CUSTOMS SERVICE 2014 Annual Report Warsaw, March 2015
The efficiency and effectiveness of the Customs Service largely determines the Contents financial security of the State as well as the security of the market and citizens of Poland and the European Union. The increasing quality of Customs officers cooperation with entrepreneurs and travellers has a decisive impact on the flow of international trade in goods as well as on the economic development of the country.. Introduction 4 Supporting business activity of entrepreneurs 5 Raising customer service standards 9 Increasing security and market protection 12 Effectiveness and efficiency of revenue collection 16 Management of resources 17 Developments 20 publisher: 2 CUSTOMS SERVICE DEPARTMENT Annual Report Customs Service 2014 March 3
Introduction Active support of entrepreneurs and systematic raising of customer service standards represent the most important strategic objectives of the Customs Service, implemented, among others through: increased scope and availability of simplifications, reduced service time, increased application of facilitating measures and enhanced availability of e-services. Efforts of the Customs Service in this scope have been recognised and positively evaluated by international institutions. The World Bank in its Doing business 2015 report and the European Commission in the Eurobarometer 399 report confirm that the Customs Service in Poland is increasingly business-friendly and provides increasingly improved services. Status of Central and Eastern Europe leader in the World Bank ranking Doing Business 2015 The World Bank ranking Doing Business 2015 shows that the facilitations improving business climate in our country guarantee the status of Central and Eastern Europe leader to Poland. In the category crossborder trade Poland advanced by 5 positions in relation to the previous year. In the report, the reduction of goods clearance in maritime ports to one day has been particularly acknowledged, which is a very good result as compared to many other countries. Considering the specific nature of maritime clearance, the Customs Service has implemented a new service, i.e. pre-arrival clearance, which offers entrepreneurs the opportunity to provide information concerning the consignment in the customs declaration, still before the delivery of the goods to the port. It also accelerates customs clearance significantly. It is an element of the solution launched by the Customs Service in Polish maritime ports, consisting in conducting of all formalities required for release of goods for circulation (by all services) within 24 hours following the submission of the goods to border control (Ports 24 project). The Customs Service also coordinates this project. The first rank in the European Union in the Eurobarometer survey in terms of entrepreneurs satisfaction due to electronic services implemented by the Customs Service On the other hand, the European Commission has informed that Polish entrepreneurs are the ones most satisfied in the European Union with services implemented by the Polish Customs Service. Such a conclusion arises from the EC report: Flash Eurobarometer 399 The electronic customs implementation in the European Union, published in October. Entrepreneurs expressed their highest appreciation towards the Customs Service in the category of electronic services impact on simplification of the customs procedures and the resulting reduction of enterprise operating costs. In those two categories Poland was ranked the best in the European Union. Polish entrepreneurs also believe that owing to the implementation of electronic services by the Customs Service they become more and more competitive, they may expand the assortment of their operations and enter other markets more easily. Supporting business activity of entrepreneurs Simplification of customs procedures and implementation of solutions facilitating international trade in goods represent the priorities of Customs Service. We accomplish our goals both through the amendments to the legislation and organisational facilitating measures, as well as through the consistent use of innovative solutions, to make them respond to the needs of the modern economy. Ports 24 In 2014 the activities aimed at implementation of the Ports 24 programme were completed. Thanks to the solutions introduced, the required formalities related to the clearance of goods imported by sea to Poland shall take no more than 24 hours. As of 1 January 2015, the Customs Service has became the authority responsible for coordination of activities of all control services operating in the Polish sea ports. The new solution refers to cases when the importer, besides declaring the goods for customs clearance, should submit prior declaration to other services (e.g. the Veterinary Inspection, the State Sanitary Inspection, the Plant Health and Seed Inspection and the Agricultural and Food Quality Inspection). The head of the customs office relevant for the maritime port is responsible for informing other inspection services about the import of goods to the customs territory of the European Union, subject to control, and for setting - in agreement with the port operator and goods authorising officer - the conditions (including the hour) and the place of control. Coordination of controls performed by several various control agencies is executed by the Customs Service, due to the use of the electronic data and information flow between the relevant services. This enables the online information exchange concerning the progress of control processes verification of the documents submitted,or termination of the procedure with the positive result. The time of inspection in maritime ports is calculated from the moment of presenting the goods for control (submission of completed application for control to the competent authorities and providing information concerning the hour and place of inspection or control) until the moment of releasing the goods for customs clearance. 4 Annual Report Customs Service 2014 March 2015 5
