3 and the checks referred to in 1 point 7 lit. b are executed on the basis of the principles laid down in Chapter VI of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.), hereinafter referred to as the "Tax Ordinance".

Article 3. [ Checks] 1. The checks referred to in Article 2. Point 7 shall be carried out on the basis of a risk analysis designed to identify and estimate the magnitude of that risk and to lay down the measures necessary to limit it.

2. The risk referred to in paragraph 2. 1, shall mean the likelihood of a breach of the law.

3. The checks referred to in Article 3 2. The results of the risk analysis may be carried out independently of the results of the risk analysis, in so far as they are of a random nature or the obligation to carry them out within a specified period of time is due to the law.

Article 4. [ Obligation to co-operate public administration bodies] 1. The bodies of public administration and other state and self-government organizational units shall be obliged to cooperate and free of charge to the authorities of the Customs Service of technical assistance in carrying out the tasks defined in the Act, subject to the paragraph. 2.

2. The competent authority of the Customs Service shall cover the incurred by the local government unit, documented costs related to the granting of the technical assistance referred to in the paragraph. 1, at the written request of the competent authority of that body, filed no later than 30 days after the receipt of such costs.

3. The Council of Ministers shall determine, by means of regulations, ways, conditions and scope:

1) the cooperation of the Customs Service bodies with the authorities and units referred to in the paragraph. 1,

2) technical assistance provided to the Customs Service bodies

-having regard to the need to ensure the efficient and effective exercise of the tasks of the Customs Service bodies and of the co-operating bodies

Article 5. [ The provision of documents, information and assistance] 1. A request by the Customs Service body at any time, having information relevant to the performance of the duties of the Customs Service, referred to in art. 2. 1, in particular the person who is subject to control, shall be obliged to provide, within fixed time limits, documents and information as well as to provide the necessary assistance.

(2) A written request for the provision of documents, information and assistance should, in particular, include the indication of the content of the request and the justification for the request.

Article 6. [ Electronic Documents] The obligation to provide the documents and information referred to in Article 5, also applies to electronic documents referred to in art. 3 point 2 of the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2014 items 1114 and 2016 items 352 and 1579).

Article 7. [ Permission to collect, use and process information] 1. The organs of the Customs Service, in connection with the conducted customs, tax, administrative proceedings, proceedings in cases of transgressions or crimes referred to in art. 2. 1 point 6, proceedings in cases of treasury offences or treasury offences referred to in art. 2. 1 point 5, the audit activities and for the purpose of carrying out the checks referred to in Article 1 2. Article 1 (1) of the Act of 29 August 1997 provides that information on personal data may be collected and used by those authorities and may be processed within the meaning of the provisions of the Law of 29 August 1997. on the protection of personal data (Dz. U. of 2016 r. items 922), also without the knowledge and consent of the data subject. Data referred to in art. 27 ust. 1 of the Act of 29 August 1997. protection of personal data, may be collected and processed by the Customs Service authorities only where this is necessary because of the extent or nature of the conduct of the proceedings or the activities carried out, subject to the paragraph. 2. The data controller is obliged to make the data available on the basis of the imitated authorization of the Customs Service body, shown along with a service card by a customs officer or a member of the civil service corps employed in the unit The Customs Service. The provision of such data shall be protected in accordance with the provisions on the protection of classified information.

2. The Customs Service bodies may also collect and use and process information, provided to these authorities on the basis of separate regulations.

3. The authority referred to in paragraph 1. 1, in particular concerning travellers ' data within the meaning of the Article. 1 point 40 of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 1, from late. zm.), persons carrying out the movement of goods referred to in art. 5 of the Act of 19 March 2004. -Customs law (Dz. U. of 2015 items 858, with late. zm.), and the data contained in the public registers referred to in art. 3 point 5 of the Act of 17 February 2005. o computerisation of the activities of entities carrying out public tasks, including data in the form of an electronic document. Data in the form of an electronic document shall be provided, in particular, on the computer data medium or by means of the information and communication systems referred to in Article 4. 2 point 3 of the Act of 18 July 2002. on the provision of services by electronic means (Dz. U. of 2016 r. items 1030 and 1579).

4. In connection with the implementation of the tasks of the Customs Service referred to in paragraph. 1 and 2, the public authorities within the meaning of the Act of 27 August 2009. on public finances (Dz. U. of 2013 r. items 885, as late. zm.) and the operators of the registers referred to in paragraph 1. 3, may, by administrative decision, agree to make available via telecommunications equipment the information collected in the registers of the Customs Service bodies, without the need to submit written submissions, if warranted the nature or extent of the tasks or activities carried out and where the Customs Service authorities have:

(1) equipment capable of recording in the system, who, when, for what purpose, and what data or information he has obtained, and

2) technical and organizational security preventing the use of data or information not in accordance with the purpose of obtaining them.

5. The authority referred to in paragraph 1. 4, does not apply to the Social Insurance Institution, the Agricultural Social Insurance Fund and the funds managed by them.

6. The organs of the Customs Service, to the extent necessary to carry out the tasks referred to in the paragraph. 1 and 2, are entitled to use the information collected in the ICT systems by the tax authorities, the treasury audit authorities and the Border Guard bodies, which authorities allow access to the information they collect for by means of electronic communication or interface software, as referred to in Article 3 point 11 of the Act of 17 February 2005. o computerisation of the activities of public entities.

7. Provision of the information referred to in paragraph. 1, as referred to in paragraph 1. 6, shall follow the request of the Customs Service Authority containing the data:

1) the system from which the information will be made available;

2) the scope of information made available in connection with the implementation of individual statutory tasks;

3) the persons entitled and the scope of the information that these persons may obtain;

4) a range of data specifying the purpose of access to information.

(8) The provision of information shall be made available by the authority providing it, by means of an administrative decision, that such information is necessary for the performance of the tasks referred to in paragraph 1. 1, and that the organs of the Customs Service meet the requirements set out in the paragraph. 4.

9. In the decision referred to in paragraph. 8, the authority providing the information shall specify the manner in which the information is made available, including at least the data referred to in paragraph 1. 7.

10. Where, as part of the checks carried out, the authority making available the information referred to in paragraph 1 (a) is not 1, as referred to in paragraph 1. 6, considers that access to information is carried out inaccordance with the conditions set out in the decision referred to in the paragraph. 8, may suspend their making available and request detailed explanations from the Customs Service body which requested them to be made available. If the authority providing the information deems the clarification to be insufficient, it may, by administrative decision, refuse to make it available.

11. The Customs Service bodies shall be obliged to inform the providing authority of any change concerning the conditions which formed the basis for the issuing of the decision referred to in the paragraph. 8.

12. Personal data shall be stored for the period during which they are necessary for carrying out the statutory tasks performed by the Customs Service bodies. The Customs Service body shall verify these data no less frequently than every 10 years from the date of obtaining the information, removing the unnecessary data.

(13) The Minister responsible for public finance shall determine, by means of a regulation, the model of the authorisation referred to in paragraph 1. 1, taking into account the need to ensure the safety of the data

Article 8. [ Observance of Customs Secrets] 1. Information concerning the entity referred to in art. 30 par. 1, which is the object or result of the risk analysis carried out by the Customs Service, referred to in Article 3 para. 1, and the information obtained in the manner specified in Article 5-7, which under the separate regulations are protected, constitute the customs secret, subject to the paragraph. 8, and may not be disseminated. The transmission of information constituting a customs secret shall be allowed in the event that the Customs Service body is obliged to do so or authorized in accordance with the applicable laws.

2. Customs officers are required to observe customs secrets, hereinafter referred to as "officers", and members of the civil service corps employed in the organisational units of the Customs Service, who, in connection with the performance of duties have been granted access to information constituting a customs secret.

3. The persons mentioned in the mouth. 2 shall be required to make a written promise to the following text:

" I pledge that I will abide by customs secrecy. I declare that I am aware of the criminal liability provisions for the disclosure of this secret. "

4. Other persons to whom the information covered by the customs confidentiality is made available shall also be obliged to observe customs secrecy, unless the provision of the law is permitted on their disclosure.

5. The provision of the paragraph. 4 shall not apply to persons who have provided information covered by the customs confidentiality.

6. To the extent of unregulated in the mouth. 1-5 the provisions of Article 1 294 § 3, 295, 296-297a and art. 299-299b and art. 301 The tax arrangements are applied accordingly.

7. The violation of customs secrecy shall be subject to criminal liability as a violation of treasury secrecy.

8. The provisions of customs secrecy shall not apply to the information to be protected under the provisions on the protection of classified information.

9. The data obtained as a result of carrying out the tasks referred to in art. 2. Article 1 (1) may be made available to customers other than those entitled under separate provisions, provided that the provision of such information does not constitute an infringement of the law or of the legitimate interests of the entities and persons concerned. The provision of data should be made subject to the principles deriving from the Article. 38 of the Act of 29 June 1995. o public statistics (Dz. U. of 2016 r. items 1068).

10. For the processing of the data referred to in paragraph. 9, to the extent necessary to make them available, fees may be levied at a rate not lower than the amount of the costs incurred in generating and processing them.

11. The Minister responsible for public finance shall determine, by means of a regulation, the mode of release of the data referred to in paragraph 1. 9, and the amount of the fees referred to in paragraph. 10, taking into account the effective performance of the Customs Service tasks and the need to ensure coverage of information processing costs.

Art. 8a. [ Information on entities importing wood and wood products] 1. The competent director of the customs chamber shall draw up and submit to the General Inspectorate of the Environment, by the 15th day of the month following the end of each quarter, information on the entities importing wood and wood products referred to in Regulation (EU) No 995/2010 of the European Parliament and of the Council of 20 October 2010. laying down the obligations of operators who place timber and timber products on the market (Dz. Urz. EU L 295, 12.11.2010, p. 23).

2. The information referred to in paragraph 1. 1, contains:

1. the name and address of the importer of timber and timber products, or the name and address of the importer;

2) the type of wood and products of wood (CN code of the product) and their quantity;

3) the country of origin of wood and wood products and the country from which wood and timber products are imported, if it is different from the country of origin of the wood and wood products;

4) the estimated value of wood and wood products.

Chapter 2

Organization of the Customs Service

Article 9. [ Customs Service Authorities] 1. The Organs of the Customs Service are:

1) the minister responsible for public finance;

2. Head of the Customs Service;

3. the directors of the customs chambers;

4) the chief of customs offices.

2. The bodies referred to in paragraph. 1, carry out tasks, in particular customs bodies and tax authorities, on the principles specified in separate regulations.

2a. The Minister responsible for public finance may, by regulation, designate the Customs Service body to carry out certain tasks of the Customs Service and determine the territorial scope of its action, taking into account the need for efficient execution the tasks of the Customs Service bodies and economic needs of entrepreneurs.

3. The Minister responsible for public finance shall determine, by way of regulation, the jurisdiction of the local Customs Service bodies referred to in the paragraph. 1 points 3 and 4, to the extent that this property does not follow the provisions governing the tasks of customs bodies and tax authorities, taking into account the type of tasks carried out by the Customs Service authorities and the economic needs of the entrepreneurs.

4. The Minister responsible for public finance shall determine, by means of a regulation:

1) the property of the local customs offices and the customs chambers for carrying out the tasks specified in the Code of Criminal Treasury,

2) a property of the local designated customs offices to conduct preparatory proceedings in cases of certain treasury offences and treasury offences, specified in art. 133 § 1 point 1 of the Code of Criminal Treasury

-with a view to ensuring the efficient execution of the Customs Service tasks.

Article 10. [ Head of the Customs Service] 1. The Minister responsible for public finance shall coordinate and cooperate in shaping the State's policy on the tasks of the Customs Service.

2. The Head of the Customs Service shall be subject to the Minister responsible for public finance matters.

3. The Head of the Customs Service shall direct the Customs Service and ensure the smooth and efficient execution of its tasks, in particular by:

1) supervise the supervision of the activities of the directors of customs chambers and the heads of customs offices;

2) implementation of the state budget in the scope established for the Customs Service;

3) shaping the staff and training policy of the Customs Service and carrying out the tasks of the Head of the Office against officers serving in the organizational cells competent in customs matters, excise duty, gambling, office to support the Minister responsible for public finance, hereinafter referred to as 'the organisational cells of the minister serving the minister';

4. cooperation with the competent authorities of other countries and with international organisations;

5) performing the function of a special unit within the meaning of art. 85 of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013. on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (Dz. Urz. EU L 347, 20.12.2013, p. 549), hereinafter referred to as "Regulation (EU) No 1306/2013";

6) (repealed)

7) perform other tasks specified in the Act and separate regulations.

3a. In order to ensure the smooth and efficient execution of tasks, in particular the supervision of the activities of the directors of customs chambers and the heads of customs offices and the shaping of the staff and training policy in the Customs Service, the Head of the Customs Service may issue ordinances.

4. The Head of the Customs Service is the superior of all customs officers.

5. The Head of the Customs Service shall perform the tasks by:

1) the chief of customs offices;

(2) the directors of the customs chambers;

3) the organizational cells in the office serving the minister.

Article 11. [ Action Strategy of the Customs Service] In order to carry out the tasks of the Customs Service, the Minister responsible for public finance shall determine, by way of order, the strategy of operation of the Customs Service and the way of its implementation, with a view to the efficiency of the tasks performed.

Article 12. [ Glass of the Customs Service] 1. The Minister responsible for public finance shall give the banner of the Customs Service and the banners of the Customs Service of the Customs Service.

2. The Minister responsible for public finance shall determine, by means of a regulation:

1) the model of the customs service's banner,

2) the basic elements of the design of the banner given to the organizational units of the Customs Service and the organizational units of the Customs Service, to whom this banner is broadcast,

(3) the mode of broadcasting of the flagship referred to in paragraph 1. 1

-having regard to the image of the white eagle established for the State emblem and the Customs Service tradition in mind.

Article 13. [ pastoral activities] The pastoral activity of the Customs Service is carried out on the basis of the agreements of the Minister responsible for public finance with representatives of the church or the confession. The communication on the signing of the agreement shall be published in the Official Journal of the Minister of Finance.

Article 14. [ Customs Service Day] The day of 21 September is the Day of the Customs Service.

Article 15. [ Honorary Badge] 1. In order to honour persons particularly well deserved for the Customs Service, a badge of honour "Merged for the Customs Service" shall be established.

2. The badge of "Merit of the Customs Service" is divided into degrees:

1) 1st degree-gold badge "Mercted for the Customs Service";

2) II degree-silver badge "Merit for the Customs Service";

3) III degree-brown badge "Curved for the Customs Service".

3. The cabinet gives the Minister responsible for public finance.

4. The person who has been given a badge of "Merging for the Customs Service" shall receive the ID card confirming her grant.

5. The badge of "Merit for the Customs Service" of the same degree can be given to the same person only once.

6. A distinctive badge of "Merry for the Customs Service" is not suitable for the mark in a degree lower than that of the possessed.

7. The Minister responsible for public finance shall determine, by means of a regulation:

1) the procedure of dealing with cases of giving the badge of "Merised to the Customs Service", the persons entitled to apply for giving this badge and the deadline for consideration of the application,

2) a specimen of the badge of "Merry for the Customs Service", the model of the application for giving the badge containing the information justifying its giving and a pattern of the identity card confirming the giving of the badge,

3) the method of handing and wearing the badges "Merging for the Customs Service",

4) how to record information about the persons awarded with the badge "Merged for the Customs Service"

-having regard to the smooth conduct of the proceedings, to harmonise the way in which applications are submitted and to ensure the award of the honors to those who are particularly well deserved.

Article 16. [ Creation of advisory and advisory bodies] 1. The Minister responsible for public finance may, by way of ordinance, create an opinion-advisory body on matters belonging to the tasks of the Customs Service.

2. The Minister responsible for public finance, creating the opinion and advisory bodies, shall determine their name, composition, scope of action, length of the term of office for which they have been appointed, and the procedures for the conduct of those bodies.

Article 17. [ Authority Of The Head Of The Customs Service] 1. In order to carry out the task referred to in art. 10 para. 3 point 5, Head of the Customs Service shall be entitled to:

1) requests from public administration bodies and state organizational units and legal persons with all necessary information;

2. outsourcing of specific tasks to public authorities and public bodies and legal entities entitled to control documents which are relevant for the performance of the tasks referred to in Title V, Chapter III Regulation (EU) No 1306/2013.

(2) A written request for information or the performance of certain activities shall, in particular, indicate the content of the request or order and the time limit for providing the information or the performance of a specific action. In the case of entities other than those carrying out checks in accordance with Title V of Chapter III of Regulation (EU) No 1306/2013, the occurrence shall also include an indication of the circumstances underlying that occurrence.

3. In the activities commissioned by the mouth. 1 point 2 may be attended by officers authorised by the Head of the Customs Service.

4. In the activities commissioned by the mouth. 1 point 2 and implemented on the basis of Article 1 30 par. 3 point 6 may participate persons entitled on the basis of ratified by the Republic of Poland international agreements and representatives of the bodies of the European Union.

(5) The public administration bodies and the State organisational units carrying out checks in accordance with Regulation (EU) No 1306/2013 shall be required to communicate to the Minister responsible for the public finances of the draft proposal. the application of risk analysis and of the draft control programmes referred to in Article Article 84 of Regulation (EU) No 1306/2013 and the reports on their implementation referred to in Article 84 of Regulation (EC) No 1306/2013 86 of Regulation (EU) No 1306/2013, at the latest 21 days before the dates laid down in that Regulation, with a view to verifying them and transferring them to the European Commission.

Article 18. [ Authorising Officers] The Head of the Customs Service shall be entitled to authorize officers serving in the organisational units of the Customs Service referred to in art. 22, to perform the tasks defined in Art. 2. 1 (1) and (4) to (6) and Article 1 30 par. 2 points 1 and 2 in the case of:

1) the realization on the territory of the Republic of Poland of international operations in which the Customs Service participates;

2) the threat of realization of tasks performed by the Customs Service.

Article 19. [ Tasks of the Director of the Customs Chamber] 1. The tasks of the director of the customs chamber shall be:

1) supervise the supervision of the activities of the customs offices of customs offices;

2) the settlement in II of the instance in the cases belonging in I of the instance to the primates of customs offices;

3) settlement in I of the instance in matters specified in the separate regulations;

4) the implementation of the staff and training policy in the customs chambers and customs offices;

(5) the exercise of the checks referred to in Article 30 par. 2 and paragraph 3 points 2 to 10;

6) recognizing, detecting, preventing and combating treasury offences and criminal prosecution of their perpetrators, to the extent established in the Tax Criminal Code, and the recognition, detection, prevention and control of criminal offences and misconduct within the scope laid down in Article 2. 1 points 4 and 6 and the prosecution of their perpetrators within the limits laid down in Article 1 2. 1 point 6;

7) cooperate with the field bodies of the Border Guard, in particular the coordination of activities concerning the efficient execution of tasks, referred to in art. 2. 1 point 1 and art. 30 par. 2 point 1;

8) interacting with the field treasury audit bodies;

9) co-operate with the authorities of self-government and other public authorities;

10) carrying out other tasks specified in the separate regulations;

11) carrying out the tasks resulting from the Community provisions governing statistics on trade in goods between the Member States of the European Union (INTRASTAT) and the trade in goods of the Member States of the European Union with the other states (EXTRASTAT);

12) making the collection of customs duties, taxes, fees and payments referred to in art. 2. 1 point 2;

13) the performance of the tasks referred to in art. 2, point 8 and Article 8 of Council Regulation (EC) No 2173/2005 of 20 December 2005. on the establishment of a system of authorisations for imports of timber into the European Community of FLEGT;

14) carrying out the tasks referred to in art. 9 ust. 1 litas and the Commission Regulation (EU) No 737/2010 of 10 August 2010. laying down detailed rules for the implementation of Regulation (EC) No 1007/2009 of the European Parliament and of the Council on trade in fok products;

15) performance of the tasks of the creditor specified in the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599, 868, 1228, 1244 and 1579);

16) conducting the enforcement proceedings of the monetary claims in accordance with the provisions on enforcement proceedings in the administration;

(17) the communication to a Member State of the European Union of the information referred to in Article 64 of the Act of 11 October 2013. of mutual assistance in the investigation of taxes, customs duties and other monetary charges (Dz. U. Entry 1289 and 2015 items 211), and the presence in a Member State of the European Union or a country not being a member of the European Union on the basis of this bill with the application for:

(a) providing information,

(b) notification,

(d) taking precautionary measures to safeguard monetary claims.

2. The directors of the customs chambers shall carry out the tasks with the assistance of the customs chambers of the customs chambers.

3. The Minister responsible for public finance shall, by means of the Regulation, determine the manner and conditions of cooperation between the directors of the customs chambers and the heads of customs offices with the authorities referred to in paragraph 1. 1 point 8, with a view to ensuring the correct and timely implementation of the tasks of those bodies and the economics of the proceedings.

Article 20. [ Tasks of the Head of the Customs Office] 1. The duties of the Chief of Customs Office shall be:

1) the placing of goods under a customs procedure and the acceptance of declarations for re-export, making the dimension and collection of customs duties and other charges related to the import and export of goods and carrying out other operations provided for by the provisions of customs legislation;

2) the dimension, collection and control of excise duty and fuel charge;

(3) the dimension, collection and control of the game tax and the aid referred to in Article 3 (3). 2. 1 point 2 (d), (3a) dimension, collection and control of the extraction of certain copalines;

4) making the dimension and collection of the tax on goods and services for the importation of goods;

5. the exercise of the control referred to in Article 30 par. 2 and paragraph 3 points 1, 1a and 2 and points 7 to 10;

7) co-operate with the authorities of self-government and other public authorities;

8) perform other tasks specified in the separate regulations.

2. The customs of customs offices shall carry out tasks with the assistance of the customs offices under their authority.

Art. 20a. [ Control of goods imported from third countries] 1. The customs office of the customs office competent for the seaport:

1) inform the authorized body on the basis of the provisions separate to carry out checks on goods imported from third countries about the import into the customs territory of the European Union of the goods, which is subject to the obligation of inspection carried out by that body;

2. it shall fix the time limit, including one hour, and the place of inspection of the goods imported from third countries, in agreement with the port operator and the disposal of the goods, taking into account the information on the planned checks provided by the authority referred to in point 1.

2. Except where it is necessary to carry out laboratory tests or quarantine items or, in the case of live animals, isolation, the duration at the port of the sea of inspection of goods imported from third countries, including the checks carried out by the Customs Service authorities shall not exceed 24 hours of the presentation of the goods for inspection, the submission of a complete request for checks to the competent authorities referred to in paragraph 1. 1 point 1, and the communication referred to in paragraph 1. Article 1 (1) (1) (1) (b) of the EC That period shall be extended to 48 hours in cases justified in particular for reasons of public security, the protection of life or animal or animal health or the protection of the environment.

3. The terms referred to in paragraph 1 2, they shall not run if the carrying out of checks on goods imported from third countries is not possible for reasons beyond the control of the authorities referred to in paragraph 1. 1.

4. The time limits referred to in paragraph 1 2, they do not run on Saturdays and public holidays.

5. The provisions of the paragraph. 2-4 shall not apply if the provisions of the European Union specify other time limits for the inspection of goods imported from third countries, including checks carried out by the Customs Service authorities.

Article 21. [ Organization of the customs chambers and customs offices] 1. The Minister responsible for public finance, by regulation, shall establish and abolitiate customs and customs offices and establish their premises, taking into account the tasks of the Customs Service, the necessity of their implementation and ensuring the continuity of the customs service. the carrying out of tasks in cases of abolition of customs chambers or customs offices.

2. The organization of customs chambers and customs offices shall determine the statute given by the Minister responsible for public finance by order of order.

3. The Minister responsible for public finance shall, by means of a regulation, in order to properly carry out statutory tasks, create training centres and customs laboratories and identify their organisation and scope of action.

Article 22. [ Organisational Units of the Customs Service] The organisational units of the Customs Service, hereinafter referred to as 'organisational units', shall be:

1) the organizational cells in the office serving the minister;

(2) the customs chamber;

(3) customs offices, together with the customs offices subject to customs offices.

Article 23. [ Etations and division of competences in organizational units] 1. In organizational units, they can:

1. to serve the officers;

2) be employed members of the civil service corps, to which the provisions of the Act of 21 November 2008 apply. o Civil service (Dz. U. of 2016 r. items 1345 and 1607);

3) be employed workers to whom the provisions of the Act of 16 September 1982 apply. about employees of government offices (Dz. U. of 2016 r. items 1511).

2. The tasks referred to in art. 2. 1 points 1, 4 to 7 and 10, shall only be carried out by officers, unless otherwise provided for in separate provisions.

3. Unrestricted tasks for officers may perform the persons referred to in paragraph. 1 points 2 and 3.

Article 24. [ Office] 1. The Office shall, within the meaning of this Chapter, and Chapters 7 to 12 and 14, be the customs chamber, together with the customs offices subject to it.

2. Tasks of the Director General of the Office provided for by the Act of 21 November 2008. The Director of the Customs Service shall be carried out by the Director of the Customs Chamber in relation to the members of the civil service personnel employed in the customs and customs offices.

3. The tasks of the Head of the Office for officers serving in the organizational cells in the office serving the Minister shall be carried out by the Head of the Customs Service. The Head of the Office for the organisational units referred to in art. 22 points 2 and 3, within the meaning of the Act, is the director of the customs chamber.

4. In matters relating to the fullness of service and employment in the organisational units referred to in art. 22 points 2 and 3 competent to take decisions shall be the head of the office, unless the law provides otherwise.

Article 25. [ Higher authorities] In the cases specified in chapters 7-11 of the Act, the authorities of a higher degree are:

1) in relation to the head of the customs office-the director of the customs chamber;

2) in relation to the Director of the Customs Chamber-Head of the Customs Service.

Article 26. [ Positions] 1. Posts:

1) Head of the Customs Service,

2) the Deputy Head of the Customs Service,

3) the director of the department at the office serving the minister responsible for public finance,

4) Deputy Director of the Department at the office serving the Minister responsible for public finance,

5. the director of the customs chamber,

6. Deputy Director of the Customs Chamber,

7) the head of the customs office,

8) Deputy Head of the Customs Office

-they are senior management positions in organizational units.

2. The posts which involve the official authority shall be managerial positions in the organisational units.

3. The officer may apply for the position of the Director of the Department and his deputy in the office serving the Minister responsible for public finance, filled accordingly in accordance with the provisions of the Civil Service Act.

Article 27. [ Appointment and reference to posts] 1. The Head of the Customs Service-the subsecretary of state in the office serving the minister responsible for public finance-appoints and dismiss the President of the Council of Ministers, at the request of the Minister responsible for public finance.

2. The Deputy Head of the Customs Service shall appoint and dismiss the Minister responsible for public finance at the request of the Head of the Customs Service, from the corps of the Generals of the Customs Service or the corps of officers of the Senior Customs Service.