e-attachments Entrepreneurs have been offered choice while submitting electronic customs declarations. As before, they will be able to submit a hard copy of the documents attached, such as, e.g. phytosanitary certificates, veterinary certificates, concessions, certificates of compliance, alternatively, if more convenient for them, send the appropriate scanned documents by electronic means to the office of declaration submission. Centre of Official Customs Clearance - CUDO The essence of this facilitating measure is that entrepreneurs, following the submission of the customs declaration in electronic form, will be able to present goods for physical control at a place most convenient to them, belonging to this centre (within the specific/ single customs office). On the other hand, the customs clearance (acceptance of the customs declaration) shall take place at CUDO - the unit specialising in processing of electronic customs declarations. This will enable to save time and other costs related to submission of goods for inspection and accelerate/ speed up the customs clearance itself. Centralised clearance inside the country An entrepreneur has been offered (under the national authorisation for simplified procedures) to apply for additional facilitating measure while performing the simplified procedure, i.e. the centralised clearance inside the country. Such a clearance shall be performed through sending the notification/customs declaration to the supervison customs office, where it shall be processed. On the other hand, the goods shall be physically stored at a authorised place, supervised by other customs office, i.e. the presentation customs office (or, in case of the simplified declaration procedure, inter alia, at the yard of the presentation customs office). Pre-arrival clearance The Customs Service has introduced the pre-arrival clearance, enabling earlier preparation of the Customs to the customs clearance, based on the data provided by the entrepreneur in the customs declaration, prior to the presentation of the goods in maritime ports. It will speed up the service provided to the trade in goods in maritime ports, enabling to increase its flow, reduce costs and, consequently, enhance the competitiveness of the Polish ports. A uniform standard of payments to Customs Chambers accounts So far, tax payers using electronic banking applied any proof of payment while performing settlements. At present, also for payments to the customs chambers accounts, it is possible to use the TRANSFER TO TAX OFFICE form. It shall significantly facilitate the performance of settlements through fast identification of payments and elimination of errors, most commonly arising from the incorrect filling in of the field, whereas entrepreneurs will be able to settle their liabilities and receive information on the settlement of the payment more promptly. This will accelerate the releasing of the balance of the collateral pledged. The uniform standard of payments refers to: customs liabilities, VAT in imports, excise duty, gambling tax and tax on extraction of certain minerals (copper and silver). Faster transfer of children and teenagers across the border - ebooking BUS The priority clearance of buses with children and a possibility to book the specific hour of border crossing through the electronic system of clearance reservation - ebooking BUS - is the facilitating measure for organisers of bus transport, enabling faster crossing of the border. The ebooking BUS system enables electronic notification of the Customs Service and Border Guards of the planned arrival of a bus carrying organised tourist groups. Buffer zones preventing accumulation of commercial traffic at the border In situations of significant in- crease of commercial traffic across the border, the Customs Service has introduced a new system enabling to streamline the queues before border crossing points - a system of special buffer zones. It allows for traffic regulation within a several metres distance from border crossing points. Vehicles are stopped using traffic lights or by mobile patrols, and the passage to the zone of direct border crossing is open every few hours, thus eliminating driving around some vehicles waiting in the queue. Facilitating measures in the scope of applying the emergency procedure in case of NCTS system unavailability Limiting the cases when entrepreneurs have to request for approval of the customs authority to apply the emergency procedure in case of the NCTS (New Computerised Transit System ) unavailability. Due to such a facilitating measure entrepreneurs may, in specific situations, independently decide on applying the emergency service with no need to apply for approval of the customs authority. Introducing a possibility to import plant goods, not subject to phytosanitary inspection, across any border crossing point The obligation to carry plants, plant products and other objects that are not subject to border phytosanitary inspection across designated border crossing points representing points of entry, has been waived. At present, if any commodity is not subject to phytosanitary inspection (also when it is of plant origin), it may be introduced to the territory of the Republic of Poland across any border crossing point. Facilitating measures in loading and transhipment Entrepreneurs will be able to load and reload goods without the requirement to visit the customs office, as well as with no need to request the presence of the customs officer during the loading or transhipment. It shall refer to goods exported outside the territory of the EU and imported in transit (under the export or transit procedure). The legislative changes were carried out, comprising: a possibility to obtain a single authorisation, the so-called national authorisation, for individual simplifications, applying on the territory of the entire country, a possibility to use a single authorisation for deferred payment term of customs liabilities on the territory of the entire country, implementation of the new EU provisions regulating the obligations of the customs authorities in the scope of combating the infringements of intellectual property rights. 6 Annual Report Customs Service 2014 March 2015 7