3. For the position of the Head of the Customs Service may be established a person who meets the following criteria:

1) has Polish citizenship;

2) enjoy full public rights;

3) she was not convicted of a final judgment of the court for a deliberate or intentional offence of treasury;

4) has a higher master's degree;

5) has at least four years ' experience in the field of customs or tax matters;

6) have at least a four-year period of employment in the organs of public administration, including at least three years of managerial experience;

7) has a disrepute opinion;

8) give you the proper performance of the tasks.

4. A person who meets the following criteria may be appointed to the post of Deputy Head of the Customs Service:

1) has Polish citizenship;

2) enjoy full public rights;

3) she was not convicted of a final judgment of the court for a deliberate or intentional offence of treasury;

4) has a higher master's degree;

5) have at least a four-year period of service in the Customs Service, including at least three years of experience in the managerial position;

6) has a disrepute opinion;

7) give you the proper performance of the tasks.

5. The Director of the Customs Chamber appoints and dismiss the Minister responsible for public finance at the request of the Head of the Customs Service.

6. The Deputy Director of the Customs Chamber shall appoint and dismiss the Head of the Customs Service at the request of the director of the customs chamber.

7. The Head of the Customs Office shall appoint and dismiss the Head of the Customs Service at the request of the director of the customs chamber.

8. The Deputy Head of the Customs Office shall appoint and dismiss the director of the customs chamber upon the request of the Chief of the Customs Office.

9. To the posts referred to in art. 26 par. 1 point 5-8, a person may be appointed who meets the following criteria:

1) has Polish citizenship;

2) enjoy full public rights;

3) she was not convicted of a final judgment of the court for a deliberate or intentional offence of treasury;

4) has a higher master's degree;

5) has at least four years ' experience in the field of customs or tax matters;

6) has at least a four-year period of service in the Customs Service;

7) has a disrepute opinion;

8) has a professional knowledge corresponding to the scope of the tasks performed in the given post;

9) have the organizational abilities and predispositions to drive human teams;

10) give you the proper performance of the tasks.

10. On the positions referred to in art. 26 par. 1 point 5-8, the officers of the Customs Service officers ' corps referred to in art are appointed. 115 (1) 1 points 4 and 5, or of the Corps of the Customs Service, referred to in art. 115 (1) 1 point 6.

10a. A member of the Civil Service Corps, meeting the criteria referred to in paragraph, may be appointed as Deputy Director of the Customs and Financial Services, logistical and technical matters. 9 points 1 to 5 and 7 to 10. Article Recipe 28 shall apply mutatis mutandis.

11. To refer to the posts referred to in art. 26 par. 2 and the dismissal of these posts shall be the head of the office. The appointment of these posts comes from the body of the Customs Service aspirants, referred to in art. 115 (1) 1 point 3, officers of the Customs Service officers or corps of the Customs Service Generals or members of the Civil Service Corps.

Article 28. [ Appointment of candidates for posts] 1. Selection of candidates for the positions referred to in art. 26 par. 1 points 5 to 8, shall be carried out by means of recruitment, which shall consist of:

1) interview;

2) a knowledge test;

3) determination of the organizers ' ability and the predisposition to lead human teams.

2. As a result of recruitment, no more than three candidates emerges from among whom there may be a calling.

3. The Minister responsible for public finance shall determine, by means of a regulation, a detailed recruitment procedure, a way of examining the capacity and predisposition referred to in the paragraph. In order to be able to carry out the activities of the Member State concerned, the Member State concerned shall, in accordance with the procedure referred to in paragraph 1, point out the

Article 29. [ Exemption of position and temporary inability to serve] 1. In the event of dismissal of the position of the Director of the Customs Chamber, the Minister responsible for public finance, until the appointment of the Director of the Customs Chamber, entrusts the performance of duties, for a period not longer than 6 months, to one of his deputies.

2. In case of dismissal of the position of the chief of the customs office, the Head of the Customs Service, until the appointment of the chief of the customs office, shall entrust the duties, for a period of not more than 6 months, to one of his deputies.

3. In case of dismissal of the position of Deputy Director of the Customs Chamber, Head of the Customs Service, until the appointment of the Deputy Director of the Customs Chamber, entrusting the performance of duties, for a period of not more than 6 months, officer from the corps of Service officers Customs or a member of the civil service corps.

4. In the case of the dismissal of the position of the Deputy Chief of the Customs Office, the Director of the Customs Chamber, until the appointment of the Deputy Chief of the Customs Office, entrusting the duties, for a period of not more than 6 months, the officer from the officers ' corps The Customs Service or the member of the civil service corps.

5. In the event of a temporary inability to serve as director of the customs chamber, pending the cessation of the obstacles to the performance of the service in that position, the Minister responsible for public finance shall entrust the duties of the Director of the Customs Chamber to the duties of the Director of the Customs Chamber. one of his deputies.

6. In the event of a temporary inability to serve as the head of the customs office, until the time of cessation of the obstacle to the service of service in that position, the Head of the Customs Service shall entrust the duties of the chief office of the customs office to one of his alternates.

Article 29a. [ Move to a different business unit or to another office] 1. In particularly justified cases, in order to ensure the proper organization and proper functioning of the organizational unit:

1) the minister responsible for public finance, at the request of the Head of the Customs Service, may transfer the director of the customs chamber to the same position to another organizational unit;

2. The Head of the Customs Service may transfer the deputy director of the customs chamber or the chief of the customs office to the same position to another organizational unit;

3) The Head of the Customs Service may transfer the deputy head of the customs office to the same position to another office;

4. The director of the customs chamber may transfer the deputy head of the customs office to the same position to another organizational unit within the same office.

2. In the cases referred to in paragraph. 1, the provisions of art. 86 (1) 4, para. 5, second and third sentences, and paragraph 5. 6 shall apply mutatis mutandis.

3. In particularly justified cases, in order to ensure the proper organisation and proper functioning of the organisational unit of the Director of the Customs Chamber, or the Deputy Director of the Customs Chambers, may be transferred temporarily to the same position, for a period of up to 6 months in a calendar year, to another business unit. The transfer shall be carried out by the Minister responsible for public finance or by the Customs Service Head, respectively

4. In particularly justified cases in order to ensure the proper organization and proper functioning of the organisational unit of the customs office's chief or deputy head of the customs office may be transferred temporarily to the same position, on period up to 6 months in a calendar year, to another organizational unit. The Head of the Customs Service or the Director of the Customs Chamber shall be transferred accordingly.

5. During the period of the temporary transfer of the director of the customs chamber or the chief of the customs office, the duties of the director of the customs chamber or the chief of the customs office shall be entrusted to one of his deputies. The Minister shall be responsible for the public finances or the Head of the Customs Service, as appropriate.

6. During the period of the temporary transfer of the Deputy Director of the Customs Chamber or the Deputy Chief of the Customs Office, the duties of the Deputy Director of the Customs Chamber or the Deputy Chief of the Customs Office shall be entrusted to the officer from the Service Officer Corps Customs or a member of the civil service corps. The Head of the Customs Service or the Director of the Customs Chambers shall be entrusted accordingly.

7. The provisions of the paragraph. 5 and 6 shall not apply when, for the period of the temporary transfer of the Director of the Customs Chamber, the head of the customs office or of their alternates to their place shall be transferred to the director of the customs chamber, the head of the customs office or their alternates from another unit The

8. In the cases referred to in paragraph. 1, the transfer is tantamount to a cancellation of the position in the business unit before the transfer and appointment to the position in the business unit to which the officer was transferred.

9. In the cases referred to in paragraph. 3 and 4, the transfer is tantamount to the entrusting of duties to the position in the business unit to which the officer was transferred. Article Recipe 86 (1) 6 shall apply mutatis mutandis.

10. In the cases referred to in paragraph. 1, 3 and 4, the provisions of Article 4 shall apply mutatis mutandis. 91-93.

Chapter 3

Control performed by the Customs Service

Article 30. [ Inspection by Customs Service] 1. The audit performed by the Customs Service consists in verifying the correctness of the observance of the provisions of the law by the obliged individuals, legal persons and organizational units not having legal personality, hereinafter referred to as " entities under the control ', to the extent referred to in paragraph 1. 2 and 3.

2. Control shall be subject to compliance with:

1. customs legislation and other provisions related to the import and export of goods traded between the customs territory of the European Union and third countries, in particular the provisions concerning goods subject to restrictions or prohibitions;

2) tax law on the production, movement and consumption of excise goods, and in particular their manufacture, processing, processing, contamination, spilling, acceptance, storage, rendition, transport and destruction, and in respect of the use and marking of these products with excise signs;

3) regulating the equipment and conduct of the gambling games referred to in the Act of 19 November 2009. of gambling, and the conformity of these activities with the licence or licence granted and the approved rules;

4) tax law in the scope of extraction of the urobku of copper ore, the production of concentrate, the extraction of natural gas or crude oil, referred to in the Act of 2 March 2012. o tax on the extraction of certain copalin (Dz. U. of 2016 r. items 1581).

3. The following shall also be audited:

1) the correctness and timeliness of the payment of excise duty on certain products specified in the separate provisions and the games tax;

(1a) correctness and timeliness of the payments of the extraction of certain copalines;

2) the type of fuel in the tanks of vehicles or other means of transport;

3. the adaptation of production facilities to the recording and use of the recipes registered with the competent paying agency established in accordance with art. 3 of the Act of 30 July 2003. to mobilization of appropriations originating in the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (Dz. U. Entry 1611 and 2004 items 386 and 890);

4) the use of the recipes referred to in point 3, and the correctness of the declarations concerning raw materials used in the manufacture of goods exported with an export refund;

5. the operation of production and processing establishments as regards the correctness of the declaration of raw materials used in the manufacture of goods exported with an application for export refund;

6. the correctness of payment of export refunds granted in the case of exports of agricultural products to third countries carried out under the financing of the common agricultural policy in accordance with Regulation (EU) No 1306/2013 and in accordance with the rules laid down in the Title V, Chapter III of that Regulation;

7) export and import into the territory of the Republic of Poland of goods subject to restrictions or prohibitions;

8) road traffic in the mode and cases specified in the Act of 20 June 1997. -The right of traffic (Dz. U. 2012 r. items 1137, from late. zm.);

9) road transport under the rules laid down in the separate regulations;

9a) compliance with the provisions on animal health protection and the safety of products of animal origin, plant protection, plant protection products and the commercial quality of agri-food products, in so far as they are part of the Inspection Veterinary, State Inspection of Plant Protection and Seed Inspection and Inspection of Commercial Quality of Agriculture and Food Articles, as defined in the Regulation issued on the basis of the paragraph. 8;

9b) control of the fulfilment of the obligations referred to in Article 23r ust. 3 and 4 of the Act of 10 April 1997. -Energy law (Dz. U. 2012 r. items 1059, with late. zm.), w zakresie fuels liquid;

10) the performance of other obligations under the separate provisions, whose control of compliance is one of the tasks of the Customs Service bodies.

4. They shall not be subject to the checks referred to in paragraph 1. Article 2 (2), excise goods intended for special purposes laid down in the provisions adopted pursuant to the Act of 28 September 1991. about the treasury control (Dz. U. of 2016 r. items 720 and 1165), in the units subordinate to or supervised by the Minister of National Defence, the Police, the State Fire Service, the Border Guard, and the organisational units of the Internal Security Agency, the Intelligence Agency, the Government Security Bureau and the Central Anti-Corruption Bureau.

5. The activities referred to in paragraph 1. Article 2 (2) shall be checked by the time of payment of excise duty due to excise duty. The restrictions set out in the preceding sentence shall not apply to operations involving products which benefit from exemption or taxed products on account of the purpose of the excise duty rate below the maximum rate for that product. group of products and activities carried out by the operators of excise goods.

6. The check referred to in paragraph 1. 2 points 2 and 3, may be carried out as a constant check consisting in the execution by the inspecting officer in a continuous manner in the organizational cell established by the chief of the customs office on the premises of the subject to be checked.

6a. The checks referred to in paragraph 1. 3 point 9a, the Customs Service shall perform at the border crossing points and in the internal customs offices.

7. The Minister responsible for public finance in agreement with the Minister of National Defence and the Minister responsible for internal affairs will determine, by means of the regulation, the manner and conditions for the exercise of the control referred to in the paragraph. 2 point 1, in respect of warships and military aircraft and equipment and equipment of military units, as well as equipment and equipment of the organisational units of departments subordinate to or supervised by the Minister responsible for matters internal, with a view to simplifying the control measures taken against this type of goods and ensuring that controls are effective.

(8) The Minister responsible for public finance in agreement with the Minister for Agriculture and the Minister responsible for agricultural markets may determine, by means of a regulation:

1. the scope of the checks referred to in paragraph 1. 3 point 9a, which will be carried out by the Customs Service authorities, taking into account the technical capabilities of the Customs Service and the scope of expertise of the officers, and the need to perform a smooth and effective control while ensuring the fluidity of the traffic at the border crossing points for the security of the customs territory of the European Union;

2) the manner and conditions of the execution by the Customs Service bodies of the checks referred to in paragraph. 3 point 9a, taking into account the specificities of the control type concerned and the technical capabilities of the Customs Service.

Article 31. [ Competent local authority of the Customs Service] 1. The checks shall be carried out by the competent authority of the Customs Service. The Customs Service Authority competent at the date of the initiation of the check shall be appropriate for the event giving rise to the change of jurisdiction.

2. In the case of the inspection referred to in Article 48 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. establishing the Union Customs Code (Dz. Urz. EU L 269, 10.10.2013, p. 1, from late. zm.), hereinafter referred to as 'the Union Customs Code', and the controls referred to in Article 3. 30 par. The Customs Service authority responsible for carrying out the checks shall be the competent local authority on the grounds of the head office of the inspected entity, as appropriate.

Customs of the Customs Service competent in the field of official verification prior to the issue or amendment of an authorisation to carry out excise duties and for the approval and carrying out of verification records collected in the course of the official examination shall be the head of the customs office competent under the excise duty provisions for the authorisation.

3. The checks may be carried out by officers serving in the undertaking responsible for carrying out the checks, and the officers serving in other bodies authorized by the competent authority of the Customs Service.

Art. 31a. [ Processing in the information and communication systems of information obtained in the course of inspections of persons and vehicles crossing the State border] To the extent necessary for the implementation by the Customs Service of the exercise of the inspection referred to in art. 30 par. 2 point 1, the field bodies of the Border Guard, referred to in art. 5 par. 1 point 2 of the Act of 12 October 1990. o Border Guard (Dz. U. of 2016 r. items 1643), are entitled to process information in the information and communication systems of persons and vehicles crossing the state border, constituting the external border of the European Union within the meaning of Regulation (EC) No 562/2006 Of the European Parliament and of the Council of 15 March 2006. establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code) (Dz. Urz. EU L 105, 13.04.2006, p. 1, from late. zm.), and obliged to provide the Customs Service bodies with this information via the telecommunicating system of the Border Guard.

Article 32. [ Officers ' powers in the course of inspection] 1. The officers carrying out the checks shall be entitled to:

1) requests to make available records, books and all kinds of records and documents related to the subject of inspection, including electronic documents, and to draw up from them copies, copies, extracts, notes, printouts and documented download data in electronic form;

2) the request to close the documentation of the goods and the operations to be checked in order to allow a comparison of the actual state with the standard state;

3) legitimacy or otherwise establishing the identity of persons;

4) searches of persons and premises, including the use of technical devices and service dogs;

5) interrogating witnesses;

6. consultation of experts;

7. making a visual inspection;

8) the examination of the goods, raw materials, semi-finished products and articles, including the collection of samples of goods, raw materials, semi-finished products and finished products for examination;

9) carry out a revision of the goods, products and means of transport, including the use of technical devices and service dogs;

10) the request of a repetition, if possible, of any action which results in data on the raw materials, materials, materials, production in progress and semi-finished products and products obtained, issued or entered into the production process, finished products and the amount of production losses;

(11) the imposition of official closures on equipment, premises, vessels and means of transport;

12) participate in the subject of the control of the activities referred to in art. 30 par. 2 point 2;

13) carry out in justified cases, by way of experiment, experience or recreate the possibility of playing the machine or game on another device;

14) securing the evidence collected;

15) drawing up sketches, filming and photographing and making sound recordings;

16) the retention and control of means of transport and of vessels within the meaning of the Act of 18 September 2001. -Maritime Code (Dz. U. of 2016 r. items 66) and the Act of 21 December 2000. o inland navigation (Dz. U. of 2013 r. items 1458 and from 2015 items 1690 and 1960);

17) collect the necessary materials in the control area.

2. The officers shall be authorized to enter and move on the premises of the subject to be controlled without the need to obtain a permit and shall not be subject to a personal review provided for in the internal rules of that entity. Officers shall be subject to the safety and occupational health rules of that entity.

3. The officers shall be entitled to give the persons instructions of the specified conduct, within the limits necessary for the performance of the activities referred to in paragraph. 1 points 3, 4, 9 and 16, or in order to avoid a direct threat to the safety of persons or property.

4. If there is no possibility to use the roads, the officers shall be entitled to stay and move on the ground without obtaining the consent of their owners or users during the direct pursuit, also with the use of a service dog, at the time the damage caused shall be entitled to compensation under the rules of civil law.

Article 33. [ Obligations of the bodies to be checked] 1. The entities subject to control shall be obliged to provide the conditions and means for the smooth operation of the checks, including:

1. enable access to documents and records within the scope of the inspection, in particular commercial, accounting and financial documents, even if they are of a confidential nature, including electronic documents;

2. provide the necessary technical assistance where the documents or records which are the subject of the inspection have been drawn up using electronic data-processing techniques;

3) present at the request of the official the official translation into the Polish language of documents relevant to the control, drawn up in a foreign language;

4. enable copies of the documents to be drawn up;

5. to make the goods, equipment and means of transport available, and to ensure access to the premises and other places of control;

6) issue for the receipt of the goods or documents, if the officer deems it necessary to carry out their further analysis or finer checks;

7) enable the examination of the goods, raw materials, semi-finished products and finished products, including by taking samples of them;

8) carry out at the request of the officer a probe to the extent necessary for the purposes of the inspection;

9. to make available, to the extent necessary, the means of communication, and other technical devices, where they are necessary for the implementation of the checks;

10) allow the drawing up of sketches, filming and photographing and making sound recordings;

11. provide the conditions for carrying out the inspection activities, including, as far as possible, a separate room suitable for the type of activities carried out and the number of officers performing and the place where the documents are stored, meeting the requirements of occupational health and safety regulations.

2. The subject of inspection shall be obliged to provide any explanations on matters within the scope of the inspection.

3. The persons authorised to represent or conduct the affairs of the subject of control, the employees and persons interacting with that entity shall be obliged to provide explanations concerning the subject of the control, arising from the scope of the executed tasks or tasks.

4. The person holding the goods subject to control shall be obliged at the expense of the person to carry out the tasks enabling the checks to be carried out, in particular for the discharge, presentation and loading of the goods after the completion of the inspection activities.

5. The subject of inspection shall be obliged to accede to the inventory referred to in paragraph 1. 1 point 8, within 3 days from the day of receipt of the request for a probe or immediately upon receipt of this request, if there is a suspicion of wrongdoing or criminal offence.

Article 34. [ Obligations related to the needs of controls] 1. For control purposes, operators shall:

1) performing the activities referred to in art. 30 par. For the purposes of this Article 2 (2), the conditions and means to be carried out to be carried out shall be ensured, including:

(a) send, in accordance with Article 64, the competent head of the customs office of application and documentation relating to the activities in this respect,

(b) prepare and mark the facilities, premises and vessels for the activity,

(c) keep in separate vessels and places the products to be checked, except where the provisions on excise duty provide for the possibility of storage in a single tank of energy products: placed under the suspensions procedure the collection of excise duty free of excise duty on account of their use, taxed at a zero rate of excise duty on account of their intended use and with the excise duty paid,

(d) adapt the equipment, premises and vessels referred to in point (b) for the application of official closures and, furthermore, to provide the necessary quantity of materials to be imposed,

(e) provide reagents and technical equipment and, where provided for by separate provisions, legalized measuring instruments necessary for the control of the quantity and quality of raw materials, semi-finished products and finished products,

(f) inform the competent authority of the customs office of the time limits for the checks to be

(g) carry out checks to be carried out in the presence of the

(h) keep records and other documentation of excise goods and excise duties, in accordance with the provisions on excise duty, relating to the activities subject to scrutiny,

(i) carry out, at the request of the officer, the closure of the documentation kept in that regard in order to allow a comparison of the actual condition with the standard state,

(j) report immediately to the competent authority of the customs office of destruction or theft of the products controlled, and the destruction of signs of excise duty,

(k) report to the competent Governor of the customs office the intention of destroying the products subject to inspection unfit for consumption, further processing or consumption, for at least 3 days before the intended date of destruction,

(l) report immediately to the competent authority of the customs office of events related to the operation or condition of the facilities, premises and vessels referred to in point (c), indicating the danger of loss or destruction of excise goods controlled;

2) arranging and leading games or betting, on the basis of the law referred to in art. 2. Article 1 (2) (d), shall be subject to the conditions and means to carry out the checks to be carried out smoothen, including:

(a) send to the competent authority of the customs office, in accordance with Article 64, the notification and documentation relating to the activities in this respect,

(b) prepare and mark the facilities for the activity,

(c) adapt the devices for the application of official closures and, furthermore, provide the necessary materials for the imposition of official closures,

(d) carry out checks also in the presence of an officer,

(e) keep records related to the conduct of the activities subject to inspection,

(f) inform the competent authority of the customs office of the checks to be carried out,

(g) (repealed)

(h) report promptly to the competent authority of the customs office of any event related to the operation or condition of the games controlled by the control which may affect the equipment of the game,

(i) provide for the possibility of carrying out the activities referred to in Article 32 par. 1 point 13;

3) arranging mutual betting through the Internet on the basis of the law referred to in art. 2. 1 point 2 (d), shall be provided with access to the data stored in the archiving device:

(a) where they are stored, or

(b) by means of information and communication systems;

4) performing the activities referred to in art. 30 par. Article 2 (4), shall be required to provide the conditions and means for the smooth conduct of the checks, including:

(a) mark the facilities and facilities for the activity,

(b) store separately, in the place of extraction of copper ore and the place of production of the concentrate, the charcoal of copper ore and concentrate from various sources,

(d) make, at the request of the officer, the closure of the documentation kept in that regard, in order to allow a comparison of the actual state with the standard state of registration.

2. The entities subject to control shall be responsible for the state of the premises, facilities and vessels serving to carry out activities within the scope set out in the paragraph. 1 and in Art. 33 (1) 1, and for the state of the official seals affixed to them.

Article 35. [ Costs related to the performance of duties] Costs relating to the fulfilment of the obligations laid down in Article 33 (1) 1, with the exception of the obligations laid down in Article 4. 33 (1) 1 points 4 and 9, and in Article 1 34 shall be borne by the bodies to be checked.

Article 36. [ Authorisation of the Customs Service Authority to carry out checks] 1. On-premises inspection, in the place of business activity and residence of the subject of control shall be carried out after the service of the authorization of the Customs Service body to carry out the inspection and the presentation of the identity card work, subject to paragraph. 2-5.

2. Controls:

1) on public roads or internal roads, in offshore waters, territorial sea, adjacent zone or inland waterways and in places other than those referred to in paragraph 1. 1, in the case of the checks referred to in Article 30 par. 2 and Art. 30 par. 3 points 2 and 7,

2) carried out outside the fixed point of the location (the sale of the doorstep and the obbe in the marketplace-within the meaning of art. 15 para. 2 of the Act of 12 January 1991. about taxes and local charges (Dz. U. of 2016 r. items 716 and 1579),

3) in the entities in which the official verification referred to in art was carried out. 64,

4) in entities other than those referred to in point 3 subject to control, where operations are carried out on the basis of a notification made on the basis of the provisions issued on the basis of art. 50 and 51 and, where the obligation to carry them out within a given period is due to the provisions of law

-shall be carried out on the basis of the official legitimacy of the officer and of the imitated authorization to carry out the checks. Where the checks referred to in points 1 to 3 are carried out by an uniformed officer, the official identity card and the authorization shall be presented at the request of the subject of inspection.

3. Control activities at the customs office, the place designated or recognized by the customs body shall be carried out by a unidentified officer equipped with a personal identification mark.

4. In the case of suspicion, that the provisions laid down in the Article shall not be complied with. 30 par. 2 and the factual circumstances justify the immediate carrying out of the checks, it shall be carried out on the basis of a service card.

5. In the case of checks in the places referred to in the paragraph. 2 point 2 and the checks referred to in paragraph 2. 4. when the subject of control is an entrepreneur who has indicated an address for service in the country, the authorisation referred to in paragraph. 1, shall be served within 7 days from the date of the inspection. In the absence of an address or where the address indicated has proved to be a non-genuine authorisation submitted to the audit act, it shall be deemed to have been served.

6. The Minister responsible for public finance shall determine, by means of a regulation, the models of the authorisations to carry out the checks referred to in paragraph 1. 1 and 2, taking into account where the control activities are to be performed and their nature and the requirements for the content of the authorisations resulting from the separate provisions.

Article 36a. [ Written Consent of the entity arranging the mutual establishments] Data provided in the manner referred to in Article 34 par. 1 point 3 (b) of the Customs Service shall be obtained on the basis of the written consent of the party arranging the betting on the Internet.

Article 37. [ Service of the authorisation] 1. If the entity subject to control is a legal person or an organizational unit without legal personality, the authorisation shall be served and the business card shall be presented to the members of the Management Board, the partner or any other person authorized to representation or conduct of the affairs of the subject of scrutiny, subject to paragraph. 3.

2. The assistance of the persons referred to in paragraph 2 shall be authorised. 1, shall be tantamount to notice of initiation of the inspection.

3. In the case of the checks referred to in art. 36 ust. 2, the service card and authorisation shall be provided, where required, to the person concerned:

1) which disposes of goods, articles or equipment, or has documents relating to the goods, devices or devices subject to inspection;

2) which has the means of transport to which the goods or persons are moved;

3) performing or responsible for carrying out the tasks to be checked.

4. In the absence of the persons mentioned in the mouth. 3, the control activities are carried out in the presence of the referenced witness, unless this would prevent or significantly impede the exercise of the control activities.

5. From inspection activities carried out in the absence of persons authorised by the entity subject to control or persons mentioned in the mouth. 3 and 4 shall be drawn up in a protocol which shall be served without delay to the subject of scrutiny.

Article 38. [ Attendance in control activities] 1. Control activities in the places referred to in art. 36 ust. 1, shall be carried out in the presence of a natural person subject to the control or the person authorized by it, unless it resigns from the right to participate in the control activities. Where the subject of control is a legal person or an organisational unit without legal personality, the control activities shall be carried out in the presence of persons authorised by the entity subject to control.

2. The statement of resignation from the right to participate in the control activities shall be made in writing. In the event of a refusal to make a written declaration, the officer shall make an appropriate note in the minutes of the action.

3. In the case where during the inspection at the place of establishment of the business there is no person authorised to represent the subject of control, the provisions of Article 36 ust. 4 and art. 37 par. 4 and 5 shall apply mutatis mutandis.

Article 39. [ Control tasks range] 1. The officers may carry out the control activities within the scope specified in art. 30 par. 2 points 1 and paragraph 2 3 points 2 and 7 and for the movement and circulation of excise goods, specified in separate regulations, in any place located on the territory of the Republic of Poland or-if international agreements so constitute-apart from it. As regards the checks referred to in Article 30 par. 2 points 1 and paragraph 2 3 point 7 officers may, in particular, undertake control activities against the goods located on the territory of the country in order to determine whether the goods have been introduced into the customs territory of the European Union or the Republic of Poland in accordance with provisions of law.

2. In the case of checks in a range other than that referred to in paragraph. 1, control activities may be carried out at the premises of the inspected entity and in other places connected with its activity, including in the dwelling or in the places where the facilities may be located, the goods or documents relating to equipment, goods or operations to be checked.

3. In the cases referred to in paragraph. 1 control activities may be carried out in a dwelling, in the case of reasonable suspicion that the goods or documents relating to the goods in question are situated in the dwelling, and which indicate the nature or quantity of the goods to which they are intended for business purposes and which has been introduced into the customs territory of the European Union in breach of the provisions and where the control activities relate to goods under customs supervision. The provisions of the Code of Criminal Procedure of the Search shall apply mutatis mutandis.

4. Control activities may also be carried out where the subject of the control is carried out by the inspection activities without the conditions and forms of law specified.

Article 40. [ Audit logs] 1. The officer shall draw up the protocols, in particular, from the following:

1) audit of documents and records;

2) security of evidence;

3. the review;

4) interrogation of witnesses;

5) sampling of goods and products and their testing.

2. The officer is obliged to familial the person with the control tasks with the contents of the protocols.

3. The protocols referred to in paragraph 1. 1, sign the officers and the persons present at the control activities. If the person present at the control system refuses to sign the protocols, the officer shall be required to include the appropriate annotation in the protocol.

4. The protocols of the control activities performed in the places referred to in art. 36 ust. 2 and 3, shall be drawn up in the event of a finding of irregularities or at the request of the subject of control, unless those activities have been documented in the manner prescribed by the separate provisions.

(5) In the event of the carrying out of checks concerning the condition of stocks and the marketing of the excise goods and the use and marking of those products, the subject of control may raise objections to the minutes of those acts, o to the point of reference. 1.

6. Reservations, referred to in ust. 5, should be brought in writing to the Customs Service body, which carried out the control activities, within 14 days from the date of receipt of the protocol referred to in paragraph. 1.

7. The body of the Customs Service, which carried out the control activities, shall address the reservations referred to in the paragraph. 5, within 14 days from the date of their receipt.

Article 41. [ Exemptions from review] Subject to separate provisions, the review shall not be subject to:

1. on the basis of reciprocity:

a) goods intended for foreign diplomatic representations, consular offices and special missions in the Republic of Poland, as well as international organizations having their registered office or establishment in the Republic of Poland,

(b) goods intended for persons enjoying the privileges and immunities of diplomats,

(c) bear the official stamp of the diplomatic representative, the consular office, the foreign ministry of the foreign country or the official stamp of the special mission or the organisation or body which has established the mission, official consignments sent to foreign diplomatic representations, consular offices and special missions in the Republic of Poland and stamped with such stamp of the consignment by them;

2) bear the official stamp of the consignment sent between the Ministry of Foreign Affairs of the Republic of Poland and the Polish diplomatic representations, consular offices and special missions abroad.

Article 42. [ Closure of official] 1. Closing of the official referred to in art. 32 par. In particular, point 11 shall be imposed in particular where this is necessary for:

1) to ensure compliance with the conditions of the customs procedure to which the goods have been reported;

(2) the security of the facilities, premises and vessels used for carrying out the activities to be checked;

(3) security of documentation relating to equipment, products and goods or operations subject to control;

4) ensure the identity of the products in the procedure of suspension of excise duty.

2. Closing official may be removed or destroyed exclusively by the Customs Service body or with his consent, subject to the paragraph. 4, unless, following unforeseeable circumstances, their removal or destruction will prove necessary to ensure the protection of goods, equipment, means of transport or is necessary due to the risk of failure or safety of persons and property.

3. Any person who is in possession of the article, goods, equipment, means of transport or the person responsible for carrying out the duties to be controlled shall be obliged to notify the Customs Service body immediately about the finding of the infringement, the removal or destruction of official closures without the approval of the Customs Service Authority.

4. Closing official may be levied and removed by entities authorized by the Customs Service body.

5. The Minister responsible for public finance shall determine, by regulation, the detailed scope and mode of application and removal of official seals, the types or forms of these closures and the types of entities referred to in paragraph 1. 4, and the conditions which those entities must meet, taking into account the need to ensure the safety of the market, the identity of the goods, the device and the prevention of the removal of the closure without its destruction, as well as the need to identify the the official bodies to be imposed by authorised operators.

Article 43. [ Order of convoy of goods] 1. The competent authority of the Customs Service, by decision, may order within the territory of the Republic of Poland a convoy of goods, in case of:

1) it is impossible to impose official closures, and the preservation of the identity of the goods is necessary to comply with the conditions of the customs procedure, the procedure of suspension of excise duty or there is a reasonable suspicion that the goods may be removed from customs supervision as referred to in the Community customs rules;

2) there is a reasonable suspicion that the goods will not be delivered to the customs office or the place recognized or designated by the customs body;

3) there is a reasonable suspicion that the goods will not be delivered to the place indicated in the document accompanying the consignment;

4) the amount of public debt that may arise in connection with the transport of goods subject to control is higher than the amount of the security;

(5) goods the carriage of which is associated with an increased risk shall be transported.

2. The body of the Customs Service may oblige the person responsible for carrying out the operations provided for by the provisions of customs or tax law in the area of movements of certain excise goods, for the specified acts within the convoy to perform specialised entities operating in the field of protection of persons or property.

3. The costs of the convoy shall be borne by the person responsible for carrying out the duties provided for by the provisions of customs or tax law for the movement of certain excise goods

Article 44. [ Order of the guarding of goods] 1. The competent authority of the Customs Service, by decision, may order the guarding by the officers of the goods, in the case where:

1. goods brought into the customs territory of the European Union as a result of unforeseen circumstances or force majeure shall not be delivered to the customs office or place designated or recognised by the customs authority;

2. the goods brought into the customs territory of the European Union require transhipment;

3. the goods temporarily stored may not be transferred to the deposit or to the temporary storage facility;

4) there is a need for transhipment of goods moved under the procedure of suspension of excise duty.

2. In the case referred to in art. 43 par. 1 point 1, the Customs Service body may order the goods to be guarded instead of the convoy.

3. The costs of guarding the goods shall be borne by the person responsible for carrying out the duties provided for by the provisions of customs or tax law for the movement of certain excise goods.

Article 45. [ People Search] 1. If it is not otherwise possible to determine whether the person carries the goods for which the requirements laid down by the provisions of law have not been fulfilled, in particular the goods have not been presented or declared in accordance with the requirements arising from the provisions the customs law, the officer can search that person.

2. The search should not infringe upon the personal dignity of the person searched and should be carried out by a person of the same sex, in conditions excluding the presence of bystanders.

3. In case of reasonable suspicion that a person hides the goods in his or her body, you may direct this person to a specialist medical examination.

4. A protocol shall be drawn up from a search carried out by a person and, in the case of the tests referred to in paragraph 1, shall be drawn up. 3, at the request of the person who has undergone these tests, the Customs Service body shall issue a certificate of the date and place of their conduct.

Article 46. [ Detention of means of transport] 1. In order to perform the checks referred to in this chapter, the provisions of Chapter 1 of Section V of the Act of 20 June 1997 shall apply to the detention of vehicles and other means of transport. -The law on road traffic.

2. To the non-regulated extent in the provisions referred to in paragraph. 1, the retention of means of transport may be made only by uniformed officers present in the marked vehicle being either in motion or near the marked vehicle.

3. After halting the means of transport the officer may:

1) to control the documents and data concerning the means of transport and the person driving the means of transport, as well as other persons using the means of transport;

2) audit the documents concerning the transported goods;

3) check the official closures, if the documents show that they have been imposed;

4) carry out a review of the baggage carried by the direction of the means of transport and passengers;

5) carry out checks of the type of fuel by taking fuel samples from the tank of the vehicle or other means of transport;

6) make road transport checks on the rules specified in separate regulations;

7) carry out other activities referred to in art. 32.

4. Stopping the means of transport other than means of transport moving on a public or internal basis shall take place with the participation of other services or institutions, in particular:

1. Police;

2. Border Guard;

3. air services;

4) Guard Rail Security.

5. The Minister responsible for public finance shall determine, by regulation, the design and marking of the Customs Service vehicles, taking into account, in particular, the provision of unambiguous identification of vehicles.

6. The Minister responsible for public finance shall determine, by means of a regulation, the detailed manner and the procedure for carrying out the checks referred to in paragraph 1. 3 point 5, taking into account the necessity of using effective technical methods in this respect.

Article 47. [ Stopping vessels] 1. Stopping vessels moving after offshore internal waters, territorial sea or inland waters may be effected only by the serving, marked vessels of the Customs Service, hereinafter referred to as " units swimmer ".

1a. The detention of the vessel in the zone adjacent by the vessels may take place only in order to prevent the violation of customs regulations in the territory of the Republic of Poland.

2. The commander of the vessel sailing in the maritime internal waters, territorial sea, adjacent and inland waterways shall have the right:

1) call the ship to reduce the speed of the flow, stop to control and apply to the indicated flow rate;

2) stop the ship, enter on its deck, check the documents concerning the ship and the cargo, identify the crew of the ship and the passengers on it, examine the cargo and search the premises of the ship, as well as stop the person suspected of the commission of the offence;

3) force the ship to be wrapped up to the indicated port if the master does not follow the issued instructions.

3. The commander of the swimming unit shall have the right to take the actions referred to in the mouth. 2, in particular, when the vessel:

1) take on board or blow up persons against the applicable regulations or make loading or unloading of goods outside the places to that designated;

2) leave the port without control;

3. there is a concern that it is connected to the coast for purposes which are contrary to criminal law;

4) zakotych outside the place for this purpose.

4. In order to stop the ship, the commander of the vessel, from the distance allowing the signal to be received, shall transmit the visual and audible signal to the vessel to stop.

5. Flying units, to retain vessels, shall use the signals of an international signal code, igniting the blue light visible around the circle.

6. Where, despite the call for detention, referred to in paragraph. 4, the ship shall not stop, the commander of the vessel shall call upon the vessel to assist the Border Guard in order to assist in the detention of the vessel.

7. If reliable information has been obtained prior to the inspection, indicating the possibility of failure to stop the vessel or the possibility of shooting or the risk of the seizure of the vessel, the competent authority of the Customs Service may request the allocation of the unit assistance unit of the Border Guard unit.

8. The provisions of the paragraph. 1-7 shall not apply to vessels referred to in the provisions issued on the basis of art. 6 para. 3 of the Act of 21 March 1991. about the maritime areas of the Republic of Poland and maritime administration (Dz. U. of 2013 r. items 934 and 1014, of 2015 items 1642 and from 2016. items 266, 542 and 1250) and in the case of activities performed by the Customs Service bodies, in accordance with the provisions issued on the basis of art. 30 par. 7.

9. The vessels flying during the performance of the tasks shall raise as flag the state flag with the emblem of the Republic of Poland and, for identification, the flag of the Customs Service specified in separate regulations.

10. The Minister responsible for public finance shall determine, by means of a regulation, the way in which the vessels are to be marked, taking into account the provision of their rapid identification.

11. The Council of Ministers shall determine, by means of a regulation, the detailed conditions and mode of cooperation between the Customs Service and the Border Guard in terms of the tasks performed under the mouth. 6 and 7, taking into account the need to ensure the safety and health of officers, to comply with the provisions of law and to exercise control.

Article 48. [ Revision of shipments] 1. The inspection shall be subject to postal consignments within the meaning of Article 3 point 21 of the Act of 23 November 2012. -Postal law (Dz. U. of 2016 r. items 1113 and 1250). In this respect, the Customs Service competent authority may, in particular, control documents relating to postal items and check the number of postal items imported or exported with the number indicated on the list of donor postal items.

2. An examination of postal items and the collection of samples of goods in them shall be carried out in the presence of a post office employee within the meaning of art. 3 point 15 of the Act of 23 November 2012. -Postal law. The declarant, the consignor or the consignee of the postal consignment may also be present at these tasks.

3. The Minister responsible for public finances in agreement with the Minister responsible for communication shall determine, by means of a regulation, the manner in which the checks of the postal items referred to in paragraph 1 are carried out. 1, taking into account the need to ensure that postal operators are able to exercise control and exercise their activities effectively.

Article 49. [ Ensuring uniformity of control procedures] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1. the conditions for the exercise of the checks referred to in Article 30 par. 2 points 1 and paragraph 2 3 (3) to (7) with particular regard to the types of customs procedures and controlled goods,

(2) the types of documents relevant to the checks referred to in point 1, and the persons required to store them,

3) the conditions for the use of technical devices and service dogs during the inspection referred to in point 1, the manner of carrying out the search of the person, and the manner and conditions for carrying out a review of the luggage of travellers

-having regard, in particular, to ensuring the uniformity of control procedures, the place where the checks are carried out, the diversification of forms and means of carrying out checks according to the type of entity and the need to effectively detect irregularities in the the application of customs legislation.

2. The Minister responsible for public finance may lay down, by way of regulation, a detailed means of carrying out checks on baggage carried by sea or air, taking into account the type of baggage of the subject to be checked and the indication of the places appropriate to the control.

3. The Minister responsible for public finance shall determine, by way of order:

1) cases, manner and mode of conduct by the organs of the Customs Service records of goods;

2) models of registers, books, other record documents and model forms used in the course of the exercise of control;

3. specimens of the stamps, official seals, stamps and other marks used for the implementation of the checks;

4) the conditions and manner of training of professional dog guides and conditions for the acquisition, training, use, care, care and nutrition of these dogs.

Article 50. [ Scope and Method of Control of Excise Products] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed scope and method of inspection of certain excise goods referred to in art. 30 par. Article 2 (2) and (2) 3 point 1;

2. the mode of transmission and the scope of the information on the dates of the activities to be controlled, as referred to in Article 3. 34 par. 1 point 1 (f)

3) (repealed)

4) the mode of destruction of the excise goods covered by the control referred to in art. 34 par. 1 point 1 (k);

5. detailed ways and conditions for the reception, storage, rendition and transport of the excise goods under control.

2. By issuing the regulation referred to in paragraph 1. The Minister responsible for public finance shall, in particular, take account of:

(1) excise goods of particular importance for the State budget and products subject to excise duty marking;

2) the differentiation of the forms and ways of carrying out the checks and the scope of requirements which should be met by the entities subject to control-depending on the type of entity, the type of activity to be carried out and the group of products covered by these checks;

3) to ensure the effectiveness and efficiency of controls.

Article 51. [ The manner and mode of control of the device and the conduct of games and mutual betting] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed way and mode of control of the device and conduct of the gambling activities referred to in art. 30 par. 2 point 3;

2) the types of documents relevant to the checks referred to in point 1 and the types of documentation carried out referred to in Article 4. 34 par. 1 point 2 (e), its designs, and a detailed way of its preparation and conduct;

3) the mode of transmission and the scope of the notifications and information referred to in art. 34 par. 1 point 2 (a) a and f.

2. By issuing the regulation referred to in paragraph 1. The Minister responsible for public finance shall take account, in particular, of:

1) the differentiation of the forms and ways of carrying out the checks and the scope of requirements which should be met by the entities subject to control-depending on the type of entity and the type of activity carried out;

2) ensure the effectiveness and efficiency of the execution of controls.

Article 51a. [ Delegation] The Minister responsible for public finance, taking into account the need to ensure the effectiveness and efficiency of the checks carried out, shall determine by way of regulation:

1) the form and manner of carrying out the checks referred to in art. 30 par. Article 2 (4) and (4) 3 point 1a;

2. the types of documentation referred to in Article 4. 34 par. 1 point 4 (c), its designs and the way in which it is to be carried out.

Article 52. [ Apply Tax Ordinance] In the cases not covered by this Chapter, the provisions of Chapter IV of the Tax Ordinance shall apply mutatis mutandis, and for the exercise of the control referred to in Article 4. 30 par. Paragraph 2 (3) in the cases referred to in Article 2 (3). 36 ust. Paragraph 2 (3) shall also apply mutatis mutandis. 290 and 291 Tax Ordination.

Article 53. [ Application of the provisions of the Act and the provisions of the Tax Ordinance] For the implementation of the customs control referred to in Article 48 of the Union Customs Code, in the places referred to in art. 36 ust. 1, and the control referred to in art. 30 par. 3 points 4 to 6, the provisions of Article 4 shall apply. 31 par. 3, art. 32, art. 33, art. 34 par. 2, art. 35, art. 36 ust. 1, 4 and 5 and the provisions adopted on the basis of the Article 49, as well as the provisions of Chapter VI of the Tax Ordinance, excluding art. 290 § 2 point 6a.

Article 54. [ Application of the provisions of the Act and the provisions of the Tax Ordinance] For the control referred to in Article 30 par. Paragraph 2 (3) in the cases referred to in Article 2 (3). 36 ust. 1, the provisions of Article 1 shall apply. 31 par. 1 and 3, art. 32, art. 33, art. 34 par. 1 point 2 and paragraph. 2, art. 35, art. 36 ust. 1, 4 and 5, and provisions issued on the basis of art. 51 of the Act and the provisions of Section VI of the Tax Ordinance respectively.

Article 55. [ Application of the provisions of the Act on the freedom of economic activity] The provisions of Chapter 5 of the Act of 2 July 2004 shall apply to the control of economic activities of the trader. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.).

Chapter 4

Audit activities and official verification

Article 56. [ Auditing actions] 1. Audit activities shall be carried out:

1) in order to determine whether the entity applying for the licence application referred to in art. Article 38 of the Union Customs Code fulfils the criteria laid down in the Article. 39 of this Code;

2) where the customs rules make the issue of another licence subject to the fulfilment of the criterion laid down in the Article 39 of the Union Customs Code.

2. The audit activities may be carried out in order to determine whether an entity applying for the issue of an authorization under the customs rules, other than those indicated in the paragraph. 1, fulfils the criteria or conditions required for the granting of the licence applied for.

3. The audit activities may be carried out in the event of a re-evaluation referred to in art. 23 (1) 4 lithium and the Union Customs Code, and the suspension, amendment, revocation or cancellation of the licences referred to in paragraph 1. 1 and 2.

4. The Minister responsible for public finance may determine, by way of regulation, the licences referred to in paragraph 1. 2, having regard to:

1. the criteria or conditions necessary for the issuing of the authorization, including the need for them to be verified in the course of operations carried out at the premises or places of establishment of an economic activity by the operator, as specified in the customs legislation. an application for a licence;

2. the type of permit granted;

3) the need to ensure the efficiency of carrying out the audit activities.

Article 56a. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the model of the questionnaire referred to in Article 4. 26 par. 1 of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code, taking into account the scope of the criteria set out in Article 39 of the Union Customs Code.

Article 57. (repealed)

Article 58. [ Audit activities range] 1. The audit activities shall consist, in particular, of:

1) examination of the documentation and, if necessary, the verification of its authenticity;

2) making visual inspection and checking of premises and other facilities;

3) making an assessment of the solvency of the applicant;

4) an examination of the security of the information and communication systems, including software, in terms of the possibility of carrying out the control of the data contained in these systems.

2. Where it is established that the applicant does not fulfil the criterion or condition for issuing the permit, the competent authority of the Customs Service shall issue recommendations in which it indicates the need to take specific corrective actions, and shall designate the time limit for their implementation.

Article 58a. [ Place of inspection by the Customs Service Authority] The Customs Service Authority may carry out the audit activities also at the premises and places of execution by the entrepreneur of the business. The provisions of Article 4 32, art. 33 and art. 34 par. 1 point 1 and paragraph. 2 shall apply mutatis mutandis.

Article 59. [ Auditing Action Report] 1. The competent authority of the Customs Service shall draw up a report which shall include information on the fulfilment or failure by the applicant of the criterion or condition in the audit activities carried out.

2. The report shall be served on the person requesting the licence or licence.

Article 60. [ Obstruction or prevention of audit activities] Failure to provide the requested documents, data or information by the applicant or obstructing or obstructing the conduct of the audit activities shall be considered as a failure to comply with the criterion or condition to be determined in the course of the audit activities.

Article 61. (repealed)

Article 61a. [ Monitoring of authorisation holder] As part of the monitoring referred to in Article 23 (1) 5 of the Union Customs Code, in the cases referred to in Art. 56, the audit activities are carried out to examine and verify the fulfilment of the conditions and criteria by the holder of the decision.

Art 61b. (repealed)

Art 61c. (repealed)

Art. 61d. (repealed)

Art. 61e. (repealed)

Art 61f. (repealed)

Art 61g. (repealed)

Article 62. (repealed)

Article 63. [ Obligations of chambers of commerce, self-government bodies and other institutions of business associations] The Chamber of Commerce, the bodies of self-government and other institutions of the business association shall be obliged, in connection with the audit activities carried out, to transmit free of charge, on a written request and within the time limits specified in that request, Data that you have and information about the entities that you are associated with.

Article 63a. [ Provisions applicable to the audit tasks relating to licences] The provisions of Article 4 (2) of Regulation (EU) (d) of the European Union and of the Council of the European Union shall be amended as follows: 12, art. 143 and Chapter IV of Chapters 1, 2, 5, 6, 9 to 11 and 23 of the Tax Ordynate.

Article 64. [ Official check] 1. The Customs Service Authority:

(1) may carry out official examination:

(a) before the start of the activities referred to in Article 30 par. 2 points 2 to 4,

(b) in the case of verification of further compliance with the conditions and measures for the smooth conduct of the checks, and in particular the conditions and measures referred to in Article 3 (1). 33 (1) 1 points 2, 5, 7, 9 and 11, art. 34 par. 1 point 1 lit. b-e and h, point 2 (b), (c) and (e), (3) and (4) (4) (a) a and c;

2. shall carry out an official examination where the provisions on excise duty make the issue of a decision conditional on the result of official examination.

(2) The examination shall be carried out by the Authority, in order to determine whether the conditions and the means of carrying out the checks are ensured in the place of inspection, and in particular the conditions and measures referred to in the art. 33 (1) 1 points 2, 5, 7, 9 and 11, art. 34 par. 1 point 1 lit. b-e, point 2 (a) b and c, point 3 and point 4 (a), and in the case referred to in paragraph 4. For the purposes of determining whether a place of business meets the conditions laid down in the excise duty provisions, point 2, also in order to determine whether the place of business is in compliance with the

3. Prior to the commencing of the activities referred to in the provisions issued on the basis of the paragraph. Article 10 (1), the entity shall send the Customs Service competent authority the notification and the documents relevant to the carrying out of the checks.

4. In the case referred to in paragraph. 1 point 2, a complex application for the issue or amendment of a decision shall constitute a notification. The notification shall be accompanied by documents which are relevant for the performance of the checks.

5. In the case of a change of data included in the notification or in the documents specified in the provisions issued on the basis of the mouth. 10 point 2 the entity is obliged to notify the changes to the competent authority of the Customs Service of these changes.

(6) A protocol shall be drawn up from official examination. The protocol, notification and attached documents relevant for carrying out the checks shall constitute a verification file.

7. The verification records shall be approved:

1) by decision-in the case referred to in the paragraph. 1 point 1 (a)

2) by order, in the case referred to in paragraph 1. 1 point 2;

(3) the decision to which the complaint may be granted, in the case referred to in paragraph 1. 1 point 1 lit. b.

8. Where the conditions and measures referred to in the paragraph are not provided. 2, the Customs Service body shall set a time limit for meeting them, and after its expiry shall be carried out by a second official check.

9. Where it is established that the conditions and measures referred to in paragraph 1 are not ensured, the conditions and the measures referred to in paragraph 1 shall be revalidated. 2, the competent authority of the Customs Service shall issue:

1) a decision not to approve the verification act-in the case referred to in paragraph. 1 point 1 (a)

2) the order of refusal of approval of the verification files-in the case referred to in the paragraph. 1 point 2;

(3) an order for which a complaint may be granted, in the case referred to in paragraph 1. 1 point 1 lit. b.

10. The Minister responsible for public finance shall determine, by means of a regulation:

1) the activities referred to in art. 30 par. 2 points 2 to 4, before which the official examination shall be carried out,

(2) documents relevant to the carrying out of the checks referred to in paragraph 1. 3 and 4, the scope of the data and the information contained in those documents and the mode of transmission of the documents,

(3) the scope and mode of notification referred to in paragraph 1. 3,

4) the mode of notification of changes in the data referred to in paragraph. 5,

5. the detailed manner and scope of the official examination,

6) detailed way of drawing up the verification files and the place of their storage

-taking into account the increased risk associated with the activities carried out and ensuring the uniform conduct of the Customs Service bodies.

11. The Minister responsible for public finance may determine, by means of a regulation, the cases in which official checks are carried out within the framework of the licences as set out in the Union Customs Code and the mode of official conduct check. When issuing the Regulation, the Minister responsible for public finance takes account of the need to ensure a balance between the scope of the official review and the stability of the business, while at the same time safeguarding the State interests.

Article 65. [ Apply Tax Ordinance] In the area of unregulated in art. The provisions of Article 64 shall apply mutatis mutandis. 12, art. 18b and the provisions of Chapter IV of the Tax Ordinance, with the exception of art. 256, art. 262 and Art. 263.

Chapter 5

Use or use of means of direct coercion and firearms

Article 66. [ Direct coercive measures] 1. In the cases referred to in art. 11 of the Act of 24 May 2013. with direct coercive measures and firearms (Dz. U. Entry 628 and 1165, of 2014 items 24 and 1199 and 2016 items 904), officers may use the means of direct coercion referred to in art. 12 (1) 1 points 1, 2, 5, 7, 9, 11, 12 (a), (13), (17) and (18) of that Law, or the use of those measures.

2. The use or use of direct coercive measures shall be entitled to a complaint to the district attorney responsible for the place of the event.

3. In the cases referred to in art. 45 points 1, 2 and 3 (a) a and in art. 47 point 1, point 2 (a), point 3 and 5-7 of the Act of 24 May 2013. of direct coercive measures and firearms, officers carrying out activities relating to the implementation of the tasks referred to in Article 2. 1 points 4-6, serving in the separate organisational cells of the Customs Service, or officers authorized by the Head of the Customs Service to carry out these tasks may use firearms or use it.

4. The officers referred to in paragraph. 3, they may not use firearms in direct pursuit of the person against whom the use of these weapons was acceptable in order to be referred to in art. 45 pt. 1 lit. b i c ustawy z dnia 24 maja 2013 r. with direct coercive measures and firearms.

5. The use and use of means of direct coercion and firearms and the documentation of this use and use shall be carried out on the principles laid down in the Act of 24 May 2013. with direct coercive measures and firearms.

Article 67. [ Conditions for the granting of direct coercive measures] 1. (repealed)

2. The Minister responsible for public finance shall determine, by means of a regulation, the conditions for the granting of direct coercive measures referred to in Article 3. 66 (1) 1, taking into account the scope of tasks performed by officers or types of posts.

Article 68. (repealed)

Article 69. (repealed)

Article 70. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation:

1) the list of extracted organizational cells referred to in art. 66 (1) 3, taking into account the need for proper implementation of the tasks set out in Article 2. 1 points 4 to 6;

2. the criteria and mode of allocation of firearms and standards of armament and the manner in which it is stored, stored and provided for the proper technical condition, taking into account the need to ensure safety and prevent the use of firearms by an unauthorised person.

Article 71. [ Direct risk of the taking over of the floating unit] In the case of imminent danger of the acquisition of the vessel by the crew of another vessel, the provisions of Article 66 (1) 1 and 3 to 5 shall apply mutatis mutandis.

Chapter 6

Specific powers of the Customs Service

Article 72. [ Officer Privileges] 1. The operator, in order to carry out the tasks referred to in art. 2. 1 points 4 to 6, in addition to the powers referred to in the Article. 32, shall be entitled:

1) the detention and search of persons, the retention of items and the search of premises, luggage, cargo, means of transport and vessels in the mode and cases stipulated in the provisions of the Code of Criminal Procedure;

(2) the detention of persons as a result of the pursuit referred to in Article 20 of the Convention, drawn up on the basis of Article K. 3 of the Treaty on European Union, on mutual assistance and cooperation between customs administrations, drawn up in Brussels on 18 December 1997 (Dz. U. of 2008 items 31), in order to provide their officers without delay to the customs administrations of the competent Member State;

3) the retention of persons and objects, the data of which entered into the systems referred to in the Act of 24 August 2007. about the participation of the Republic of Poland in the Schengen Information System and the Visa Information System (Dz. U. of 2014 items 1203 and of 2015 items 1607), for the purpose of the action requested in the entry of operations, or for the immediate transfer of a person or object to the authorized body;

4) impose fines by means of a criminal mandate for misconduct and treasury offenses, on the principles set out in the Code of Conduct for Criminal Matters and the Code of Criminal Treasury;

5. to ask for the necessary assistance to economic units and social organisations, as well as the emergencies of emergency assistance to any person for emergency assistance, within the framework of the applicable laws.

2. The detainee or the person to whom the search has been made shall be entitled to the detainee or the person whose rights have been infringed, as provided for in the Code of Criminal Procedure.

3. The detention of a person may be applied only if other measures have proven to be pointless or ineffective. The person who is detained after the completion of the necessary procedural steps shall be immediately brought to the nearest Police or Border Guard Unit or released after the termination of the reasons for detention.

4. The activities referred to in paragraph 1. 1, should be carried out in a manner which is as little as possible to violate the personal and property rights of the person against whom they have been taken.

5. In the event of a legitimate need or at the request of the person detained, the person shall be immediately subjected to the medical examination or to give her first medical assistance.

(6) The Minister responsible for public finances in agreement with the Minister responsible for health shall determine, by means of a regulation, the procedures for carrying out the medical examinations referred to in paragraph 1. 5, and the cases justifying the need to give the first medical assistance or the need to give it to the necessary medical examination, the time and organisation of such studies, and the manner in which they are documented taking into account the protection of the health of the person concerned, the person's health.

7. The Council of Ministers shall determine, by way of regulation, the manner in which the acts referred to in paragraph 1 are to be performed. 1 (1) and (2) and (2) 3 and the mode and scope of cooperation of the Customs Service with the Police and Border Guard, taking into account the need to ensure adequate effectiveness of the actions undertaken by the officers of the task, and the need to protect the personal goods and property rights of the person, to which they have been taken.

Article 73. [ Complaint on how to carry out an action] For the purpose of carrying out the activities referred to in Article 72 par. 1 point 1-3, within 7 days from the date of their implementation, shall be entitled to a complaint to the prosecutor competent for the place where the action was carried out. The provisions of the Code of Criminal Procedure as regards appeal proceedings shall apply to the complaint.

Article 74. [ Disclosure] 1. Data concerning persons using postal services and data concerning the fact and circumstances of the provision or use of these services may be disclosed to the authorities of the Customs Service and by them processed exclusively for the purpose of carrying out the tasks in question in Article 2. 1 point 4-7.

2. Disclosure of the data referred to in paragraph. 1, shall take place at:

1) written request of the Head of the Customs Service or the director of the customs chamber;

2) the request of an officer with a written authorisation of the persons referred to in point 1.

3. Entrepreneurs providing postal services on the basis of the Act of 23 November 2012. -Postal law shall be required to make available the data referred to in paragraph 1. 1 officer indicated in the request of the Customs Service body.

Article 75. [ obligation to draw up and provide information] 1. At the written request of the competent authority of the Customs Service, issued in connection with the ongoing proceedings for a tax offence carried out against a natural person who is a party to a contract with a bank or a treasury offence committed within the scope of the activities of a legal person or an organisational unit without legal personality which is a person or entity is a party to the agreement with the bank, banks are required to draw up and transfer on their cost of information on:

1) held bank accounts in these savings accounts, the number and state of accounts and the turnover in these accounts;

2) held cash accounts or securities accounts, the number and state of accounts and the turnover in these accounts;

3) concluded loan agreements or loan agreements, as well as deposit agreements;

4) acquired through the banks of Treasury shares or Treasury bonds, as well as the turnover of these securities;

5) the turnover issued by the banks with certificates of deposit or other securities.

2. The provisions of the paragraph. 1 shall apply mutatis mutandis to other than the banks of the brokerage undertakings and the cooperative credit and savings banks.

3. The Society of Investment Funds, at the written request of the competent authority of the Customs Service, shall be obliged to draw up and communicate at its expense the information of the umbusted units of participation; the provision of the paragraph. 1, as far as the conditions for requesting the request are concerned, apply accordingly.

4. The request referred to in paragraph 1, include the identification of the account holder and the period covered by the information.

Article 75a. [ Records of persons who have been prohibited from admission to game centres and participation in gambling 1. The Minister responsible for public finance shall keep a record of the persons subject to the prohibition of the prohibition of admission to game centres and participation in gambling.

2. In the records, the following data concerning the person referred to in paragraph shall be included. 1:

1. first name and surname;

2) the PESEL number, if it is given, and in the absence of the PESEL number-the address of residence and the date and place of birth;

(3) the period for which the criminal measure has been adjudicated.

3. The data of persons shall be removed from the records on the expiry of the period for which the criminal measure has been adjudicated.

Article 75b. [ Observation and recording of events in public places] 1. The officers referred to in art. 66 (1) 3, they have the right to observe and record, using technical means, an image of events in public places and the sound of the accompanying events-only in the course of the steps taken to determine the perpetrators and obtain evidence crimes or treasury offences referred to in Article 2. 1 points 4 to 6.

2. Execution of the activities referred to in paragraph. 1, may order the director of the customs chamber for a fixed period of not more than 3 months.

3. If the information and materials obtained as a result of the activities referred to in paragraph 1, contain information relevant to proceedings in matters of fiscal crime or treasury misconduct, for criminal proceedings or justify a suspected breach of customs, tax or gambling laws, organ The Customs Service shall carry out appropriate preparatory, control, customs or tax proceedings or transfer the information obtained and materials to the competent authorities.

4. Information and materials which do not constitute information confirming the existence of the acts referred to in paragraph. 1. They shall immediately be subject to a protocol of destruction, to the police. The Director of the Customs Chamber shall manage the destruction.

5. The provision of information obtained as a result of the activities referred to in paragraph shall be prohibited. 1, persons and institutions other than the court and the prosecutor or the bodies entitled under separate laws to carry out the operations and reconnalials or to use this information in order other than the execution of the Customs Service tasks specified in the paragraph. 3.

6. The Minister responsible for public finance in consultation with the Minister of Justice shall determine, by means of a regulation, the manner of carrying out and documenting the activities referred to in paragraph 1. 1, as well as the transmission, processing and destruction of materials obtained in the application of these operations and the models of the documents used, taking into account the need to ensure the implicit nature of the activities undertaken and materials obtained.

Article 75c. [ Use of information in the form of electronic recording] 1. The Customs Service for the execution of statutory tasks may use the information, including personal data, including electronic recording, obtained by the authorized bodies, departments and state institutions as a result of the performance of the task operational-reconnalials and process them within the meaning of the Act of 29 August 1997. on the protection of personal data, without the knowledge and consent of the data subject.

2. The Customs Service shall cooperate with the authorities, services and state institutions authorised to carry out operational and exploratory activities, in particular by the participation of officers in the activities they carry out Operational and reconnaliative.

3. The President of the Council of Ministers shall determine, by means of a regulation, the scope, conditions and mode of transmission of the Customs Service of information obtained as a result of conducting by authorized bodies, services and institutions of operational and reconnational activities, taking into account the scope of the information necessary for carrying out the statutory tasks of the Customs Service, the purpose of providing information and the need for its documentation

Article 75d. [ Provision of telecommunications data] 1. In order to prevent or detect treasury crimes, referred to in Chapter 9 of the Tax Penal Code, the Customs Service may obtain data not constituting the content, respectively, telecommunication or transmission within the service provided by electronic means, as defined in:

1. 180c and Art. 180d of the Act of 16 July 2004. -Telecommunications law (Dz. U. of 2016 r. items 1489 and 1579), hereinafter referred to as "telecommunications data",

2. Article 18 (1) 1-5 of the Act of 18 July 2002. on the provision of services by electronic means (Dz. U. of 2016 r. items 1030 and 1579), hereinafter referred to as "Internet data"

-and may process them without the knowledge and consent of the person to whom they relate.

2. A telecommunications company or a service provider providing electronic services shall make the telecommunication or Internet data available free of charge:

1) to the officer designated in the written request of the Head of the Customs Service or the Director of the customs chamber or the person authorized by them;

2) at the oral request of an officer with a written authorization of the persons referred to in point 1;

3. by means of a telecommunications network to the officer holding a written authorisation of the persons referred to in point 1.

3. In the case referred to in paragraph. The provision of telecommunications or Internet data shall be made without the participation of employees of the telecommunication operator or of the service provider by electronic means or with the necessary participation, if the possibility is such that it is provided for in the agreement concluded between the Head of the Customs Service and the entity.

4. Provision of telecommunications or Internet data may be made through the telecommunications network, if:

1. the telecommunication networks used shall ensure:

(a) the possibility of establishing the person obtaining the data, their nature and the time in which they were obtained,

(b) technical and organisational security that prevents unauthorised access to data;

2) it is justified by the specificity or scope of tasks performed by the Customs Service's organizational units or the activities carried out by them.

5. Telecommunication or Internet data which is relevant for criminal proceedings or criminal proceedings of the Treasury, the Head of the Customs Service or the Director of the Customs Chamber shall transmit to the prosecutor competent due to the headquarters of the transferring body. The prosecutor shall decide on the extent and manner of use of the data transmitted.

6. Telecommunication or Internet data, which is irrelevant to criminal proceedings or criminal proceedings, shall be subject to an immediate, precarious, precarious and destructive destruction.

7. The Head of the Customs Service and the director of the customs chamber shall keep records of speeches about obtaining telecommunications and internet data containing information identifying the organizational unit of the Customs Service and the officer obtaining the data, their type, the purpose of the acquisition and the time at which they were obtained. The records shall be kept in electronic form, subject to the provisions for the protection of classified information.

Art. 75da. [ Control over obtaining by the Customs Service of telecommunications and Internet data] 1. The control over obtaining by the Customs Service of telecommunications and Internet data shall be exercised by the district court competent for the seat of the Customs Service body, to which such data are made available.

2. The body of the Customs Service referred to in paragraph. 1, it shall transmit, subject to the provisions on the protection of classified information, to the district court referred to in paragraph 1. 1, in semi-annual periods, a report covering:

1) the number of cases of acquisition in the reporting period of telecommunications or Internet data and the type of such data;

2) the legal qualifications of the acts in connection with the existence of which telecommunications or Internet data are requested.

3. Within the framework of the control referred to in paragraph. 1, the district court may become acquainted with the materials justifying the provision of the Customs Service of telecommunications or Internet data.

4. The court referred to in paragraph 1 1, informs the Head of the Customs Service of the outcome of the inspection within 30 days of its termination.

5. The audit referred to in paragraph 5. 1, shall not be subject to obtaining data on the basis of art. 75db par. 1.

Article 75db. [ Obtaining data for the prevention or detection of treasury crimes] 1. In order to prevent or detect treasury crimes, referred to in Chapter 9 of the Tax Penal Code, the Customs Service may obtain data:

1) from the list referred to in art. 179 (1) 9 of the Act of 16 July 2004. -Telecommunications law,

2) referred to in art. 161 of the Act of 16 July 2004. -Telecommunications law,

3) in the case of a user who is not a natural person of the termination number of the network and the seat or place of business, the company or the name and organizational form of that user,

4) in the case of a stationary public telecommunications network-also the name of the locality and the street at which the end of the network is located, made available to the user

-and may process them without the knowledge and consent of the person to whom they relate.

2. For the provision and processing of the data referred to in paragraph. 1, art. 75d ust. 2-7 shall apply.

Art. 75e. [ Account Lock] 1. In the event of a reasonable suspicion of committing a criminal offence referred to in art. 107 § 1 of the Code of Criminal Treasury, the Customs Service body may direct a written request to block an account held at the bank or in a cooperative savings bank for a period of 72 hours from the time of receipt of the request, simultaneously performing at the issue of a provision on property collateral.

2. The lock of the account shall fall if before the expiry of the period referred to in paragraph. 1, no provision for property collateral will be issued.

Article 75f. [ Searching for information through the National Contact Point] For the purpose of carrying out the tasks of traffic control referred to in Article 129 (1) 4a of the Act of 20 June 1997. -The right of traffic, the Customs Service can carry out searches of information through the National Contact Point, on the principles set out in Art. 80k-80r of this Act.

Chapter 7

Course of service

Article 76. [ Service of the Customs Service] In the Customs Service, you may be serving a person who:

1) is a Polish citizen;

2) enjoy full public rights;

3) she was not convicted of a final judgment of the court for a crime committed intentionally or intentionally a treasury offence;

4) has at least an average education;

5) has a disrepute opinion;

6) has a health status allowing to serve as a service in a specific position.

Article 77. [ Acceptance of a candidate for duty in the Customs Service] 1. Every citizen shall have the right to information about the vacant posts of duty in the Customs Service.

2. Adoption of a candidate to serve in the Customs Service follows the procedure of the qualification procedure, which consists of:

1. submission of an application for admission to service, a personal questionnaire, as well as documents stating the required education and professional qualifications and containing data on prior employment;

2) a knowledge test;

3) holding the interview;

4) establishing the physical and mental capacity to serve in the Customs Service;

5) carry out the examination procedure laid down in the provisions for the protection of classified information.

3. Information about the outcome of the qualification proceedings shall constitute public information within the scope covered by the requirements set forth in the notice of qualification.

4. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed scope of the information referred to in the paragraph. 1, the method of giving them to the message;

2) the criteria and the detailed procedure of the procedure of qualification for the Customs Service and the scope of the subject matter of the knowledge test;

(3) the specimen of the personal questionnaire referred to in paragraph 1. 2 point 1;

4) the way of establishing the physical and mental capacity to serve in the Customs Service.

5. By issuing the regulation referred to in paragraph 1. 4, the Minister responsible for public finance will take into account the universality of access to information, the scope of the tasks performed on the individual service posts and the requirements relating to these positions and the legitimacy of the forms to be used during the qualifying procedure.

Article 78. [ Officer's ratio] 1. The official relation of the officer shall be made by appointment, on the basis of the declaration of service.

2. The person appointed by the officer of the preparatory service shall receive the degree of service of the customs application.

3. The preparatory service shall be 2 years.

Article 79. [ Period of the preparatory service] During the period of the preparatory service, the officer shall be obliged:

1) take practical training;

2) confirm the examination of the completion of the basic vocational training course or to submit a professional examination;

3) confirm an examination of the foreign language or submit a document confirming the knowledge of a foreign language in a range enabling the performance of official duties.

Article 80. [ Periodic opinion] 1. During the period of the preparatory service, the officer shall be subject to periodic opinion of the service, not less than every 6 months. The opinion shall be delivered directly by the staff member in consultation with the guardian of the officer.

2. The officer shall be acquained with the interim opinion within 14 days from the date of its preparation. The officer may, within 14 days from the day of hearing the opinion, bring an appeal to the Head of the Office.

3. In the event that the opinion is issued by the Director of the Customs Chamber or the Head of the Customs Service, the officer may submit a request for reconsideration of the case within 14 days from the day of familiarization with the opinion.

4. The Head of the Customs Service in cases justified by the qualifications of the officer may:

1) release the officer from the obligation to serve the preparatory service;

2. shorten the period of the preparatory service;

3) release the officer from the individual duties specified in the art. 79.

5. The Head of the Customs Service, on the written request of the officer, in the cases indicated in this application or the justified needs of the service, may extend the period of the preparatory service.

6. The Minister responsible for public finance shall determine, by means of a regulation, the preparatory service programme, the mode of opinion, the mode of processing of appeals from the periodic opinions, the detailed conditions and mode of the examinations referred to in art. 79 points 2 and 3, and a list of documents confirming the knowledge of a foreign language to the extent that it is possible for official duties to be performed. The programme of the preparatory service should take into account the scope of the tasks carried out by the officers.

Article 81. [ Appointment for permanent service] After completion of the preparatory service, subject to art. 80 par. Article 4 (1), and after the fulfilment of the conditions laid down in Article 4 79, and after having obtained an interim opinion stating suitability for service, the officer shall be appointed to the service of the permanent service.

Article 82. [ Act of appointment] 1. The Head of the Customs Service or the Head of the Customs Service shall be appointed by the Head of the Customs Service or the Head of the Customs Service.

2. The act of appointment shall include:

1. first name and surname;

2. date of appointment;

3) type of service.

3. By making a appointment, the Head of the Customs Service or the authorized by him the head of office shall indicate the office in which the officer shall serve.

4. The appointed officer shall receive a service card.

5. The Head of the Office, in which the officer shall serve, within not more than 7 days from the day of appointment, shall appoint the officer to the degree of service and shall specify, in writing, the service position, the salary and the place of service. Article Recipe 115 (1) 2 and 4 shall apply mutatis mutandis.

6. The Minister responsible for public finance shall determine, by means of a regulation, the model of official identity card, taking into account the need to ensure that the data contained therein are legible.

Article 83. [ Written pledge] 1. Before taking up the service, the officer shall submit a written vow of the following content:

" Aware of the duties of a customs officer vow to faithfully serve the Republic of Poland, to comply with the principles of the Constitution of the Republic of Poland and the applicable law, to reliably perform the tasks entrusted to me and to guard the good name of the service, honor and dignity of the officer, as well as follow the rules of the ethics of the Customs Service officer. ".

2. To the content of the oath referred to in the mouth. 1, the officer can add the words: "So help me God."

Article 84. [ Conducting records of the officer's service conduct] 1. The Head of the Office conducts documentation of the conduct of the officer's service and collects it in the personal files.

2. The Minister responsible for public finance shall determine, by means of a regulation, the manner in which the documentation referred to in paragraph 1 is to be kept. 1, with a view to ensuring that the service course is properly documented.

Article 85. [ Development measures] The permanent service officer shall, in connection with the appointment of that service, be entitled to a fitting-out of one month's salary due on the day of that appointment.

Article 86. [ Entruiment of duty on duty in another post or in another entity] 1. If the need for this need of the Customs Service is required, the officer may be entrusted with the performance of duty duties in another position for up to 6 months, in accordance with his qualifications. In particularly justified cases, the entrustment of duties may be extended to 12 months.

2. If the need for this need of the Customs Service, the officer may be transferred to the same or an equivalent position to another organizational unit in the same or another locality.

3. The revels referred to in paragraph. 2, it may also be made on the written request of the officer, if the needs of the Customs Service do not constitute an obstacle.

4. The operator, in connection with the transfer to the service in another locality, shall have a one-time cash benefit for the arrangement of one month's salary, in the event that the change of residence is connected with that change. This provision shall not apply in the case referred to in paragraph 1. 3.

5. If the need for this need of the Customs Service of the officer may be transferred temporarily, for a period up to 6 months in a calendar year, to another organisational unit of the Customs Service in the same or another locality. Within a period of 2 years from the transfer to the service of a permanent service in another locality, the officer may be, once again, transferred to serve in the next locality. If access to the place of residence from this next village is significantly impeded-only with the written permission of the officer.

6. In the cases referred to in paragraph. 1, 2 and 5 of the officer shall be entitled to a salary according to his/her duties, but not less than that which he has received so far.

7. The revelations referred to in paragraph. 2, 3 and 5 shall be carried out by the Head of the Office and, where they are connected with the transfer to another office, the Head of the Customs Service shall be carried out by the Head of the Customs Service.

Article 87. [ Secondment to operate outside the Customs Service] 1. The officer may, with his written consent, delegate to the performance of work outside the Customs Service.

2. The Minister responsible for public finance shall determine, by means of a regulation:

1. the conditions and mode of secondment, the granting of a salary and other benefits to the officer at the time of secondment,

2. the procedure to be followed in the event of a change in the conditions of secondment, including the setting and payment of salaries and the right to leave,

3) the mode of cancellation of the officer from the secondment,

4) entities entitled to apply for the secondment of an officer

-having regard to the nature of the tasks to be carried out outside the Customs Service, for the purpose of which the officer may be seconded.

Article 88. [ Applying for work in the institutions of the European Union by a permanent service officer] 1. The functionary of the permanent service, after obtaining the written consent of the Head of the Office, can apply for a job in the institutions of the European Union, entities created by the European Union or international organizations.

2. The operator whose candidacy has been accepted by an institution of the European Union, an entity formed by the European Union or an international organization, the Head of the office shall delegate to work in that institution, entity or organization. The secondment of an officer shall be followed by written information on the acceptance of his candidacy by the institution of the European Union, a body set up by the European Union or an international organisation.

3. The delegation takes place for the duration of the work. During the secondment, the Officer shall be entitled to benefits under the Act, with the exception of the right to leave laid down in Art. 138, unless the institution of the European Union, an entity formed by the European Union or an international organisation has not provided the seconded officer with the right to holiday leave.

4. The mutual rights and duties of an officer and institution of the European Union or an entity set up by the European Union or an international organization to which the officer has been seconded shall determine the provisions in force in that institution, an entity or organization.

5. The period of secondment of an officer shall be included in the period of service in the Customs Service.

Article 89. [ Secondment of an officer to serve as a representative of the Customs Service at Polish diplomatic posts] The Minister responsible for public finance may grant a written consent to the secondment of a permanent service officer to serve as a representative of the Customs Service at Polish diplomatic posts. Article 88 (1) 3 and 5 shall apply mutatis mutandis.

Art. 89a. [ Officer seconded to serve in the territory of another State] 1. The Head of the Customs Service, after obtaining the consent of the Minister responsible for public finance, may delegate the officer, for a period of not more than 6 months, to serve on the territory of another State for the execution of specified tasks commissioned by the Head of the Customs Service. Article Recipe 91 shall apply mutatis mutandis.

2. The officer seconded to his service in the territory of another State in the course of the secondment shall be entitled to benefits under the Act and:

1. related to the commenction and termination of service in the territory of another State, on the way to the country or another country in order to deal with official business:

(a) diets to cover the cost of nutrition,

(b) reimbursement of travel expenses,

(d) reimbursement of baggage costs;

(2) a lump sum to cover the costs of catering and accommodation in the place of service in the territory of another country;

3) reimbursement of the documented costs of the necessary treatment incurred in the territory of another state, excluding the cost of purchase of medicines, the acquisition of which abroad was not necessary, the costs of treatments for plastic and cosmetic surgery and the costs the acquisition of orthopaedic, dental or ocular prostheses, subject to the paragraph. 4;

4) reimbursement of the cost of telephone calls.

3. The claims referred to in paragraph 3. Article 2 (1) shall apply, mutatis mutandis, to the claims payable to a worker employed by a State or local government unit of the budget sphere for the business trip.

4. The reimbursement of the costs of the treatment referred to in paragraph. 2 point 3, shall not be entitled if the officer is entitled, on the basis of separate provisions, for treatment abroad or when the costs of his treatment are financed from the funds of the National Health Fund.

5. In the event of the death of an officer seconded on the territory of another State, the cost of transporting his corpses to the country shall be borne by the Customs Service

Article 90. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the amount of the benefits referred to in Article 4. 89a, having regard to the costs associated with the duty of the officer in the territory of another State.

Article 91. [ Consent to be transferred to service in another village] The person concerned shall not be transferred to service in another place without the consent of the person concerned:

1) officer-pregnant women;

2. a self-service officer for the age of 18 years;

3) a civil servant who is missing no more than 4 years to reach retirement age, if the period of service allows him to obtain the right to a pension with the achievement of that age.

Article 92. [ Transfer of an officer to another village] 1. The transfer of an officer to another locality, from which access to the place of residence is significantly impeded, requires that the officer be provided with appropriate housing conditions, taking into account his family situation.

2. In the cases referred to in paragraph. 1 officer shall be entitled to reimbursement of the costs of the transfer, including reimbursement of travel expenses.

3. It will be considered to be significantly impeded if the commute of public transport by means of collective transport, as provided for in the timetable from the station (stop) located closest to the place of residence to the station (stop) located at the station (stop) the closest to the service seat, including the transfers, is more than 2 hours in both sides.

4. The Minister responsible for public finance shall determine, by means of a regulation, the detailed conditions for the granting of the benefits referred to in paragraph 1. 1 and 2, their amount and the manner in which the officer shall document the costs of the transfer, including travel expenses, taking into account the correctness of the granting of such benefits and the protection of the interests of the State Treasury.

Article 93. [ Reimbursement of documented transfer costs or cash equivalents] 1. In the case referred to in art. 92 (1) 1, if the provision of adequate housing conditions is not possible or difficult, and if he or his/her spouse does not have a dwelling at the place of duty or in a locality nearby, he/she shall be able to Reimbursement of documented carry-over costs or cash equivalents shall be granted.

2. The locality nearby is the village from whose administrative boundaries the shortest distance by public road to the administrative boundaries of the service locality does not exceed 30 km.

3. The Minister responsible for public finance shall determine, by means of a regulation:

(1) the amount and the conditions for granting and returning the monetary equivalent referred to in paragraph 1. 1,

2) models of required documents, necessary to obtain a cash equivalent

-having regard to the timely allocation of monetary equivalents and the regularity of the return of that equivalent.

Article 94. [ Exemption of application of the law] Art. 92 and 93 shall not apply in the event of a transfer of an officer at his/her request.

Article 95. [ Reorganization of organization unit] 1. In the case of a reorganization of the organizational unit, the officer may be transferred to another or equivalent official position, corresponding to his qualifications, if it is not possible to perform the service on the previous position.

2. After the transfer, the officer shall be entitled, for a period of 6 months, to the salary not lower than the previous one.

Article 96. [ Elimination of business unit] 1. In the event of the abolition of the business unit, the Head of the office entering into the rights and duties of the manager of the worn entity shall become a party in the existing business relations.

2. Within 30 days from the date of the abolition of the organisational unit, the head of office referred to in paragraph. 1, shall propose to the officer the conditions of service, taking into account his qualifications and experience, and shall indicate a time limit of not less than 14 days-to which the officer may submit a declaration of acceptance or refusal of the proposed acceptance conditions.

3. Failure to make a statement as referred to in paragraph. 2, within the prescribed period, it shall be tantamount to refusing to accept the proposed conditions.

4. In the case of refusal to accept the proposed conditions of the officer shall be released from the service after the lapsing:

1) 2 weeks-in the case of officers in the preparatory service,

2) 3 months-in the case of officers in the fixed service

-from the date on which the declaration of refusal of the proposed conditions has been made.

5. In the case of submission of a declaration of acceptance of the proposed conditions, within 30 days from the date of submission of the statement, the Head of the Office shall issue a decision specifying the conditions for the performance of the service, with that for a period of 6 months from the date of the decision the officer shall be entitled to a salary which is not lower than the previous one.

Article 97. [ Move to lower business position] An officer may be transferred to a lower business position in the case of:

1) permanent loss of ability to serve on the occupant's office, established by a medical statement, provided that for a period of 6 months the officer shall retain the right to the previous salary; in the case of a staff member's surrender health rehabilitation or preparation for other official duties, it shall retain the right to an existing salary for a period of rehabilitation or preparation no longer than for 12 months;

2) the liquidation of the position occupied by the office, if it is not possible to transfer the officer to another equivalent position in the same business unit;

3) a written request of the officer.

Article 98. [ Proposal for a transfer to the civil service] 1. The officer may receive a proposal to transfer to the civil service in office serving the Minister responsible for public finance, or organisational units subordinate to or supervised by that Minister.

2. With the request for the transfer referred to in paragraph 1. 1, there may also be an officer.

3. The proposal referred to in paragraph 1. 1, shall present the Director-General or the Head of the Office performing his or her tasks.

4. The proposal referred to in paragraph 1. 1, should specify:

1) the date of transformation of the business relationship into the employment relationship;

2) the place of work;

3) type of employment contract;

4) the position of work;

5) remuneration.

5. The officer shall within 7 days from the date of receipt of the proposal referred to in the paragraph. 1, shall submit a written declaration of acceptance or refusal to accept the proposal.

6. The transfer referred to in paragraph. 1, may take place with the consent of the Head of the Office in which the officer is in service.

7. The official intercourse of the officer who accepted the proposal referred to in paragraph 7. 1, is transformed into employment relationship on the basis of a contract of employment.

8. The officer, who has become a member of the civil service corps, the period of service in the Customs Service shall be included in the internship in the civil service.

9. The official relationship of the officer who refused to accept the proposed proposal does not change.

Article 99. [ Proposal for the duty of service of the Customs Service] 1. A member of the civil service corps employed in the office serving the minister responsible for public finance, or organisational units subordinate to or supervised by that minister, may receive a duty of duty in the The Customs Service.

2. With a request for service in the Customs Service, a member of the civil service corps may also occur.

3. The proposal referred to in paragraph 1. 1, presents the Head of the Office.

4. The proposal referred to in paragraph 1. 1, should specify:

1) the date of transformation of the employment relationship into a business relationship;

2. place of service;

(3) type of service;

4. business position;

(5) business degree;

6. the emoluments.

5. Member of the civil service corps within 7 days from the date of receipt of the proposal referred to in paragraph. 1, shall submit a written declaration of acceptance or refusal to accept the proposal.

6. The transfer referred to in paragraph. 1, may take place with the consent of the Director General of the Office or the manager of the office performing his task, in which a member of the civil service corps is employed.

7. The employment relationship of a member of the civil service body which has accepted the proposal referred to in paragraph 7. 1, shall be converted into a business relationship pursuant to the instrument of appointment.

8. The member of the civil service body, who became the officer, the period of seniority in the civil service or organizational units shall be included in the period of service of the Customs Service.

9. The application of the work of a member of the civil service corps, which refused to accept a complex proposal is not changed.

Article 100. [ Extraordinary system service] 1. In a situation requiring heightened preparedness, in particular in cases of threat to the protection and security of the customs territory of the European Union, including the lawfulness of the import of goods into that area and the export of goods from that area, Head of Service Customs may refer the officer to serve in the emergency system.

2. During the duration of the service in the emergency system, the officer shall remain at the firm's disposal of the superior.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1) the organization of duty of service in the emergency system,

2. the conditions and mode of routing to the service and the manner in which it is to be fulfilled,

(3) daily service tok, frequency and dimension of interruptions between the service periods and the types of documents relating to the exercise of the service in the emergency system

-having regard to the correctness of the documentation of the operation of the service in the system of emergency, the correct implementation of the Customs Service tasks in that system and in the light of the separate provisions.

Article 101. [ The transfer of a police officer or the Border Guard to the service of the Customs Service] 1. To serve in the Customs Service may be at its own request the transferred officer of the Police or Border Guard, if he/she has particular qualifications to perform it.

2. The operator referred to in the paragraph. 1, to the service of the Customs Service shall transfer the Minister responsible for the affairs of public finances in consultation with the Head of the Customs Service, with the consent of the Minister responsible for internal affairs in consultation with the Chief of Police of the Police or the Chief of the Main Guard Border.

3. The officer transferred to the service of the Customs Service acquires the powers specified in the Act, having regard to the internship of the service in the Police or the Border Guard.

4. The operator transferred in accordance with the procedure referred to in paragraph 4. 1, there shall be no right and other benefits provided for officers departing from the service.

5. The transfer of the officer in the mode referred to in paragraph. 1, may be preceded by carrying out the activities referred to in art. 77 par. 2, in order to confirm its suitability and special qualifications to serve on duty in the Customs Service.

6. The Minister responsible for public finance shall determine, by means of a regulation:

1) the detailed manner and mode of transfer to the service of the Customs Service of the officers referred to in paragraph. 1,

2) the equivalence of periods of service, internship and obtained in the existing units of professional qualifications,

3) types of qualifications that can be considered particularly useful in the Customs Service

-having regard to the smooth transfer between the services and the suitability of the officers to serve in the Customs Service.

Article 102. [ Test of physical fitness, psychological examination and psychophysiological examination] 1. The officer serving in the segregated cells referred to in art. 66 (1) 3, or anticipated for such a service, may be subjected to a physical fitness test, a psychological examination or a psycho-physiological examination designed to verify its suitability for service in a given post or in a specific cell The

1a. A psycho-physiological research officer may also be subjected to a duty officer at the border customs department and the officer prescribed for such service.

2. Test or study referred to in paragraph. 1, may be, with the consent of the Head of the Customs Service, also covered by an officer qualified to refer to specialist training.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1) the scope, conditions and mode of carrying out the physical fitness test, psychological examination and psychophysiological examination, aimed at checking the suitability of the officer to serve on specific service posts or in specified Organizational cells

(2) the time limits for carrying out the tests and tests, where the tests or tests are of a periodic nature,

3) rules of the training of officers and the way of checking possession by candidates of predisposition to perform tasks,

4) units competent for the conduct of psychophysiological tests, psychological tests and the physical fitness test

-having regard to the nature and specific nature of the tasks carried out in the specific posts and the methodology for conducting the tests and tests, depending on the purpose of the test or test.

Article 103. [ Suspension in performance of official duties] 1. The officer shall be suspended in the performance of official duties for a period of not more than 3 months, in the case of initiation against him:

1) criminal proceedings in the case of a criminal offence prosecuted from public prosecutions or

2) criminal prosecution proceedings in the case of a deliberate treasury offence.

2. The officer shall be allowed to suspend in the performance of his duties, for a period of not more than 3 months, in the event of an opening against him:

1) criminal proceedings in the case of a non-intentional offense prosecuted from public prosecutions or

2) criminal prosecution proceedings in the case of unintentional treasury offence or

3) disciplinary proceedings

-where it is appropriate for the good of the proceedings or for the good of the service.

2a. In the event of an appeal against the officer of the indictment referred to in Art. 55 § 1 of the Code of Criminal Procedure provision of the paragraph. 2 shall apply mutatis mutandis.

3. In particularly justified cases, the period of suspension in the performance of official duties may be extended until the termination of the criminal proceedings or the criminal proceedings of the treasury.

4. The period of suspension in the performance of official duties shall be included in the period of duty, upon which the powers of the officer depend.

5. In the case referred to in paragraph. 1, the period of suspension shall be counted against the period of duty only if, in criminal proceedings or criminal proceedings, the tax officer was acquitted or the proceedings were decommitted on account of the circumstances listed in the Article. 17 § 1 points 1, 2 and 6 of the Code of Criminal Procedure, as well as in the case of the repeal of the final conviction.

(6) The appeal of the appeal against the suspension decision shall not suspend the application of the appeal.

Article 104. [ Exempt from service] 1. The service officer shall be released from the service in the case of:

1) the decision of the permanent incapacity to serve, subject to the paragraph. 2;

2) convict the final judgment of the court for a crime committed intentionally or intentionally a treasury offence;

3) renunciation of Polish citizenship;

4) non-suitability for service, as noted in the interim opinion in the preparatory service;

5) failure to meet the requirements laid down in Art. 79, with the exceptions referred to in art. 80 par. 4 points 1 and 3;

6) refusal to make a vow;

7) a final decision of deprivation of public rights;

(8) a final judgment of the prohibition of the profession of an officer;

9) refusal to execute the decision on the transfer, referred to in art. 29a par. 1, 3 and 4 and Article 4 86 (1) 2 and 5;

10) written declaration by the officer of the request for release from the service;

11) permanent loss of physical or mental capacity to serve in the occupied position, as established by the medical examiner of the Social Insurance Institution, and in the case of officers carrying out the tasks referred to in art. 2. 1 points 4 to 6, by a medical committee subordinate to the Minister responsible for internal affairs, where there is no possibility for an officer to serve in another position appropriate to his or her state of health and professional qualifications, or the officer refuses to switch to another position;

12) failure to report to the service within 14 days from the end of the period of secondment referred to in art. 88, art. 89 and art. 89a.

2. In the case referred to in paragraph. 1 point 1, exemption from the service may take place where there is no possibility of a transfer of an officer to the civil service.

Article 105. [ Exempt from service] 1. The officer may be released from the service in the case of:

1. failure to fulfil the duties of a permanent service established in two consecutive interim evaluations, between which at least six months have elapsed;

2) convict the final judgment of the court for a crime other than those referred to in art. 104 (1) 1 point 2;

3) appointment to another state service, embrace of the function of choice in the executive bodies of local government, to work in the institutions of the European Union, an entity formed by the European Union or an international organization;

4) the acquisition of the right to a pension for the incapacity of work;

5) the disagreement of the transfer to a lower business position;

6) absence in service due to illness lasting more than a year;

7) conditional remission of criminal proceedings or treasury proceedings, if the act committed constituted a deliberate offense prosecuted from public prosecutions or a deliberate treasury offence;

8) twice the unjustifiable failure to perform the tests referred to in art. 130 (1) 3, or failure to surrender to them, and in the case of twice the unjustifiable failure to observe the observation referred to in art. 130 (1) 4, unless the referral to the medical committee has been carried out at the request of the officer;

9) the existence of a valid reason other than those referred to in paragraphs 1 to 8, if the continuation of the service does not guarantee the proper performance of the duties, in particular where the good of the Customs Service so requires or when the loss of trust has occurred necessary for the performance of official duties: the dismissal of an official from the service may take place in this case after consultation of the professional union of the officers;

(10) the expiry of a period of 12 months of the period of suspension in the performance of official duties, if the reason for which the suspension is based has not resolved.

11) (repealed)

2. The provision of the paragraph. 1 point 3 shall not apply to an officer seconded under Article 3. 88 ust. 2.

Art. 105a. [ Prohibition of officer dismissal] 1. The officer shall not be released from the service during the period of pregnancy, during maternity leave, leave on the terms of maternity leave, paternity leave, parental leave or parental leave, except in the cases referred to in art. 96, art. 104 (1) 1 points 2 and 10, art. 105 (1) 1 points 2, 3 and 9 and in the case of the removal of the sentence of the Disciplinary Board of Expulsion from the Customs Service.

2. In the event of dismissal of the officer from the service on the basis of art 96 or Art. 105 (1) In the course of pregnancy, during the period of maternity leave, maternity leave, paternity leave or parental leave shall be entitled to a salary until the end of the period of pregnancy and the duration of such leave during pregnancy.

Article 106. [ Termination of business relationship] The official duty of the customs officer shall lapse:

1) on the day of the death of the officer;

2) in the event of failure to report the officer to the service-with the expiry of 7 days from the day:

(a) service of the decision to waive the decision on discharge of the service or

(b) the service of the decision to annul the decision on discharge from the service, or

(c) to serve the final judgment of the court annulling the decision on discharge from the service or a disciplinary decision on the expulsion of the service.

Article 107. [ Deadline for release from service] 1. In the cases referred to in art. 104 (1) 1 points 10 and 12 and in Article 105 (1) Points 1, 4, 5, 8 and 9 shall be exempt from the service after the following, respectively:

1) 2 weeks-in the case of officers of the preparatory service,

2) 3 months-in the case of permanent service officers

-from the date of service of the decision on discharge from the service.

2. After notification of the decision referred to in paragraph. 1, if it is justified by the good of the service, the officer may be exempted from serving the service with the maintenance of the right to salary.

3. The term specified in the paragraph. 1 may be shortened at the request of the officer, if the exemption from the service is due to his written declaration of release from the service.

Article 108. [ Repeal or annulment of the decision on exemption from service] 1. In the event of the annulment or annulment of the decision to release from the service, the head of office shall immediately appoint a service officer in accordance with his/her qualifications and the current course of service, and shall set a deadline for the appointment of the officer of the office. the service, the place of service and the service and salary which has not been lower than the previous one.

2. The right to a salary shall arise from the date of the service, unless circumstances justifying the failure to take place after the declaration of service have occurred.

3. In the cases referred to in paragraph. 1, the officer reinstated shall be entitled, for a period of remaining outside the service, equal to the seat occupied before the exemption, but no more than for a period of six months and not less than a month. The cash benefit shall be paid within 14 days from the date of submission of the written application by the officer, together with a document confirming the restoration of the service.

4. The period of remaining outside the service, subject to the paragraph. 5, shall be included in the service period from which the powers and benefits payable to the officer depend.

5. For the period of remaining outside the service of the officer shall not be entitled to leave to leave referred to in art. 138.

Article 109. [ Orthodox remission, acquittal and repeal of conviction] 1. In the case of a final case:

1) remission of criminal proceedings or criminal proceedings of the treasury due to the circumstances listed in Art. 17 § 1 points 1, 2 and 6 of the Code of Criminal Procedure,

2) acquittal,

3) repeal the final conviction of the convicted

-The officer, at his request, is reinstating the service under previous conditions.

2. In the cases referred to in paragraph. 1, the officer should report himself to the service within 7 days from the day of the judgment.

3. Article Recipe 108 shall apply mutatis mutandis.

Article 109a. [ Restoration to the service of an officer discharged from the service in connection with the appointment to another state service] 1. The Head of the Office, at the request of the officer dismissed from the service in connection with the appointment to another state service, taking up the functions of choice in the executive bodies of local government, taking a job in the institution of the European Union, the entity established by the European Union or an international organisation, after the end of the work of this institution, entity or organization restores to the service of that officer.

2. The application referred to in paragraph 2. 1, the officer should submit within 7 days from the day of the termination of the work in the institutions, units or organizations referred to in the paragraph. 1.

3. Rules of Art. 108 (1) 1, 2, 4 and 5 and art. 109 (1) 2 shall apply mutatis mutandis.

Article 110. [ Repeal of Disciplinary Penalty] If the disciplinary penalty is set aside:

1) transfer to a lower business position,

(2) a reduction in the level of service,

3) deprivation of the degree of officer or general,

4) expulsion from the Customs Service

-the provision of the Article shall apply mutatis mutandis. 108.

Article 111. [ Certificate of service] 1. The officer discharged from the service or whose business relationship has expired on the basis of art. 106 point 2, or expelled from the Customs Service on the basis of a final judgment of a disciplinary penalty, shall be given a certificate of service immediately.

2. The officer may request to rectify the certificate of service.

3. In the event of the death of the officer, with the request:

1. issue of a certificate of service,

2) rectification of the certificate of service

-there may be persons referred to in art. 164 para. 1.

4. The Minister responsible for public finance shall determine, by means of a regulation, detailed data, which should include a certificate of service, the mode of issuing and rectification of the certificate of service, the information which is stated on the certificate services at the request of the officer and the model form of the certificate of service with a view to ensuring the correctness of the certificates issued.

Article 112. [ Duty time] 1. The time of duty of the officer's service shall be determined by the dimension of his duties, taking into account the right to rest.

1a. For the purposes of the clearance of service time:

1. 24 consecutive hours shall be understood, starting from the time at which the officer commences service in accordance with the applicable timetable of service;

2) for a week-you must understand 7 consecutive days, starting from the first day of the financial period.

2. The time of duty of the officer's service shall be on average 40 hours a week in the adopted accounting period, not longer than 3 months.

3. The time of service of the officer's service may be extended on average to 48 hours per week, during the accounting period referred to in paragraph. 2, at the command of the supervisor, for the purpose of carrying out the work.

4. The fullness of service in a prolonged period of service shall be admissible when the special needs of the service so require.

5. The standard of the extended time of service referred to in paragraph. 3, may not exceed for the officer 400 hours in the calendar year.

6. The officer shall be entitled to at least 11 hours of uninterrupted rest in every day, subject to the provisions of paragraph 1. 4. The provision shall not apply to the officer serving in the composition of the crew of the vessel of the Customs Service referred to in paragraph. 10a-10d.

6a. Where the service of an extended period of service has resulted in shortening of the daily period of continuous rest referred to in paragraph 1, the following shall be added to the period of service of the service concerned. 6, the officer shall be entitled, in the next day, to rest in a period of rest in a dimension which ensures that he has been compensated for the period of continuous daily rest. The provisions of the paragraph The second sentence shall apply mutatis mutandis.

7. The officer shall be entitled every week to at least 35 hours of continuous rest, with the exception of the officer serving in the crew composition of the body of the Customs Service, referred to in paragraph. 10a-10d.

8. If the daily time of service is at least 6 hours, the officer shall have the right to a break in the service lasting at least 15 minutes, including the time of service.

9. For an extended period of service the officer shall be granted, according to his choice, a time free from duty in the same dimension or salary for an extended period of service. Where justified by the needs of the service of granting a time off duty or a salary for an extended period of service, the service shall be decided by the Head of Office.

10. In cases justified by the specificity of the service and its organisation, a shift system may be used.

10a. The duty time of the service officer serving in the crew composition of the Customs Service of the Customs Service may be carried out 24 hours or more.

10b. A service officer serving in the composition of the crew of the Customs Service of the Customs Service for a period of 24 hours or longer shall be entitled to at least 8 hours of rest within a day.

10c. Upon termination of service in the composition of the crew of the vessel of the Customs Service, the officer shall be granted a time of rest in a dimension not less than the time of service filled in the composition of the crew.

10d. The service officer serving in the composition of the crew of the Customs Service of the Customs Service shall have for each week a minimum period of continuous rest in the 24-hour period, which shall be used in the two-week settlement period.

11. The Head of the Office shall keep a record of the time of service of the officer in order to correctly determine his salary for extended service time and other services related to the service. The Head of Office shall make such records available to the Officer at his/her request.

12. The Minister responsible for public finance shall determine, by means of a regulation:

1) distribution of duty time,

2. the method of determining the amount of the emoluments for an extended service period,

(3) the period for granting free time for an extended period of service or payment of a salary for an extended period of service,

4) how to keep records of the time of service

-taking into account the guarantee of the right to rest and the correct implementation of the duties of the Customs Service, as well as the timely payment of salaries and the reliable documentation of the activities carried out.

Chapter 8

Officers ' positions and grades

Article 113. [ Work posts] 1. The officers shall be served in a service position.

1a. On the position of the Chief Accountant, the Internal Auditor and the Legal Councillor, no Officer shall be appointed.

2. An Awans on a business position may take place in the event of the existence of a vacant post and should be preceded by an internal recruitment.

3. The Minister responsible for public finance shall determine, by means of a regulation:

1. the list and categories of officers ' official posts,

2) the required qualifications to occupy business positions,

3) documents proving compliance with the requirements referred to in point 2,

4) the mode of promotion to business positions,

5. the mode of making changes to a business position

-having regard to the scope of tasks carried out on a specific duty, interim evaluations and official opinions and the course of the service.

Article 114. [ Description and evaluation of official positions] 1. Service posts of officers in the Customs Service shall be subject to a description and evaluation.

2. The Minister responsible for public finance shall determine, by means of ordinances, the rules for the description and evaluation of official positions.

Article 115. [ Corps and grades] 1. The Customs Service shall have the following corps and business grades:

1. Serial corps of the Customs Service:

(a) the customs application,

(b) the senior customs application;

2) the corps of the Customs Service subofficers:

(a) the junior customs auditor,

(b) the customs auditor,

(d) the younger customs rachmaster,

(e) Customs rachmaster,

(f) senior customs rachmaster;

3) the body of the Customs Service aspirants:

(a) the younger customs aspirant,

(b) customs aspirant,

4) the corps of the officers of the junior Customs Service:

(a) the customs commissioner,

(b) Customs Commissioner,

5) the corps of the officers of the senior Customs Service:

(a) the customs sub-inspector,

(b) the junior customs inspector,

6) the corps of generals of the Customs Service,

(a) the customs inspector,

(b) General Customs Service.

2. For the first degree of service in the corps of officers of junior Customs Service and on official degrees in the corps of generals of the Customs Service appoints the President of the Republic of Poland, at the request of the Minister responsible for public finance affairs. The chief of the Customs Service shall be appointed by the Chief of the Customs Service at the other grades in the rank of officers of the junior Customs Service and in the corps of officers of the senior Customs Service.

3. The Head of the Customs Service and the Deputy Head of the Customs Service shall be appointed by the Minister responsible for the affairs of public finances.

4. The directors of the customs chambers, the chief of customs offices and their alternates shall be appointed by the grades of the Head of the Customs Service.

5. In cases other than those mentioned in paragraph. 2-4 on business grades shall be appointed by the Head of the Office.

6. The appointment for business grades depends on the opinion of the service and the position of the official service, and on the first degree in the corps of the Customs Service subofficers also from the appointment to the service of the permanent.

7. At first degree in the corps of the aspirants of the Customs Service may be appointed an officer, who has received specialist training and confirmed the examination of the completion of this training.

8. At first grade in the corps of the officers of the junior Customs Service may be appointed an officer, who has a higher education and has received specialist training and confirmed the examination of completion of this training.

9. The Examinations referred to in paragraph 7 and 8, carries out a commission set up by the Head of the Customs Service.

10. The Minister responsible for public finance shall determine, by means of a regulation:

1) the scope and the way of conducting the specialist training for individual corps and the principle of recruitment of the participants of the training,

2) the scope of knowledge and the skills to be checked, the manner of conducting the examination, and the units entitled to conduct trainings,

(3) the composition and mode of appointment of the committee referred to in paragraph 1. 9 and the necessary qualifications of committee members

-having regard to the specificities of the training for individual corps, the need for the participants to acquire the necessary knowledge in a given field and to carry out a proper examination.

Article 116. [ Degrees of service] 1. Business degrees are life-free.

2. The officer discharged from the service may use the degree of service, with the addition of the term "in the state of rest", unless there has been a loss of that degree.

Article 117. [ Loss of business grade] The loss of a business degree shall be:

1) renunciation of Polish citizenship;

2) the judgment of the final judgment of the court of the criminal measure of deprivation of public rights;

3) convict the final judgment of the court for the offence of intentional or intentional treasury offence;

4) the final sentence of the sentence of disciplinary expulsion from the Customs Service.

Article 118. [ Deprivation of Business Grade] 1. The President of the Republic of Poland, at the request of the Minister responsible for public finance, shall deprive the degree of service of the customs superintendent and the General of the Customs Service.

2. The Head of the Customs Service deprives the rank of official officers from the corps of the officers of the junior Customs Service and the corps of the officers of the senior Customs Service.

3. The Head of the Office shall reduce the degree of service and deprive the degree of service in cases other than those referred to in paragraph. 1 and 2.

Article 119. [ Restoration of official grade] 1. The officer shall return to his business degree in case of repeal:

1) the final judgment of the court adjudicating the punitive measure of deprivation of public rights;

2) a final conviction for a criminal offence or a deliberate treasury offence;

3) the final sentence of the sentence of disciplinary expulsion from the Customs Service;

4) the final judgment of the disciplinary penalty of deprivation of the rank of officers or generals;

5) a final judgment of the disciplinary penalty of a reduction in the degree of official service.

2. In the case of restoration of the grade of the official provision of art. 118 shall apply mutatis mutandis.

Article 120. [ Appointment to a higher degree] 1. The appointment to a higher degree of service shall take place according to the official position, the professional qualifications held and the official opinion, and shall not take place later than after five years of service in the ranks: serial, sub-officers, and aspirants, and not earlier than after serving to the extent:

1) senior customs applicator-year;

2) the junior customs auditor of the year;

(3) the customs auditor of the year;

4) senior customs auditor of the year;

5) the younger customs rachmaster-year;

6) customs rachmaster-year;

7) senior customs rachmaster-year;

8) younger customs aspirant-2 years;

9) customs aspirant-2 years;

10) senior customs aspirant-2 years;

11) customs commissioner-2 years;

12) Customs Commissioner-2 years;

13) customs superintendent-2 years;

14) customs sub-inspector-3 years;

15) junior customs inspector-3 years;

16) Customs inspector-3 years.

2. To the time limit referred to in paragraph. 1, the periods shall not be counted:

1) conducting criminal proceedings against the officer of the intentional criminal offense prosecuted by public prosecutions;

2) conducting a tax criminal procedure against the officer for a deliberate treasury offence;

3) conducting disciplinary proceedings against the officer, if the initiation of disciplinary proceedings took place within 3 months before the expiry of the period referred to in paragraph. 1;

4) for which the officer received a negative interim evaluation;

5. the absence of a total of at least half of the period of service required to give a higher level of service for free leave, parental leave and sickness;

6) the part-time service for at least half of the period of service required to confer a higher degree of service due to the suspension of the officer in the performance of duties.

3. The provision of the paragraph. 2 shall not apply in the case of:

1) when in a disciplinary procedure the officer has been acquitted or when such proceedings have been waived in the absence of statutory duties of a prohibited act or a failure to commit acts;

2) when in criminal proceedings or criminal treasury the officer was acquitted or when such proceedings were waived on account of the circumstances listed in art. 17 § 1 points 1-2 and 6 of the Code of Criminal Procedure, as well as in the case of the repeal of the final conviction.

4. The officer may be appointed to a higher level of service before the expiry of the periods referred to in paragraph 1. 1, if:

1) has a particular professional qualification or

2) have particular skills to perform service, or

3) deserves to be distinguished.

5. The officer of the dismissable service, in the cases referred to in art. 104 (1) 1 point 10 and art. 105 (1) 1 points 3 and 4, with the consent of the Head of the Customs Service, may be appointed to a higher level of service for the specific merit of the Customs Service.

6. In justified cases, the officer may be posthumously appointed to a higher level of service.

7. The Minister responsible for public finance shall determine, by means of a regulation:

1) the mode of appointment of an officer to a business degree,

2) persons entitled to submit applications,

(3) the time limits for the appointments,

4) Model application for appointment

-by reference to the experience and skills held by the officer and having regard to the correctness of the promotion to the service level, the property of the superiors in this respect, and the tradition of the Customs Service.

Article 121. [ Appointment to the official rank of the Police Officer or Border Guard] 1. Officer of the Police or Officer of the Border Guard admitted to the service, shall be appointed to the degree of service in the Customs Service equivalent to his or her business degree, if the person is qualified and the skill is particularly useful to serve in the Customs Service.

2. The appointment of a police officer or a Border Guard officer for a business degree in the Customs Service may be made dependent upon the training required to be appointed for a given grade.

3. The Minister responsible for public finance in agreement with the Minister responsible for internal affairs shall determine, by means of a regulation, the equivalence of the degrees referred to in paragraph 1. 1, taking into account the equivalence of the periods of service and internship, and of the professional qualifications obtained in the previous units with qualifications in the Customs Service.

Chapter 9

Duties and rights of officers

Article 122. [ Duties of officers] The officer shall, in particular, be required to:

1) catch up with the obligations arising from the complex pledge;

2. reliably and timely carry out the tasks entrusted to it;

(3) rationally the management of public funds;

4) raise professional qualifications;

5) deplorable in the service and outside of the service.

Article 123. [ Statement of Asset Condition] 1. The officer shall be obliged to make a statement of his or her state of property in the following cases:

(1) for the establishment of a service relationship and in the discharge of service;

2) at least once a year, within the period indicated in the paragraph. 3, and

3) at the request of the head of office.

2. The content of the declaration of property shall constitute a legally protected secret and shall be subject to the protection provided for by the classified information of the classification "reserved" specified in the provisions on the protection of classified information.

3. The operator shall be obliged annually, by the deadline of 15 May, to submit statements of the assets status together with the annex-photocopy of the testimony of the amount of the officer's income in the tax year and its corrections. The statement shall be made as at 31 December of the preceding year. The statement shall be made to the manager of the office

4. The head of the customs office, the director of the customs chamber and their deputies shall make statements about the assets of the Head of the Customs Service.

5. In the case of non-declaration of the declaration of property status within the time limit referred to in paragraph. 3, due to the absence of the service, the officer shall make a declaration of property on the first day after becoming a service.

6. The statement on the assets shall contain information about the sources and the amount of the revenues obtained, the holdings of cash, real estate, participation in the civil companies or companies of commercial law, owned shares or shares in those companies, the property acquired from the State Treasury, another state legal person, the municipality, the inter-communal association, the county, the association of powiats, the poviato-communal union or the metropolitan relationship, which was subject to the sale by tender, the property movable, other rights of property and of obligations cash.

7. The right of access to complex financial statements shall be entitled to the Minister responsible for public finance, the Head of the Customs Service, the Director of the Customs Chamber and the persons whom they have written in writing to the extent necessary for the conducting the analysis of statements.

8. The declaration of the assets shall be kept for a period of 10 years.

9. The certificates on the assets of persons acting as Customs Service bodies shall be published without their consent on the relevant pages of the Public Information Bulletin, excluding data on the date and place of birth, PESEL number, location residence and location of the property.

10. The Minister responsible for public finance shall determine, by means of regulations, the procedures for dealing with financial statements, the way in which they are analysed, as well as the model declaration on the state of property together with the explanations and instructions of the liability for the provision of information that is not in accordance with the facts, taking into account the scope of the data covered by the statement In issuing the Regulation, the Minister responsible for public finance will take into account the assurance that the declarations on the status of assets are properly submitted and kept, and that the availability of those declarations is restricted.

Article 124. [ performance of official duties] An officer in the performance of his duties shall not:

1) be guided by the interests of the individual or group;

2) participate in the strike, as well as in the activity of disruptive normal work of the office;

3) publicly manifest political views.

Article 125. [ Forbidden Officer] The officer shall not:

1) be a member of a political party;

2) be a member of the management boards, supervisory boards or review committees of commercial law companies;

3) be employed or perform other activities that could provoke suspicion of its partiality or interest or would be in conflict with its official duties;

4) be a member of the management boards, supervisory boards or cooperative review committees, with the exception of the supervisory boards of housing cooperatives;

5) be a member of the management boards of the foundation conducting business activities;

6) hold in companies the commercial law more than 10% of shares representing more than 10% of the share capital-in each of these companies;

7) conduct business activities on its own account or jointly with other persons, and manage such activities or be representative or proxy in the conduct of such activities; this does not apply to the manufacturing activity in agriculture in the field of plant and animal production in the form and field of the family farm;

8) perform functions in entities whose activities are related to the defence of goods with foreign or domestic trade of goods from abroad, or to provide work for the benefit of those entities or to the representative of entrepreneurs foreign or other foreign persons conducting activities in the territory of the Republic of Poland.

Article 125a. [ Prohibited for private mobile electronic communications equipment] 1. The officer at the time of duty in the customs offices of the border customs offices or isolated organizational cells referred to in art. 66 (1) 3, may not own or use private portable electronic communication devices which enable individual distance communication, except for devices whose possession the officer reported before each commencing the service in accordance with the applicable time distribution of the service, at the same time indicating the identification of the device.

2. The Minister responsible for public finance shall determine, by means of a regulation, the scope of the data identifying the device referred to in paragraph 1. 1, with a view to ensuring that the officer reporting the device can be determined.

Article 126. [ Business dependence] The spouses and persons with each other in relation to the second degree or the affinity of the first degree, as well as persons carrying out the joint household may not be in service or have been employed in units organizational, if the relationship between these persons is created between the persons and the business.

Article 126a. [ Obligations relating to the relationship between business and service] 1. The officers and members of the civil service bodies and employees who are in service or employed in organisational units respectively shall be required to provide the manager with a written information on the existence of the conditions laid down in the art. 126.

2. The information referred to in paragraph 1. 1, shall include, in particular, the name of the applicant, the name of the officer, the member of the civil service body or of the worker who is the spouse, the person concerned with the relationship, the affinities or the relationship between the person concerned or the person concerned. a person who has a common household with him.

3. The information referred to in paragraph 1 (1) it must be submitted without delay after the conditions for which it is required to submit that information or the knowledge justifying the submission of such information must be provided.

4. To the information referred to in paragraph. 1, the provisions of art. 123 4, 5 and 7 shall apply mutatis mutandis.

5. The Minister responsible for public finance shall determine, by means of a regulation, the model of the information referred to in paragraph 1. 1, together with explanatory notes, taking into account the content of the information concerned.

Article 127. [ Work Orders for Superiors] 1. The officer shall be obliged to perform the duties of the supervisors.

2. If the order of service in the conviction of the officer is unlawful, reconciles the social interest or contains the marks of error, the officer shall present his reservations to the superior in writing. In the case of written confirmation of the order, the officer shall carry it out by notifying the director of the office, and when the order has been issued by the manager of the office, the parent authority.

3. The officer shall be obliged to refuse to execute the order, if his execution would lead to the commission of a criminal offence, a misdemeanor, a treasury offence, or a treasury offence.

4. The refusal to execute the command referred to in paragraph. 3, the officer shall be obliged to inform the Head of the Office or the parent body, bypassing the official route.

Article 127a. [ Apply Code of Criminal Code] The provisions of Article 4 115 § 18 and art. 318 of the Penal Code shall be applied to the officers as appropriate.

Article 128. [ Additional gainful classes] 1. The officer may carry out additional gainful activities only with the consent of the Head of the Office. The Head of the Customs Service shall, in respect of the Director of the Customs Chamber, or his/her alternate.

2. The Minister responsible for public finance shall determine, by way of ordinance, the types of gainful activities that do not require the consent of the Head of the Office.

3. In the cases referred to in paragraph. 2, the officer shall be obliged to inform the Head of the Office before taking this class.

Article 129. [ Periodic Evaluation] 1. The functionary of the permanent service shall be subject to an interim evaluation by the Head of the Office once every 2 years.

2. In the event of a negative interim evaluation, an additional assessment shall be carried out six months after the date of service to the officer of the first assessment. In the absence of an officer in service, the term shall be suspended for the duration of that absence.

3. The officer shall familiarize himself with the interim evaluation within 14 days of drawing up the evaluation. He may, within 14 days of reviewing the assessment, submit a request for reconsideration of the case.

4. Notwithstanding the interim evaluations carried out by the Head of the Office, the immediate supervisor may issue official opinions concerning the conduct of the officer's service. The officer may, within 14 days of hearing the opinion, bring an appeal to the Head of the Office.

5. The Minister responsible for public finance shall determine, by means of a regulation:

1) the criteria on the basis of which assessments and opinions are drawn up,

2) the scale of the evaluations and the conditions to be taken into account in the evaluation and opinion process,

3) model of the questionnaire for interim evaluation and opinion,

4) the mode of carrying out the interim evaluation and the mode of processing of applications for reconsideration of the case for this assessment,

5. the procedure for issuing opinions and the examination of appeals from the opinion of the Commission

-having regard to the circumstances giving rise to the drawing up of an opinion, the conditions for assessing or evaluating the opinion and participation of the social organisations in the evaluation process.

Article 130. [ Directing to a medical committee] 1. On the physical and mental capacity of the officer to serve on the post, on which the tasks referred to in art are performed. 2. 1 points 4-6, the medical committees shall be adjudicated to the Ministers competent for the internal affairs referred to in the Act of 28 November 2014. on the medical committees subordinate to the Minister responsible for internal affairs (Dz. U. Entry 1822).

2. The officer may be referred to the medical committee referred to in the paragraph. 1:

1) ex officio or at his/her request-in order to establish the physical and mental capacity to serve on the position on which the tasks referred to in art are performed. 2. 1 points 4 to 6;

2) ex officio-in order to verify the correctness of the adjudication of temporary incapacity for service due to illness or the correctness of the use of the medical exemption.

3. The officer shall be obliged to undergo the tests commissioned by the medical committee referred to in paragraph 1. 1, including specialist, psychological and additional research.

4. Where the examinations carried out and the documentation collected do not permit a decision to be issued, the officer may be directed to the observation in the medicinal subject, if he/she agrees.

5. The referral to the medical committee referred to in paragraph 1, he shall issue the head of the office where the officer is in service.

6. The costs of the commissioned research shall be charged to the State budget of the part of which the Minister responsible for public finance is at the disposal.

7. In matters relating to the establishment of the physical and mental capacity to serve as a post on which the tasks referred to in art are carried out. 2. The provisions of Chapter II of Chapters 1 and 4 and of Chapters III and IV of Law of the Law of the Member State of the Member State of the European Community shall be applied in accordance with the provisions of Chapters 1 and 4 and Chapters III and IV of the Law of the European Community. 28 November 2014 on the medical committees of the subordinate ministers responsible for internal affairs.

8. The Minister responsible for public finance, in agreement with the Minister responsible for internal affairs, will determine, by means of a regulation, a list of diseases and fragility, together with the categories of ability to serve as a service in the position where they are the tasks referred to in Article 2. 1 point 4-6, on the basis of which the health decision is issued, of the capacity or inability of the officer to serve in that post, taking into account the need for the examination by the medical committee referred to in paragraph 1 in the course of the examination. 1, suitability and predisposition to serve on account of the nature and conditions for the service of this service.

9. The Minister responsible for public finance in agreement with the Minister responsible for internal affairs shall determine, by means of a regulation, a model for the referral of the officer to the medical committee referred to in paragraph 1. 1, taking into account the need for the information necessary for the assessment of the physical and mental capacity of the officer to serve on the post where the tasks referred to in Article 4 are carried out. 2. 1 points 4 to 6.

Article 131. [ Obligation to carry out official duties in a decommission] 1. The officer shall be obliged to carry out official duties in a unimpairing.

2. The unification referred to in paragraph. 1, the officer shall receive for free use. The components of the umunification shall be measured in a beige manner by assigning them the appropriate number of conversion points. In cases of exemption from service for the reasons referred to in Article 104 (1) 1 points 2 to 10 and 12 and Article 12 105 (1) 1 points 1, 2 and 5-10, the officer shall be obliged to refund the monetary equivalent of the components of the umunduation, excluding the officer's dismissal on the basis of art. 104 (1) 1 point 10 in connection with the retirement or pension.

3. In justified cases, the manager of the office may release the officer from the performance of his duties in the unimpairing.

4. The Minister responsible for public finance shall determine, by means of a regulation:

1) patterns, colours and types of umunduation,

2) patterns, colours and types of markings and personal identification marks of officers,

3) assignment of the components of the unification points,

4) the mode of assignment of components of the umunduation,

5. a list of the components of the umunduation for which a monetary equivalent is entitled and the amount of that equivalent,

6. the conditions for the granting of the cash equivalent in exchange for the components of the umunduation and for the periodic cleaning of the umunduation,

7) the manner of wearing particular types of uniforms, the signs of service degrees and the signs of personal identification of officers,

8) cases in which the officer may be exempted from the duty to perform service obligations in the unimpairing,

9) the value of the conversion point

-having regard to the design of the image of the white eagle laid down for the State emblem, and taking into account the use of a particular type of unimportant of the officer in the tasks he or she has carried out.

Article 132. [ Obligation of reimbursement of the costs of science] 1. The officer, who was discharged from the service before the end of the 3 years from the completion of the study in the school and non-school forms and at the professional courses in the preparatory service, the costs of which were incurred by the Head of the Office shall be obliged to reimburse those costs reduced proportionately in relation to the period of stay in the business relationship after the completion of the study.

2. Paragraph Recipe 1 shall apply in the case of:

1) exemption from the service of the officer for the reasons referred to in art. 104 (1) 1 points 2 to 10 and point 12 and Article 105 (1) 1 points 1, 2 and 5 to 10;

2) rulings of the sentence of disciplinary expulsion from the Customs Service;

3) the termination of the business relationship for the reasons referred to in art. 106 point 2.

3. In justified cases, the Head of the Customs Service may release the person liable for reimbursement of the costs referred to in the paragraph. 1 of the obligation to return them.

Article 133. [ Legal protection provided for public officers] The officer, in connection with the exercise of official duties, shall enjoy the legal protection provided for public officers in the Criminal Code.

Article 134. [ Reimbursement of defence costs] 1. The officer shall be entitled to reimbursement of the costs of the defence if the criminal proceedings instituted against him for a criminal offence committed in connection with the performance of his duties shall be terminated by a final decision on the remission of proceedings against him the absence of statutory evidence of a criminal offence or an offence or an acquittal judgment.

2. Costs, in the amount corresponding to the remuneration of one defender, specified in the provisions issued on the basis of art. 16 ust. 3 of the Act of 26 May 1982. -Law on the advocate (Dz. U. of 2015 items 615, 1064, 1224, 1255 and 1311 and from 2016 items 1579) he/she returns from the Treasury's funds at the request of the officer.

Article 135. [ Welfare benefits] 1. Functionalities and members of their families, former officers, including pensioners and members of their families, may be granted social benefits.

2. The Council of Ministers shall determine by way of regulation, entities entitled to payment of social benefits, the nature and extent of such benefits, the method of calculation and their amount, the settlement dates and payments, taking into account the correctness of the benefits paid and the conditions for the use of such benefits.

Article 136. [ Free board or cash equivalents] 1. The officers at the time of the performance of their duties may receive unpaid meals and drinks, hereinafter referred to as "board", or a cash equivalent in exchange for meals.

2. The Minister responsible for public finance shall determine, by way of regulation, the cases in which the officer receives a board or a cash equivalent in exchange for food, nutrition standards and a monetary equivalent, the way the determination of the monetary value of the equivalent, the conditions and the mode of payment of the equivalent, as well as the authorities competent in these matters, taking into account the scope and specificity of the official tasks carried out by the officers.

Article 137. [ Application of provisions of the Labour Code] The provisions of the Law of 26 June 1974 shall apply to the officer. -Labour Code (Dz. U. of 2016 r. items 1666), hereinafter referred to as the "Labour Code", concerning the rights of parenting workers, unless the provisions of the Act are more favourable.

Art. 137a. [ Employment of a staff member for the purpose of substitution] Where there is a need to replace an officer during his/her absence in the service of maternity leave, maternity leave, paternity leave, parental leave or parental leave, it is possible to employ a staff member on the basis of a fixation contract covering the period of absence of the contract.

Article 138. [ Right to annual paid holiday leave] 1. The officer shall be entitled to an annual paid holiday leave under the rules laid down in the Code of Labour, excluding art. 167 ².

2. The Head of the Office shall be obliged to grant, at the request of the officer and within the time limit by him, indicated no more than 4 days of leave in each calendar year. The officer shall request the leave at the latest on the day of the leave.

3. Refusal to grant the leave referred to in paragraph. 2, may occur in a situation where the absence of an officer in the service will affect the continuity of the performance of tasks in the Customs Service's organisational unit.

4. The officer who has reached the specified trainee of duty in the Customs Service shall be entitled to additional holiday leave in each calendar year in the dimension:

1) 5 days if the service is at least 15 years old;

2) 10 days if the service is at least 20 years old.

5. The total amount of additional holiday leave referred to in paragraph 5. 4, may not exceed 10 days per year.

6. The officer transferred from office to another locality, if the transfer involves a change of his place of residence, shall be granted paid leave of the occasional leave.

7. The commemorative leave referred to in paragraph. 6, a 4-day period. Special leave may be used on request by an officer in parts.

Article 139. [ Paid health leave] After 5 years of service, the officer shall be entitled to a paid health leave with the right to a salary. Health leave shall be provided by the Head of the Office on the basis of a referral for spa treatment or health rehabilitation for a period of time fixed in this referral, but not exceeding 30 consecutive days in each calendar year.

Article 140. [ Unpaid Leave] 1. The Head of the Office may, for important reasons, grant the officer a leave of free leave.

2. The period of unpaid leave shall not be included in the period of service from which the powers of the officer depend.

3. The officer who starts a holiday free of charge during the calendar month shall be entitled to a salary of 1/30 of monthly salary for each day preceding the day of commencement of the free leave. If the officer has already taken the salary for the period of unpaid leave, the officer shall have the appropriate share of the emoluments at the earliest salary.

Article 141. [ Distinctions] 1. The operator for special achievements in the Customs Service, in particular for the exemplary performance of duties, the manifestation of the initiative, the improvement of professional qualifications may be awarded to the distinction:

1) diploma;

2) short-term vacation leave in the dimension up to 10 days;

3) prize money or property;

(4) appointment to a higher level of service;

5) the award of the honorary badge;

6) the presentation to the State of Courage.

2. The Minister responsible for public finance shall determine, by means of regulations, conditions and modalities for the award of awards to officers, taking into account the competence of the superiors in these matters, the method of awarding the awards and the time limits for granting them.

Article 142. [ Prize Money] 1. The prize money referred to in art. 141 (1) 1 point 3, shall be granted from the prize fund for the specific achievements of the Customs Service.

2. The Council of Ministers, by means of a regulation, shall set up a prize fund for specific achievements in the Customs Service, specifying in particular the source of funds for this fund and its amount, the mode of awarding the prizes, having regard to the nature of the executed tasks by the officers, as well as the circumstances of awarding the prize.

Article 143. [ Safety and hygiene conditions of service] [ 1] The Minister responsible for public finance shall determine, by Regulation, the specific conditions of safety and hygiene of the service, taking into account the nature of the tasks performed by the officers and the place and time of service.

Article 144. [ Trade unions] Officers may associate themselves with the trade unions under the conditions laid down in the Act of 23 May 1991. with trade unions (Dz. U. of 2015 items 1881).

Chapter 10

Emoluments and other cash benefits of officers

Article 145. [ Right to emoluments] 1. The right to salary shall arise from the date of appointment of the officer to the service.

2. From the service of duty, the officer shall receive the salary and other cash benefits specified in the Act.

3. The average salary of an officer shall be a multiple of the amount of the basic amount, the amount of which shall be determined according to the separate rules of the budget law.

4. Multiplicity of the amount of the basic amount referred to in paragraph 4. 3, specifies the Council of Ministers, by means of a regulation, in accordance with the specific tasks of the Customs Service.

5. The average salary referred to in paragraph 5 shall be made by the average salary referred to in paragraph 5. 3, shall mean salary together with 1/12 of the equivalent of the annual prize.

Article 146. [ Officer's emoluments] The salary of the officer, hereinafter referred to as "the seat", shall consist of basic salary and salary allowances.

Article 147. [ Groups of salaries and grade posts] The Minister responsible for public finance in agreement with the Minister for Labour shall determine, by means of a regulation:

(1) a group of basic salaries of officials,

(2) the grade of the basic salary and the corresponding amount of the salary fixed by reference to the multiplication of the basic amount of the basic salary

-having regard to the differentiation of basic salary in the various groups of that salary, as well as the nature and types of service posts in the individual organisational units.

Article 148. [ Allowances for basic salary] 1. The officers shall receive the following supplements to basic salary:

1. the allowance for the multiannual service;

2. an allowance for the degree of service in the amount dependent on the degree to which it is held;

3. a functional allowance in a managerial or self-contained position;

4) allowances justified by specific properties, qualifications and skills;

(5) allowances justified by specific tasks, conditions or place of service.

2. The Minister responsible for public finance in agreement with the Minister responsible for the work shall determine, by means of a regulation, the conditions under which the allowances referred to in paragraph are to be obtained. The amount of the allowances, taking into account the circumstances justifying the granting of the additives, the periodic increase or reduction of those allowances and the types and amount of the allowances to be held by the officer by reason of the specific characteristics, the qualifications, skills, tasks, conditions or place of service.

Article 149. [ Payment of salaries] The salary shall be paid monthly.

Article 150. [ Right to basic salary collected in previously occupied position] 1. The officer shall be dismissed from his office or transferred to a lower house of basic salary and shall retain the right to the basic salary collected in the previously occupied position for a period of 6 years. months.

2. The provision of the paragraph. 1 shall not apply to officers transferred to a lower business position on the basis of an art. 167 par. 1 point 7 and the officers transferred at his/her own request.

Article 151. [ Suspension of emoluments] 1. The officer shall suspend the salary in the case of:

1) the arbitrary departure of the service seat;

(2) failure to undertake the service;

3) the unfailing of duty.

2. Where the circumstances referred to in paragraph 1 1, shall be deemed to be justified, the officer shall be paid the suspended salary. In the absence of an unjustified officer, a part of the monthly salary shall be forfeit for each day of the absence of 1/30. If the officer has already taken for an unjustified period of absence of the salary, he shall have the appropriate portion of the salary at the earliest disbursed.

Article 152. [ Leave or disease] 1. In the case of leave, referred to in art. 138 para. 1, 4, and 6, art. 139 and Art. 141 (1) 1 point 2, the officer shall receive the salary and other cash benefits payable on the business position occupied.

2. Paragraph Recipe 1 shall apply mutatis mutandis in the case of:

1) incapacity for service on grounds of entitlement to benefits specified in the provisions for benefits of social insurance in the event of sickness and maternity, for the period specified in those provisions, except for the reasons for the entitling to sickness and care allowances;

2) dismissal of the officer from duty, in the cases stipulated by the labour laws concerning the provision of workers of redundancies, for which the employee retains the right to pay.

3. In the event of an incapacity for service due to illness caused by an accident at the service or occupational disease, the officer shall retain the right to cash benefits from social security for accidents at the full service and diseases professional, for the period specified in the provisions on the cash benefits of social security.

Art. 152a. [ Officer's emoluments] 1. The monthly salary of an officer for the period laid down by the provisions of the Labour Code as the period of maternity leave, the period of leave on the terms of maternity leave and the period of paternity leave shall be 100% of the monthly salary referred to in art. 152 par. 1.

2. The monthly salary of an officer for the period laid down by the provisions of the Labour Code as the period of parental leave shall be:

1) 100% of the monthly salary referred to in art. 152 par. 1, for the period to:

a) 6 weeks of parental leave, in the case referred to in art. 182 ^1a § 1 (1) and Article 1 (1) 183 § 4 point 1 of the Labour Code,

(b) 8 weeks of parental leave, in the cases referred to in Article 182 ^1a § 1 point 2 and art. 183 § 4 point 2 of the Labour Code,

2) 60% of the monthly salary referred to in art. 152 par. 1, for the period of parental leave falling after the periods referred to in point 1.

3. Monthly salary of an officer-a woman who, in the application, submitted not later than 21 days after childbirth, will request her, immediately after maternity leave, parental leave in full-time, amounts to 80% of the monthly salary, referred to in art. 152 par. 1, for the entire period corresponding to the period of these leave.

3a. Where the amount of the officer's salary minus the advance payment of the personal income tax and the social and health insurance contributions calculated in accordance with the paragraph shall be taken into account. 1-3, it is lower than the amount of the parental benefit, as defined by the Act of 28 November 2003. on family benefits (Dz. U. of 2016 r. items 1518 and 1579), the amount of the officer's salary, less the advance payment of personal income tax and social and health insurance contributions, is increased to the amount of the parental benefit.

4. Paragraph Recipe 3 shall apply, mutatis mutandis, to the officer who, in the application, submitted no later than 21 days after the adoption of the child's education and speech to the procuring court with a request to initiate the procedure for adoption of the child's adoption or after the adoption of the the child to be raised as a foster family, with the exception of the foster care family, shall be requested to grant him, immediately after the leave on the terms of maternity leave, the parental leave in full term.

5. The officer, who, due to the application made in the mode of the mouth. 3 or 4 received 80% of the emoluments referred to in paragraph 1. 3, in the case of the resignation of a full-time parental leave or the resignation of parental leave in the dimension referred to in paragraph. Article 2 (2) shall have a one-off payment of the salary received referred to in paragraph 2. 3, up to a maximum of 100%, provided that the salary is not collected for the period corresponding to the periods of such leave.

Art. 152b. [ Sickness salary] 1. During the period of residence on sick leave, the officer shall receive sick leave.

2. The basis of the calculation of the sickness salary shall be the basic salary, together with the addition for a multiannual service, an addition for a business degree, a functional addition in a managerial or self-management position and an additive for the care of a dog a service to the officer in the last business position, taking into account the changes which have arisen during that period, affecting the right to a salary or his or her height.

3. When calculating sick leave for the duration of medical leave, the medical certificate shall be deemed to be one or more days of medical leave to be equal to 1/30 of the sickness salary, the amount of which shall be laid down in Article 3 (1) of Regulation (d) and (3). 152d.

Art. 152c. [ Exemption from duty] 1. The medical exemption shall cover the period by which the officer shall be exempt from duty due to:

1) illness and other causes of incapacity for service treated on an equal basis with incapacity for service due to illness referred to in art. 6 para. 2 points 1 and 2 of the Act of 25 June 1999. on social security benefits in the event of sickness and maternity (Dz. U. of 2016 r. items 372, 960, 1265 and 1579), other than those referred to in points 6 and 7;

2) the need for personal care for the child's own child or spouse, child of the adopted child, a foreign child adopted for upbringing and maintenance, to complete by no 8. the year of life in the case

(a) the existence of the reasons referred to in Article 32 par. 1 point 1 lit. and the Act of 25 June 1999. on social security benefits in the event of sickness and maternity,

(b) childbirth or disease of the spouse who is continuously taking care of the child, if the childbirth or illness prevents the spouse from taking care of the child,

(c) the stay of the spouse who is continuously taking care of the child in the medical operator who performs the activities of providing stationary and 24-hour health care services;

3) the need for the personal care of the sick child or the spouse, the child of the assisting, the child of the foreign accepted for the upbringing and the maintenance, to be completed by 14. year of life;

4) the need for personal care for the sick family member; for family members, the spouse, parents, grandparents, father-in-law, grandchildren, siblings and children aged over 14 if they remain in the common household with an officer during the period of care;

5. to undergo the necessary medical examinations for candidates for donors of cells, tissues and organs and to undergo treatment for the collection of cells, tissues and organs;

6) accident on the way to the place of duty or on the way back from service;

7) a disease in the course of pregnancy.

2. Exemption from duty of service in the cases referred to in paragraph In the case referred to in paragraph 1, points 2 and 3 shall be granted for a period of not more than 60 days in the calendar year and in the case referred to in paragraph 1. 1 point 4-for a period of not more than 14 days in a calendar year, the total periods shall not exceed 60 days in a calendar year.

3. Paragraph Recipe 2 shall apply regardless of the number of children and other family members requiring care.

Art. 152d. [ Height of sickness salary] 1. The officer shall receive a sickness salary of 80% of the basis referred to in art. 152b ust. 2, during the period of residence on sick leave for the reasons referred to in Article 4 (2). 152c par. 1 points 1 to 4.

2. The officer shall receive a sickness salary of 100% of the basis referred to in art. 152b ust. 2, during the period of residence on sick leave for the reasons referred to in Article 4 (2). 152c par. 1 points 5, 6 and 7.

3. The right to a medical salary of 100% of the basis referred to in art. 152b ust. 2, shall also be entitled, where the discharge of the service was caused by another person as a result of the commission of a deliberate act prohibited in connection with the service by the officer, as established by the judgment given by the authorized body.

Art. 152e. [ Period of residence on sick leave] 1. The period of residence on sick leave shall be established on the basis of a medical certificate issued in accordance with the provisions of Article 4 (1). 55 of the Law of 25 June 1999. on social security benefits in the event of sickness and maternity, with the following:

1. the cause of the inability to serve as a result of the necessary medical examinations provided for candidates for donors of cells, tissues and organs and the inability to serve as a result of undergoing treatment for the collection of cells, tissues and organs document the certificate issued by the doctor on ordinary printing, in accordance with art. 53 (1) 3 of the Act of 25 June 1999. on social security benefits in the event of sickness and maternity;

2) a document constituting the basis for justifying absence in service because of the circumstances specified:

(a) in Article 152c par. 1 point 2 (a) a-there is a written statement by the officer,

(b) in Article 152c par. 1 point 2 (a) b and c-is a medical certificate issued by a doctor on a regular print;

3) a document constituting the basis for justifying absence in the service of the case referred to in art. 6 para. 2 point 1 of the Act of 25 June 1999. for cash benefits from social security in the event of sickness and maternity, is a decision issued by the competent authority or an eligible entity on the basis of the provisions for the prevention and control of infections and infectious diseases in humans.

2. The officer shall be obliged to provide the manager of the office with the medical certificate or the decision referred to in the paragraph. 1, within 7 days from the date of their receipt.

3. The officer shall be obliged to provide the manager of the office with a statement on the occurrence of the circumstances referred to in art. 152c par. 1 point 2 (a), within 7 days from the date of their existence.

4. Failure to comply with the obligations referred to in paragraph. 2 and 3, shall result in the recognition of absences in the service as unjustified, unless the failure to provide a certificate, decision or declaration by the date has been due for reasons beyond the control of the officer.

Art. 152f. [ Control of the correctness of the adjudication of the temporary incapacity for service due to illness and the correctness of the use of the medical exemption] 1. The correctness of the adjudication of the temporary incapacity for service due to illness, the correctness of the use of the medical exemption, the fulfilment of the requirements of formal medical certificates and the statement of the officer referred to in art. 152e (1) 1 point 2 (a) may be subject to control.

2. The control shall carry out:

1) medical committees subordinate to the minister competent for internal affairs, in the case of the regularity of the adjudication of the temporary incapacity for service by reason of the illness and the correctness of the use of the medical exemption;

2) the Head of the Office-concerning the correctness of the use of the medical exemption and the fulfilment of the requirements of formal medical certificates and the statement of the officer, referred to in art. 152e (1) 1 point 2 (a) a.

3. If, as a result of checks, the medical committee determines the date of cessation of the incapacity for service earlier than the date of the medical certificate, the officer shall lose the right to sickness salary for the period from that date to the end of the exemption.

4. The officer shall lose the right to sickness salary for the entire period of exemption, if, as a result of the inspection, it is established:

1) that the statement of the officer, referred to in art. 152e (1) 1 point 2 (a) has been untruthed;

(2) incorrect use of a medical exemption;

3) that the medical certificate has been falsified.

5. Control of the correctness of the use of medical exemptions is to determine whether the officer during the period of the case incapacity, including the exercise of personal custody of the child or any other member of the family, does not use the exemption in a way that is not consistent with its purpose, and in particular whether it does not make a gainful job.

6. Control of the officer's statement, referred to in art. 152e (1) Article 1 (2) (a) is to determine whether or not the reasons referred to in Article 1 (2) (a) are to be determined. 32 par. 1 point 1 lit. and the Act of 25 June 1999. on social security benefits in the event of sickness and maternity.

7. The control of the correctness of the use of the medical exemption and the statement of the officer referred to in art. 152e (1) 1 point 2 (a) shall be carried out by a person authorised by the Head of the Office.

8. In the event of a finding in the course of a check, that the officer shall perform the gainful work or use the medical exemption otherwise incompatible with his purpose, the control person referred to in paragraph shall be used. 7, it shall draw up a protocol in which it shall state that the use of the medical exemption was not correct.

9. In the event of a finding in the course of the audit, that the statement of the officer referred to in art. 152e (1) Point 2 (a) is not true, the inspection person referred to in paragraph 1 (1) (a) is not true, the person who controls the said paragraph. 7, draws up a protocol.

10. The protocol shall be presented to the officer. The officer can bring his attention to him. The officer's comments are confirmed by his own signature.

(11) On the basis of the findings of the Protocol and of the observations referred to in paragraph 1 (1), 10, the head of the office shall determine the loss of the right to pay sickness for the period referred to in paragraph 1. 4 points 1 or 2. The provision shall apply mutatis mutandis in the case of notification to the Minister of the Office by a medical committee subordinate to the Minister responsible for internal affairs as a result of the review of irregularities in the Commission. use of medical dismissal.

12. In the event of the loss of the entitlement to the emoluments referred to in paragraph. 11, the officer may file a request for reconsideration of the case to the Head of the Office within 14 days from the day of familiarification with this statement.

13. Control of the requirements of formal medical certificates consists in verifying that the certificate:

1) has not been falsified;

2) has been issued in accordance with the rules on the rules and mode of issuing medical certificates.

14. If, as a result of the checks referred to in paragraph 1, 13:

(1) point 1, where a medical certificate is suspected to be falsified, the head of office of which shall appear to the doctor who has issued the medical certificate to clarify the case;

2) point 2, there is a suspicion that a medical certificate has been issued not in accordance with the rules on the rules and mode of issuing medical certificates-the head of the office is requested to clarify the case to the field organisational unit of the Department Social Security.

Art. 152g. [ Deduction of part of the emoluments] 1. In the event that the officer has already taken the salary for the period during which he has been on sick leave, he shall be treated with the appropriate portion of the emoluments at the earliest salary.

2. The officer who has been on sick leave in the last month of the service shall be entitled to an appropriate part of the salary payable by him for the discharge from the service or the officer shall reimburse the relevant part of the payment. salaries on the day of cessation of business relationship.

3. In the cases referred to in art. 152f ust. 3 and 4, the provisions of the paragraph. 1 and 2 shall apply mutatis mutandis.

Art. 152h. [ The purpose of the financial resources obtained from the reduction of the salaries of officers] The financial resources resulting from the reduction of the salaries of officers during the period of residence on sick leave shall be allocated to the prize fund for the specific achievements of the Customs Service, established on the basis of art. 142 (1) 2.

Art. 152i. [ Application of labour laws] In the case of unregulated provisions of the Act to justify the absence of service and the provision of duty relief officers, the provisions of labour law concerning the way of justifying absence from service shall apply mutatis mutandis. and to provide workers with redundancies.

Article 153. [ Appendix for multi-annual service] 1. An allowance shall be granted after 2 years of service, at a rate of 2% of basic salary, after 2 years of service.

2. The allowance referred to in paragraph 2. 1, increase by 1% for each further year of service, up to 20% of basic salary after 20 years of service, and by 0,5% for each next year of service, up to a total of 25% after 30 years of service.

3. To the periods of service entitling to the allowance referred to in paragraph. 1, including previous completed periods of service or employment, and other periods if, by virtue of separate provisions, they are included in the period of work on which the employment powers depend.

4. The periods of work referred to in paragraph. 1 and 2, it does not include periods of employment in the Communist Party (Polish Workers 'Party and the Polish United Workers' Party), as well as in the state security bodies within the meaning of art. 2 of the Act of 18 October 2006. to disclose information about the documents of the State Security Authorities from the years 1944-1990 and the content of these documents (Dz. U. of 2016 r. items 1721).

5. An allowance for the multiannual service shall be paid, starting from the first day of the calendar month following the month in which the officer acquired the right to that supplement or the higher rate of the allowance, if the acquisition of the law took place in the course of month.

Article 154. [ Jubilee Awards] 1. The officers shall be entitled to the jubilee prizes in the amount of:

1) after 20 years of service-75%,

2) after 25 years of service-100%,

3) after 30 years of service-150%,

4) after 35 years of service-200%,

5) after 40 years of service-300%,

6) after 45 years of service-400%

-monthly salary.

2. The periods of service giving entitlement to the jubilee prize shall include the preceding completed periods of service or employment and other periods if, by virtue of separate provisions, they are included in the period of work upon which the entitlement depends. personnel.

3. The periods of work referred to in paragraph. 2, not including periods of employment within the Communist Party (Polish Workers 'Party and the Polish United Workers' Party), as well as in the state security bodies within the meaning of art. 2 of the Act of 18 October 2006. to disclose information about the documents of the State Security Authorities from the years 1944-1990 and the content of these documents.

3a. A service officer exempted from the service in connection with the retirement or disability pension shall be entitled to the jubilee award before the expiry of the period of service required to acquire that right, if, on the date of his dismissal, he/she services for the required period of service shall be missing no more than 12 months.

4. The Minister responsible for public finance in agreement with the Minister responsible for the work shall determine, by regulation, the method of calculation and payment of the jubilee award, taking into account the documentation of the periods of service or employment for the jubilee prize at a certain amount.

Article 155. [ Annual Award] 1. The officer for the service in the calendar year concerned shall be entitled to an annual prize of 1/12 of the salary received in the calendar year for which the award is due.

2. An annual award shall be entitled if the officer in the calendar year has served for a period of at least 6 calendar months. The periods of service shorter than the calendar month shall be aggregated by accepting that each 30 days of service shall be a full calendar month.

2a. Fulfilled service for at least 6 months conditioning acquisition of the right to an annual award shall not be required, where the officer in a given calendar year used:

1) from parental leave, maternity leave, extra maternity leave, paternity leave, leave on the terms of maternity leave, additional leave on the conditions of maternity leave, parental leave;

2) from the exemption from the performance of business activities for the reasons referred to in art. 185 § 2 or art. 188 of the Labour Code;

3) from the exemption from the exercise of official activities in case of birth of the child, according to the provisions issued on the basis of art. 298 ² Labour code;

4) from the exemption from the exercise of business activities due to the need for personal care of the child referred to in art. 33 (1) 1 point 1 of the Act of 25 June 1999. on social security benefits in the event of sickness and maternity.

3. To the period of service referred to in paragraph. 2, the periods shall not be counted:

1) the use by the officer of the unpaid leave;

2) (repealed)

3) the suspension of the officer in the performance of official duties in the cases referred to in art. 103, unless:

(a) in disciplinary proceedings, the officer shall have been acquitted, or where such proceedings have been waived in respect of the absence of statutory acts of a prohibited act or of failure to commit acts,

(b) in criminal proceedings or criminal proceedings, the officer shall be acquitted, or where such proceedings have been waived on account of the circumstances set out in Article 3 of the Rules of Procedure of the European Commission. 17 § 1 points 1, 2 and 6 of the Code of Criminal Procedure.

3a. The emoluments referred to in paragraph 1. 1, not including the salary received during the period of suspension of the officer in the performance of official duties in the cases referred to in art. 103, unless:

1) in a disciplinary procedure the officer has been acquitted or such proceedings have been waived in the absence of statutory duties of a prohibited act or a failure to commit acts;

2) in criminal proceedings or criminal treasury the officer was acquitted or such proceedings were waived on account of the circumstances mentioned in art. 17 § 1 points 1, 2 and 6 of the Code of Criminal Procedure.

4. The annual awards shall not be granted in the case of:

1) committing by an officer, prosecuted from prosecution of a public offence of intentional or intentional treasury crime, found by a final judgment of the court;

2. to inform the officer by the final disciplinary decision of the sentence referred to in Article 167 par. 1 points 4-10;

3) dismissal of the officer from the service in the cases referred to in art. 104 (1) 1 point 4 or in Article 105 (1) 1 point 2.

5. The annual award may be reduced from 20% to 50% in relation to the amount specified in the paragraph. 1 in the case of:

1) committing by an officer of a crime, other than those referred to in the paragraph. 4 point 1, as determined by the final judgment of the court;

2. to inform the officer by the final disciplinary decision of the sentence referred to in Article 167 par. 1 points 1 to 3;

3. non-compliance with official duties during the period of service of the permanent service, as established in two consecutive interim evaluations or official opinions, between which at least six months have elapsed.

6. The award of the annual prize shall be suspended if against the officer the criminal proceedings, treasury or disciplinary proceedings of the act committed in the calendar year for which the award is granted-until the end of this proceedings.

7. In the cases referred to in paragraph. 4 and 5, the annual award shall not be granted or shall be reduced in respect of the calendar year in which the officer:

1) committed a crime found by a final judgment of the court;

(2) he has breached his duties for which he has been punished by a final disciplinary decision;

3) received the second consecutive negative opinion or assessment due to the failure to fulfil the duties of the service during the period of the service.

8. The head of the office shall decide not to grant or reduce the annual prize.

8a. In the case of an officer's service in the calendar year of service in the various organisational units, the annual reward for the entire period of service in a given calendar year shall be paid to the unit in which the officer is in service on the day of payment of the prize.

8b. The annual award shall be paid by 31 March of the year following the year for which the prize is due.

9. (repealed)

Article 156. [ Missions receivable] 1. The service-travel officer in the territory of the country shall be entitled to duty on business trips.

2. The Minister responsible for public finance in agreement with the Minister for Work shall determine, by means of a regulation:

1) the scope of the concept of a business trip,

2. the conditions for the determination of the duties referred to in paragraph 1. 1, their height, as well as the way of accounting officer

-having regard to the need to make the amount of the duty conditional on the duration of the business trip, reimbursement of the expenditure actually incurred and the time limits for payment of the duties in a way that facilitates the settlement

Article 157. [ The equivalent of the commute to the service seat] 1. The operator shall be entitled to an equivalent commuting to the place of service if he or his or her spouse does not reside or have no accommodation in the place of service or in a nearby village.

2. The equivalent shall not be entitled to:

1) officers serving in the organizational cells at the office serving the minister;

2. officers who receive the cash equivalent referred to in Article 93 (1) 1;

3. if access to the service location is possible by means of public communication and is not significantly impeded.

3. The Minister responsible for public finance shall determine, by means of the Regulation, the conditions, the amount and the procedure and time limits for the payment of the equivalent, taking into account in particular the need for its reference to the prices of tickets for the carriage by rail or by bus, models of the required documents and the need for proper documentation of the costs incurred.

Article 158. [ Right to a lump sum related to the use of vehicles not at the disposal of the Customs Service] 1. The officer may be granted the right to a lump sum related to the use of vehicles not left at the disposal of the Customs Service for official purposes on the basis of the rules laid down in the provisions issued on the basis of art. 34a par. 2 of the Act of 6 September 2001. o road transport (Dz. U. of 2013 r. items 1414, of late. zm.).

2. The Minister responsible for public finance shall determine, by means of a regulation, the types of tasks for which the use of vehicles for official purposes and the specific conditions for the use of such vehicles is permitted, taking into account the need for efficient use of these vehicles. implementation of the Customs Service tasks.

Article 159. [ Overseas Travel] 1. In the field of foreign official travel by the officer, the provisions on the amount and the conditions for determining the entitlements of the employee employed in the state or local government shall be applied accordingly. on a business trip outside the country issued on the basis of art. 77 ⁵ § 2 of the Labour Code, subject to the paragraph. 2.

2. In the case of foreign business trips carried out within the framework of European Union programmes or projects, the arrangements provided for in those programmes or projects shall apply accordingly.

Article 160. [ Execution of permanent business tasks outside the territory of the Republic of Poland] 1. The officer, who performs permanent business tasks outside the territory of the Republic of Poland, shall have a lump sum to cover the costs of nutrition and other small expenses.

2. The execution of permanent business tasks outside the territory of the Republic of Poland, in a daily period of service not exceeding 24 hours, shall not constitute a business trip within the meaning of the provisions referred to in art. 159.

3. The Minister responsible for public finance shall determine, by way of regulation, the currency and the amount of the lump sum, taking into account the country and the number of hours of performance of the duties by the officer.

Article 161. [ Suspension in performance of official duties] 1. The officer suspended in the performance of his official duties and discharged from the performance of his other duties shall receive from the day of suspension 50% of the salary of the day of suspension.

2. Upon termination of the criminal proceedings, the criminal or disciplinary criminal proceedings, the reason for suspension in official duties, the officer shall receive the suspended part of the emoluments and the mandatory increases entered into the period the suspension if, in criminal proceedings or in criminal proceedings, the tax officer was acquitted, or where such proceedings were remitted on account of the circumstances set out in Article 4 of the Rules of Procedure of the European Commission. 17 § 1 points 1, 2 and 6 of the Code of Criminal Procedure, and in disciplinary proceedings, he has not been punished with a disciplinary punishment of expulsion from the service.

3. In the case of the performance of other duties of duty during the period of suspension, the officer shall be entitled to a salary not lower than that received so far.

Article 162. [ Deductions from Officer's salary] The salary of an officer may be made by deductions on the basis of judicial and administrative enforcement titles and on the basis of specific provisions-on the basis of the rules laid down in the provisions on judicial enforcement or enforcement proceedings in administrative or other specific provisions.

Article 163. [ Nonce briet] 1. The officer discharged from the service in connection with the retirement or invalidity allowance shall be entitled to a one-off allowance of three months ' salary. The allowance shall be increased by 20% of the monthly salary for each full year of service of more than 5 years of uninterrupted service, not more than up to six months ' salary.

2. To the period of service referred to in paragraph. 1, including previous completed periods of service or employment, and other periods if, by virtue of separate provisions, they are included in the period of work on which the employment powers depend.

3. The right referred to in paragraph 1. 1, shall be calculated as the cash equivalent for holiday leave, on the basis of the rules laid down in the regulations issued on the basis of the Labour Code.

4. The service officer of the permanent service, discharged from the service in connection with the abolition or reorganisation of the organizational unit, shall be entitled to the right of the law on the principles and at the level referred to in the paragraph. 1-3.

Article 164. [ Postmortem postmortem] 1. In the event of the death of an officer, the spouse or his children entitled to a survivor's pension under the provisions on pensions and pensions from the Social Insurance Fund shall be entitled to a postmortem.

2. In the absence of the persons referred to in paragraph. 1, the postmortem briefings shall be entitled to the adult children of the deceased officer, to the children of the manner and to the children adopted for the education of the deceased officer.

3. In the absence of the persons referred to in paragraph. 1 and 2, the postmortem shall be entitled to the parents of the officer.

4. The divorced spouse and the spouses remaining in the separation shall not be entitled to receive a post-mortem.

5. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to:

(1) the emoluments payable in respect of the period until the date of expiry of the business relationship,

(2) the equivalent per day of expiry of the annual leave, not more than for the last three years,

3. the emoluments for the extended period of service referred to in Article 112 (1) 9,

4) the jubilee award, referred to in art. 154,

5) the annual award referred to in art. 155

-if they were not paid to the officer.

6. The amount of the post mortem shall be determined in accordance with the rules laid down in Art. 163 (1) 1-3.

7. The post-mortem allowance and the benefits referred to in paragraph 1 shall be provided for in paragraph 1. 5 shall be divided in equal parts between all eligible persons.

8. In the event of failure to disclose the persons referred to in paragraph. 1-3, the benefits referred to in paragraph 1. 1 and 5 are included in the weight of the succession.

9. The document entitling to the payment of the postmortem and the benefits referred to in the paragraph. 5, there is a complete death certificate.

Article 165. [ The redress of claims on salaries and other benefits and cash receivables] 1. Claims for the right to salary and other benefits and cash receivables shall be statute-bargaining within 3 years from the date on which the claim became due.

2. The Head of the Office may not take into account the limitation period, if the delay in the investigation of the claim is justified by exceptional circumstances.

3. The statute of limitations on claims for salaries and other benefits and cash receivables interrupts:

1) any act before the Head of the Office, taken directly for the purpose of the investigation or determination or satisfaction of the claim;

2) recognition of the claim.

4. In the event of a delay in the payment of salaries, other benefits and cash receivables, the officer shall be entitled to the statutory interest for the delay from the date on which the salary, other benefit or the payment of the monetary charge has become due.

Chapter 11

Disciplinary liability of officers

Article 166. [ Disciplinary responsibility] Officers shall be liable to disciplinary action for breach of official duties, in particular for:

1) failure to comply with official duties or due to the complex vow and the provisions of law;

2) exceeding the powers laid down in the law;

3) refusal of execution or failure to execute the command, subject to the cases indicated in Art. 127 par. 2 and 3;

4) omissions of a business activity, or the execution of it in a negligent or incorrect manner;

5) misleading the superior or other officer, if this has caused or may have caused damage to the service, to the officer or to another person;

6) abuse of the occupied position for the attainment of property or personal gain;

(7) unjustified failure to leave or leave the place of service;

(8) an entry into a condition which restricts the performance of the task or which prevents it from being carried out;

9) loss of professional firearms;

10) a deliberate breach of the personal property of another officer during the time of service;

11) the use of mobbing within the meaning of art. 94 ³ § 2 of the Labour Code.

Article 167. [ Disciplinary penalties] 1. The disciplinary caries shall be:

1. reminder;

2. reprimand;

3) nagana with warning;

(4) a prohibition on an increase in the service level for 2 years;

5) a ban on promotion to a higher position for 2 years;

6) a reduction in the level of service;

7) transfer to a lower position;

8) a ban on the occupations of managerial positions for 2 years;

9) deprivation of the rank of officer or general;

10) expulsion from the Customs Service.

2. The final judgment of the sentence mentioned in the paragraph. 1 point 10 prohibies admission to the Customs Service for a period of 10 years.

3. In justified cases, one may combine the penalty of transfer to a lower position with a penalty of reduction of the business degree.

4. Measured punishment should be commensorate to the committed disciplinary and degree of envy, in particular it should take into account the circumstances of committing the disciplinary, its effects, including the aftermath for the service, the type and the degree of non-compliance with the duties of the officer, the rebukes of his activities, the conduct of the officer before and after the commission has been committed, and the course of the service to date.

5. The exacerbation of the penalty dimension affects:

1) an act of motivation worthy of particular condemnation or in the state after the ingestion of alcohol or the use of another similarly functioning measure;

2) committing disciplinary action by the officer prior to the dismissation of the disciplinary penalty against him;

3) serious repercussions of disciplinary action, especially significant disruption of the implementation of the Customs Service tasks or a violation of the good name of the Customs Service;

4) act in the presence of the submaster, jointly with him or at his or her injury.

6. The easing of the penalty dimension affects:

1) the inadvertence of committing disciplinary action;

(2) an effort by the officer to reduce the effects of the rewinding;

3) lack of sound professional experience or sufficient professional skills;

4) voluntarily informing the supervisor of the commission of disciplinary action prior to the initiation of disciplinary proceedings.

(7) In the event of a penalty, the circumstances referred to in paragraph 1 shall be taken into account. 4-6, only in relation to the officer in question.

Article 168. [ Disciplinary scrollary of lesser weight] 1. In the case of an act constituting a disciplinary rewinding of a lesser weight, the person entitled to adjudication of disciplinary penalties may waive the opening of the proceedings and carry out with the perpetrator of the transgression of disciplinary proceedings a disciplinary interview documented in the form of a memo.

2. The notepad referred to in paragraph. 1, shall be included in the personal file and shall be destroyed after a period of 6 months from the date on which the disciplinary discussion has been held.

2a. At the request of the perpetrators of the disciplinary destruction of the note referred to in the paragraph. 1, may take place 3 months after the day of conducting the discipline interview.

Article 169. [ Adjudication of Disciplinary Penalties] 1. The waiving of disciplinary penalties shall be made to the head of the customs office, the director of the customs chamber or the Head of the Customs Service, hereinafter referred to as "disciplinary bodies", in relation to the officers subordinate to them.

2. In relation to the Chief of the Customs Office and his Deputy Disciplinary Penalties shall be made by the Director of the Customs Chamber or the Deputy Assistant by him.

3. In relation to the director of the customs chamber and his deputy and the officers serving in the organizational cells of the office serving the Minister of Disciplinary Punishment, the Head of the Customs Service or the deputy authorized by him.

4. Where a disciplinary procedure concerns an officer serving in the following:

1. the customs office-the head of the customs office may authorize the disciplinary punishment of the deputy head of the office;

(2) The Director of the Customs Chamber may authorise the disciplinary penalty of the Deputy Director of the Customs Chamber to give a decision.

5. The waivers of the penalties referred to in art. 167 par. 1 points 6 to 10 are for the property of the disciplinary bodies only.

Article 170. [ Initiation or acquisition of the investigation or disciplinary procedure and the issue of decisions by the Head of the Customs Service] In particularly justified cases, the Head of the Customs Service may initiate or take over to conduct an investigation or disciplinary procedure and to issue a judgment in relation to the officers serving in the organisational units of the Service Customs.

Article 171. [ Conducting disciplinary action] 1. The investigation shall be carried out by a disciplinary spokesperson appointed by the competent disciplinary authority for a period of 3 years.

2. In the event of impossibility to conduct proceedings by a disciplinary officer or to initiate disciplinary proceedings against him, the investigation shall be conducted by an officer, meeting the conditions laid down in the Article. 172 (1) 1, designated by the competent disciplinary authority.

Article 172. [ Disciplinary spokesperson] 1. A disciplinary officer should be an officer and have at least a five-year period of service with a disrepute.

2. A disciplinary spokesperson may be cancelled before the expiry of the period referred to in Article 171 (1) 1, in the case of:

1) the existence of the circumstances which constitute the basis for the dismissal of the service;

2) punishing disciplinary punishment;

3) transfer to another organizational unit;

4) to resign.

Article 173. [ Explanatory proceedings] 1. If there are doubts as to the commission of a disciplinary action, its legal qualification or the identity of the perpetrator, the disciplinary body shall, before the initiation of the disciplinary procedure, instruct the disciplinary officer to carry out the proceedings. the investigation procedure, which should be completed within 14 days from the date of its initiation.

(2) The disciplinary officer shall inform the person concerned of the opening of the procedure.

3. Following the investigation, a disciplinary spokesperson shall submit an application to the competent disciplinary authority for disciplinary action or remission of the investigation.

Article 174. [ Initiation of disciplinary proceedings] 1. Disciplinary proceedings shall be initiated by the competent disciplinary authority.

2. The disciplinary procedure shall be initiated as from the date of issue of the decision to open disciplinary proceedings. The officer responsible for the opening of the disciplinary procedure shall be deemed to have been blamed.

3. The reopening of the disciplinary procedure shall include:

1) the designation of the disciplinary body;

2. date of issue of the order;

3. the name, business degree and position of the obviated service;

4) a description of the disciplinary rewinding of the accused blamed with his legal qualification;

5) the reasons for the factual allegations of the disciplinary scrolling;

6) the designation of the officer conducting disciplinary proceedings;

7. the signature, stating the name, business degree and official position of the person empowered to initiate disciplinary proceedings;

(8) instruction on the powers conferred on the Commission during the disciplinary procedure.

Article 175. [ Disciplinary of disciplinary proceedings] 1. disciplinary proceedings shall not be initiated after the expiration of 3 months from the date on which the disciplinary body has taken note of the breach of official duties by the officer and after 2 years after committing the act, subject to the paragraph. 4 and 5.

2. If, due to the absence in the service of the officer, there is no possibility to provide explanations, he may submit them to the presenter disciplinary proceedings in any other place.

3. In case of an justified illness of absence in the service, explanations may be submitted after prior consultation with the doctor.

4. The terms set out in the paragraph. 1 shall not run in the absence of an officer in service.

5. If the act of the officer's act contains the hallmarks of a criminal offence or a treasury crime, the statute of limitations of disciplinary proceedings shall take place no earlier than the statute of limitations provided for in the Criminal Code or the Code of Criminal Law for that crimes.

Article 176. [ Right to defend] 1. The defended shall have the right to defend, in particular, he may choose the defender from among the officers or establish his or her defense counsel or counsel. The defender shall be entitled to represent the defended within the limits of the written plenipotentiary.

2. Where a disciplinary spokesman has lodged an expulsion sentence from the service and the defender has no choice, the competent disciplinary authority shall designate the defender from among the officers.

Article 177. [ Termination of disciplinary procedure] 1. Evidence in disciplinary proceedings should be completed within 3 months from the date of initiation of proceedings. A higher authority may, in the form of a provision, extend the time limit for carrying out the evidence to the disciplinary body no longer than 3 months. Where disciplinary proceedings are carried out by the Head of the Customs Service, the order of extension of the carrying out of evidence shall be issued by the Head of the Customs Service.

2. Upon termination of the disciplinary proceedings, he shall be acquainted with the acts of the proceedings.

3. A disciplinary officer shall, after the proceedings, draw up a report which shall:

1) indicate the disciplinary body which issued the decision to initiate disciplinary proceedings and the person conducting the proceedings;

2) indicate the blamed and determine the alleged disciplinary rewinding, with a description of the facts established on the basis of the evidence collected;

3. submit proposals for:

(a) acquittal, or

(b) to refrain from penalising, or

(d) redemption of the proceedings.

Article 178. [ Disciplinary decision] 1. The disciplinary ruling shall be issued after hearing the disciplinary and blamed ombudsman and his defender, if he has been established, and after considering other evidence of relevance in the case.

2. If the blamed notified of the time limit of the hearing declares that he will not take part in the hearing or does not appear to be heard without justification, the hearing may be held without his participation. In such a case, it is considered sufficient to read its previously submitted explanations.

3. The disciplinary decision shall include:

1) the designation of the disciplinary body;

2) the date of the judgment;

3. the name, business degree and position of the obviated service;

4) a description of the enrolment of the disciplinary allegation blamed with the legal qualification;

5) resolution;

6) factual and legal justification;

7. instructing the law, the time limit and the procedure for bringing the measure to appeal;

8) the signature of the person authorized to issue the disciplinary decision, and the stamp of the disciplinary body, and the name, business degree and official position of the person authorized to issue the disciplinary decision.

Article 179. [ Appeals procedure] 1. The disciplinary ruling shall, together with the justification, serve to the officer within 14 days from the day of its issue.

2. From the disciplinary decision issued by the chief of the customs office of the officer may appeal to the director of the customs chamber within 14 days from the date of service of the decision.

3. From a disciplinary decision issued by the director of the customs chamber, the officer may lodge an appeal to the Head of the Customs Service within 14 days from the date of service of the decision.

4. To the adjudication of the penalty in appeal proceedings The Head of the Customs Service may authorize his deputy, the director of the department at the office serving the minister responsible for public finances or the director of the customs chamber, who has not delivered a ruling The first instance of the disciplinary action. Article Recipe 169 (1) 5 shall apply mutatis mutandis.

5. From the disciplinary decision issued by the Head of the Customs Service, the officer may file a request for reconsideration of the case within 14 days from the date of service of the decision.

Article 180. [ Prohibition of stricter penalties in appeal proceedings] In appeal proceedings, a surrotable penalty cannot be traced from the judgment in the contested disciplinary decision.

Article 181. [ The right to lodge a complaint to the administrative court] The right to lodge a complaint with the administrative court on the basis laid down in separate provisions shall be open to disciplinary decisions given in appeals or proceedings for reconsideration of a case.

Article 182. [ Execution of penalties to be held in disciplinary proceedings] A disciplinary action shall be exercised by the Head of the Office on the date on which the disciplinary decision is entitled to be passed.

Article 183. [ Enforcement of disciplinary penalties] 1. The disciplinary penalty referred to in art. 167 par. 1 point 1, shall be wiped after six months from the date of service of the final disciplinary decision.

2. The disciplinary measures referred to in art. 167 par. In accordance with Article 1 (1) (1) and (3), they shall be wiped out 12 months after the date of service of the Disciplinary Decision.

3. The disciplinary measures referred to in art. 167 par. 1 points 6, 7 and 9 shall be wiped after 2 years after the date of service of the Disciplinary Decision.

4. The disciplinary measures referred to in art. 167 par. 1 points 4, 5 and 8 shall be wiped after 2 years after the execution of those penalties.

5. At the request of a punished tart may take place after one year from the date of execution of the sentence.

6. The dismissal of the sentence of disciplinary expulsion from the Customs Service and the destruction of the write-off of the disciplinary decision shall take place with the expiry of the period referred to in art. 167 par. 2.

7. Copies of disciplinary decisions attached to the personal file shall be subject to destruction with the expiry of the time limits referred to in paragraph. 1-6.

Article 184. [ Re-punitive] If the officer is punished again with disciplinary action against the dismissals of the previously imposed disciplinary penalty, the period required to frighten that penalty shall be counted from the date of the new penalty.

Article 185. [ Expert Expenses] The costs of experts appointed by the Disciplinary Body and the costs contracted by the Disciplinary Body shall be borne by the competent authority.

Article 186. [ Delegation] The Minister responsible for public finance will determine, by way of regulation, the detailed procedure for conducting the investigation, disciplinary action, appeal proceedings, disciplinary decisions, and the conduct of the proceedings, with a view to the the soundness and efficiency of the proceedings.

Article 187. [ Application of provisions of the Code of Criminal Procedure] The provisions of the Code of Criminal Procedure shall apply mutatis mutandis in matters not governed by this Chapter.

Chapter 12

Examination of disputes over claims by officers of a business relationship

Article 188. [ Consideration of disputes over officers ' claims] 1. In the case of the decision to transfer, entrust the duties of duty on another position, transfer to a lower position, transfer to another or equivalent business position in connection with the reorganisation of the entity organizational, determination of the conditions of service in connection with the abolition of the business unit or suspension in the performance of official duties, the officer may, within 14 days from the date of service of the decision, submit a request for a repetition of the consideration of the case.

2. In the case of the release of the decision to release from the service, the officer may, within 14 days from the date of service of the decision, lodge an appeal to the Head of the Customs Service.

3. In the event that the decision to release from the service shall be issued by the Head of the Customs Service, the officer may, within 14 days from the date of service of the decision, apply for reconsideration of the case.

4. The application of the applications referred to in paragraph 1 shall be made. 1 and 3, and the appeal referred to in paragraph 1. 2, does not hold the execution of the decision.

5. To proceedings in the cases referred to in the paragraph. 1-3, the provisions of the Act of 14 June 1960 apply. -The Code of Administrative Procedure (Dz. U. of 2016 r. items 23, 868, 996 and 1579).

6. From the decision made in the proceedings of the request for reconsideration of the case or issued as a result of the appeal shall have the right to lodge a complaint with the administrative court on the rules specified in the separate provisions.

Article 189. [ Court of First Instance in the field of labour law] Disputes over claims against the officers ' business relationship in matters not listed in the article. 188 par. 1 shall examine the court competent in matters of employment law.

Chapter 13

Amendments to the provisions in force

Article 190. (bypassed)

Article 191. (bypassed)

Article 192. (bypassed)

Article 193. (bypassed)

Article 194. (bypassed)

Article 195. (bypassed)

Article 196. (bypassed)

Article 197. (bypassed)

Article 198. (bypassed)

Article 199. (bypassed)

Article 200. (bypassed)

Article 201. (bypassed)

Article 202. (bypassed)

Article 203. (bypassed)

Article 204. (bypassed)

Article 205. (bypassed)

Article 206. (bypassed)

Article 207. (bypassed)

Article 208. (bypassed)

Article 209. (bypassed)

Article 210. (bypassed)

Article 211. (bypassed)

Article 212. (bypassed)

Article 213. (bypassed)

Article 214. (bypassed)

Article 215. (bypassed)

Article 216. (bypassed)

Article 217. (bypassed)

Article 218. (bypassed)

Article 219. (bypassed)

Article 220. (bypassed)

Article 221. (bypassed)

Chapter 14

Transitional provisions

Article 222. [ Officers of the customs officers] 1. The customs officers, who on the day of the entry into force of the Act were serving in the Customs Service become officers within the meaning of the Act.

2. In matters relating to fundamental and official positions, until 31 December 2010. the existing provisions shall apply.

3. By 31 December 2010 at the latest. the Head of the Office shall present to the customs officers referred to in paragraph 1. 1, a written proposal specifying, in accordance with the provisions of Chapter 8 and 10 of the Act, the place of service, the position and the salary.

4. In the case referred to in paragraph. 3 if the proposed salary is lower than before, the customs officer shall retain the right to use the salary so far.

5. The customs officer, who has been presented with the proposal referred to in the paragraph. 3, make a declaration of acceptance or a refusal to accept within 7 days from the date of receipt of the proposal. Failure to make a statement within this time limit shall be tantamount to refusing to accept this proposal.

6. In the event of refusal to accept the proposals referred to in the paragraph. 3, the customs officer shall be released from the service after the expiry of the following:

1) 2 weeks in relation to customs officers in the preparatory service,

2) 3 months in relation to customs officers in the service of a permanent

-from the date of submission of the declaration of refusal to accept the proposal referred to in paragraph 1. 5.

Article 223. [ Appointment of officers on duty rates] 1. Within a period of one month from the date of entry into force of the Act, the Head of the Office shall make appointments of officers on business degrees.

2. The customs officer performing before the day of the entry into force of the Act to the extent of the customs commissioner, the customs-commissioner, the general customs commissioner or the national customs commissioner shall be determined by the degree in the corps of officers of the senior services Customs.

3. The customs officer, who before the date of entry into force of the Act:

1) he has served as a customs aspirant, a senior customs aspirant or a customs sub-commissioner or

(2) he has held a position which has been associated with the official duties of the customs officers or servants, or has fulfilled his duties in that post, and has served in the service of the permanent service to a degree other than that mentioned in paragraph 1 and in paragraph 1. 2

-a degree in the rank of the officers of the junior Customs Service.

4. The customs officer, who, before the date of entry into force of the Act, served as a junior aspirant of a customs duty, a senior customs dispatcher or a customs dispatcher, is determined by the degree in the corps of the aspirants of the Customs Service.

5. A customs officer who, before the date of entry into force of the Act, served as a junior dispatcher, a senior customs auditor, a customs auditor or a junior customs auditor shall be specified a degree in the corps of the Customs Service sub-officers.

6. The customs officer, who, before the date of entry into force of the Act, served as the degree of application of customs duties shall be determined by the degree in the corps of the serial Customs Service.

7. Determination of the official grades referred to in paragraph. 2-6, depending on the period of service of the Customs Service or employment in the customs or treasury administration and the experience and education in the field of duties of the Customs Service.

8. The customs officer referred to in the paragraph. 2, shall be exempt from the training and examination referred to in art. 115 (1) 8.

9. The customs officer referred to in the paragraph. 3, enters into the corps of the officers of the junior Customs Service and remains in it, if within 2 years from the date of entry into force of the Act complete the specialist training and confirms the examination of the completion of this training. In the case of non-completion of specialist training and non-confirmation of the completion examination of this training, the customs officer shall be appointed to the degree in the corps of aspirants.

10. The customs officer, whose degree is determined in the corps of the aspirants of the Customs Service, shall be exempt from the training and examination referred to in art. 115 (1) 7.

Article 224. [ Execution of tasks by members of the civil service body] The tasks referred to in Article 2. 1 points 1, 4 to 7 and 10, until 30 June 2010. may carry out members of the civil service corps.

Article 225. [ Proceedings concerning recruitment to the Customs Service] For proceedings concerning recruitment to the Customs Service initiated on the basis of existing regulations and not completed until the date of entry into force of the Act, the provisions issued on the basis of art shall apply. 3 para. 2 of the Act repealed by Article 243.

Article 226. [ Preparatory service] 1. To a customs officer who, before the date of entry into force of the law, has begun and has not completed the preparatory service shall apply the provisions of the past, subject to the paragraph. 2 and 3.

2. To a customs officer, who before the date of entry into force of the Act, on the basis of the existing regulations:

1) he has received practical training;

2) confirm the examination of the completion of the basic customs course or has submitted a vocational examination;

3) confirmed an examination of the foreign language to the extent that it is possible to perform the duties of the official

-the provisions of Chapter 8 of the Act shall apply.

3. To a customs officer who before the date of entry into force of the Act has begun and has not completed the preparatory service shall apply mutatis mutandis Art. 80 par. 4.

Article 227. [ Disciplinary proceedings initiated and not completed] For disciplinary proceedings initiated and not completed before the entry into force of the Act, the provisions of Chapter 11 of the Act shall apply, unless the provisions so far are more relative to the obviate.

Article 228. [ Disciplinary penalties] For disciplinary penalties imposed before the entry into force of the Act, the provisions on the withholding of penalties contained in Chapter 11 of the Act shall be applied, unless the provisions so far are more relative to the punished.

Article 229. [ Disciplinary spokesperson] A disciplinary spokesperson appointed on the basis of the Act repealed by Article 243 operates until the end of the period for which it was appointed.

Article 230. [ Customs Officer Discharged from Service] To a customs officer discharged from service before the date of entry into force of the Act on the basis of art. 25 par. 1 points 8a and 8b of the Act repealed by Article 243, as amended by the Law of 23 April 2003. on the amendment of the Act-Customs Code and the amendment of the Law on the Customs Service (Dz. U. Entry 1122) the provision of art. 109 shall apply mutatis mutandis.

Article 231. [ Cases from a business relationship] 1. In cases of a business relationship which occurred before the date of entry into force of the Act, the provisions of the previous one shall apply.

2. Where the provisions of the law make the right to a benefit or its dimension from the service period, the customs officers shall retain the continuity of service. The existing periods of service in the Customs Service and employment in the customs administration shall be treated as serving as a service within the meaning of the provisions of the Act.

3. The officers of the customs officers receiving the cash benefits referred to in art. 20 and art. 20a par. 1 of the Act repealed by Article 243, retain the right to these benefits under the conditions stipulated in the Act.

Article 232. [ Activities subject to official review] In entities operating on the date of entry into force of the Act the activities subject to official verification referred to in art. 6f Act repealed in Art. 243, shall not be carried out by official examination.

Article 233. [ Game activities] 1. In entities conducting on the date of the entry into force of the Act the activities in the field of numerical games, videoteria, bingo cash games, and mutual establishments referred to in the Act of 29 July 1992. with games and betting, an official check shall be carried out within 5 months from the date of entry into force of the Act.

2. In order to make official checks on the entities referred to in paragraph. 1, send to the competent chief of the customs office, within 2 months from the date of entry into force of the Act, the notification and documentation relating to that activity.

3. For the official examination referred to in paragraph. 1, the provisions of Article 1 shall apply. 64 par. 4 pt. 1, paragraph. 5 and para. 6 point 1.

Article 234. [ Lottery activities] Entities conducting on the day of the entry into force of the Act the activities in the field of cash lotteries, games of telebingo, fanny lottery, bingo fanny games, promotional lottery and audiotex lottery, referred to in the Act of 29 July 1992. concerning the games and the mutual undertakings, shall be sent to the competent Chief of the customs office of the application and documentation relating to that activity within 3 months from the date of entry into force of the Act.

Article 235. [ Definitions] Whenever you are in separate regulations, you are talking about:

(1) customs controls, shall be understood to mean the control referred to in Article 3 (1). 30 par. 2 point 1;

2. specific tax supervision-this is understood by the control referred to in Article 3 (2) of the EC Regulation. 30 par. 2 points 2 to 4 and paragraph 2. 3 points 1 and 1a;

3. customs seals or official security shall be understood by the official seals referred to in Article 3. 42.

Article 236. [ Customs controls] Customs controls and checks carried out under special tax surveillance initiated and not completed before the entry into force of the Act are carried out on the basis of existing provisions.

Article 237. [ Conduct initiated and not completed] 1. To proceedings initiated and not completed before the date of entry into force of the Act, carried out on the basis of the provisions of the Act of 19 March 2004. -Customs law, the existing provisions shall apply, subject to paragraph. 2.

2. Where the proceedings referred to in paragraph 2 are in the proceedings referred to in paragraph 1. 1, there has been a change under the law by the change of bodies, the provisions as set out by the law are applied and all the actions taken in the course of the action remain in force.

Article 238. [ Conduct initiated and not completed] 1. To proceedings instituted and not completed before the date of entry into force of the Act, carried out on the basis of the provisions of the Act of 29 July 1992. of games and betting, the current rules apply.

2. The property of the bodies in the cases referred to in the paragraph. 1, shall be determined on the basis of the provisions of the Act of 29 July 1992. about the games and mutual companies in the version given by the law.

Article 239. [ Inspection procedures initiated and not completed] Control proceedings initiated and not completed before the entry into force of the Act by the Minister responsible for public finances or directors of treasury chambers under the Act of 29 July 1992. with games and betting, they take over the right primates of customs offices. All actions taken in the course of action shall remain in force.

Article 240. [ Conduct on Treasury Crimes and Treasury Offences] Proceedings in the cases of treasury offences and treasury offences referred to in art. 107-111 § 1 of the Code of Penal Criminal Code, initiated and not completed before the entry into force of the Act, continue to lead the competent authorities so far.

Article 241. [ Financial measures obtained by the State Treasury title of forfeiture of goods or property advantages] 1. Financial measures of 20% of the income obtained by the State Treasury title of forfeiture of items or benefits of property originating from the disclosed by officers, former officers and former officers of the Customs Inspectorate crimes and misconduct against property and treasury offences shall be allocated to the incentive fund for rewards for officers who have contributed directly to their disclosure, and for officers and members the civil service corps who have contributed to the income.

2. The Minister responsible for public finance shall determine, by way of order, the conditions and modus for the award and payment of the prizes referred to in paragraph 1. 1, having regard to the relation of the amount of individual prize to the income received by the State Treasury and the effort of the officer.

3. Paragraph Recipe 1 and the implementing rules issued on the basis of the paragraph. 2 shall be valid until 30 June 2010.

Article 242. [ Implementing rules] 1. Implementing rules issued on the basis of art. 1d ust. 3, art. 1f ust. 3, art. 3 para. 2, art. 5 par. 3, art. 5 par. 4, art. 6g par. 1, art. 6l par. 3, art. 6s, art. 6t, art. 6x ust 6, art. 6za par. 2, art. 6zn para. 2, art. 7 ust. 2, art. 9 ust. 4, art. 16 ust. 2, art. 20 para. 3, art. 20a par. 2, art. 31 par. 3, art. 32 par. 3, art. 38 par. 3, art. 40 par. 3, art. 42, art. 46 (1) 2, art. 49 (1) 3, art. 51, art. 54 para. 4, art. 55 par. 2, art. 55 par. 3, art. 57 (1) 2, art. 80 of the Act repealed by Article 243, they retain the power until the entry into force of the implementing rules issued on the basis of art. 4 par. 3, art. 9 ust. 3, art. 12 (1) 2, art. 15 para. 7, art. 19 (1) 3, art. 21 (1) 1, art. 28 para. 3, art. 30 par. 7, art. 36 ust. 6, art. 46 (1) 5, art. 46 (1) 6, art. 49 (1) 1 and paragraph 2, art. 50 par. 1, art. 68 par. 8, art. 77 par. 4, art. 80 par. 6, art. 82 ust. 6, art. 84 (1) 2, art. 92 (1) 4, art. 93 (1) 3, art. 112 (1) 12, art. 113 (1) 3, art. 114 par. 2, art. 120 (1) 7, art. 121 (1) 3, art. 123 10, art. 129 (1) 5, art. 130 (1) 3, art. 131 (1) 4, art. 135 par. 2, art. 141 (1) 2, art. 142 (1) 2, art. 145 (1) 4, art. 147, art. 154. 4, art. 155 (1) 9, art. 156. 2, art. 157 ust. 3, art. 160 (1) 3, art. 186, art. 241 (1) 2 of the Act, however, no longer than for 12 months from the date of its entry into force.

2. Implementing rules issued on the basis of art. 1e ust. 1 of the Act repealed by Article 243, they retain the power until the entry into force of the implementing rules issued on the basis of art. 13b par. 1 of the Act of 19 March 2004. -Customs law, no longer than for 6 months from the date of entry into force of the Act.

3. Implementing rules issued on the basis of art. 76 (1) 3 and art. 86 (1) 2 of the Act of 20 June 1997. -The law on road traffic shall remain in force until the entry into force of the implementing rules, issued on the basis of the Article. 76 (1) 3 and art. 86 (1) 2 in the wording given to the Act, no longer than 18 months from the date of entry into force of the Act.

4. Implementing rules issued on the basis of art. 96 (1) 5 of the Act of 19 March 2004. -The customs law shall retain the power until the entry into force of the implementing rules issued on the basis of the art. 96 (1) 5 of the Act of 19 March 2004. -Customs law as amended by the law, but no longer than six months from the date of entry into force of the Act.

Chapter 15

Final provisions

Article 243. [ Repealed provisions] The Law of 24 July 1999 shall be repealed. o Customs Service (Dz. U. of 2004 items 1641, z późn. zm.).

Article 244. [ Entry into force] The Act shall enter into force after 21 days from the day of the announcement, except for Art. Par. 148 1 point 3, which shall enter into force on 1 January 2011.

[ 1] On the basis of paragraph 6 of the judgment of the Constitutional Court of 24 November 2015. (Journal of Laws pos. 2023) art. 143 is inconsistent with art. 66 (1) 1 in connection with art. 92 (1) 1 Constitution of Poland. Art. 143 will expire on 3 December 2016.

The Act Of 27 August 2009 Of The Customs Service

Original Language Title: USTAWA z dnia 27 sierpnia 2009 r. o Służbie Celnej

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ACT of 27 August 2009 o Customs Service

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ACT

of 27 August 2009

o Customs Service