Raising customer service standards In 2014 the Customs Service received over 6.8 customs declarations and excise declarations across the country. It means that each 5 seconds a customs declaration or excise declaration is received. In order to facilitate the international trade in goods and support entrepreneurs, the Customs Service successively raises customer service standards and the quality of the services offered. 100% of export declarations and almost 100% of import declarations are submitted in electronic form. Over 55% of declarations are submitted under a simplified procedure. It saves entrepreneurs time significantly. Poland also belongs to the European leaders (5th place in the EU - following Germany, the Netherlands, France and Italy) in terms of granting the authorised economic operator status (AEO), a proof of the highest trust. 55% of customs declarations are received under a simplified procedure 100% of export declarations and almost 100% of import declarations are submitted in electronic form Number of customs and excise declarations including electronic year total number of documents share of electronic declarations 2008 5 2,7 54,0% 2012 5,5 4,4 80,8% 2014 6,8 5,3 78 % The number of customs declarations and excise declarations is growing systematically (also those submitted online) Annual Report Customs Service 2014 March 9
Service and control of freight and travellers traffic at the border year number of customs officers providing service number of vehicles passenger trucks number of persons crossing border number of containers 2008 3,3 7,3 1,5 35,5 269 * 2012 3,5 10,2 1,9 37,6 381 2014 3,5 12,2 1,9 44 467 * data for 2008 converted to TEU (Twenty-foot Equivalent Unit) Traffic of passenger cars and trucks across border checkpoints with Ukraine, Belarus and Russia trucks Belarus trucks Ukraine trucks Russia passenger Belarus passenger Ukraine passenger Russia 2008 703 698 136 2,2 4,3 841 2012 1 748 175 2,9 4,7 2,5 mln 2014 1,1 611 177 2,7 5,8 3,8 mln Ensuring the flow of traffic and trade in goods at the border In 2014 customs officers cleared 12.2 personal cars, 1.9 trucks and 44 travellers at the external EU border. Due to the efforts undertaken by the Customs Service (e.g. increased staffing, early warning system for extraordinary situations between services of both border states, electronic customs declarations minimising the participation of customs officers, fast lane for empty vehicles, use of scanning devices, control based on risk analysis), despite over 60% growth of border traffic in 2009-2014, the waiting time at the border has not increased. In 2008-2014 successive strengthening of staffing for handling of tasks performed by the Customs Service at the border occurred. The staffing of customs branches servicing the External EU border was strengthened by 414 FTEs. each 2 seconds a passenger car or a truck is cleared at the border, and less than each second - a traveller is cleared The Polish Customs Service handles the section of the External EU border with the highest commercial traffic! The border traffic increases by approx. 10-15% per year 1,9 trucks 12,2 passenger cars 44 travellers cleared by the Customs Service in 2014 at the external EU border 10 Annual Report Customs Service 2014 March 11
Increasing security and market protection One of the main objectives implemented by all European Union Member States is to create a single, internal market which, despite eliminating customs controls at the internal borders, would guarantee the security of citizens and the environment. The task of the Polish Customs Service at the external borders of the EU is to release goods imported from countries outside the European Union for free circulation in the manner providing for their compliance with the security standards applicable to consumers, animals and the environment. The obligations of the Customs Service refer, inter alia, to the compliance control of goods exported from third countries against the requirements related to their quality, labelling, availability of the required accompanying documents confirming the acquisition of the necessary authorisations or performance of laboratory tests, etc. Accordingly, the Customs Service does not permit the import of goods which do not comply with the requirements specified by legal regulations. In 2014 the Customs Service refused to release almost 1500 consignments containing 4.25 pieces of goods for free circulation, including, inter alia, medical devices (2 pcs.), toys (0.74 pcs.), personal protective equipment (0.6 pcs.), IT devices (74 thous. pcs.). The effective limiting of the shadow economy (in the scope of trade in illegal customs goods, excise goods and illegal gambling) is becoming of growing importance for Customs Service. At the same time, entrepreneurs running legal business expect minimising control activities which extend control time and increase costs of business operations. By increased reliance on risk analysis-based control of customs declarations, customs controls have been effectively limiting interventions in the legal trade through significant reduction in the percentage of customs declarations subject to control, with simultaneous maintaining of the effectiveness in detecting the irregularities. In the years 2008-2014 the twelve-fold decrease was recorded (the number of controls was reduced from 16.5% to 1.41%), whereas the effectiveness of detecting irregularities (inter alia, resulting in issuance of decisions recognising the controlled declarations as inaccurate) remained at the same level. Effectiveness of controls prior to goods release 2008 2012 2014 total number of declarations in imports/exports pcs. 1,98 2,57 3,4 declarations subject to control prior to goods release pcs. 326 53 32 % 16,46% 2,07% 1,41 % number of irregularities detected pcs. 8,8 7,5 6,8 % 2,70% 14,14% 21,40 % By reducing the number of customs declarations the Customs Service raises the effectiveness of irregularities detection 12 Annual Report Customs Service 2014 March 13
year Market control and combating crime inside the country number of customs officers involved number of controls penalty imposed - in PLN 2011 2 523 409 19,8 2012 2 567 251 13 2014 1 658 172 8,6 Controls were more commonly based on risk analysis, which increased their effectiveness Control in the scope of excise tax and gambling tax as well as foreign trade in goods year number of customs officers involved number of controls financial impact - in PLN 2008 608 no data 299 2012 608 2 985 463 2014 467 1 695 1 048 Reducing of the control interventions with simultaneous maintaining of the financial impact level of inflows resulting from the irregularities detected year 2008 2012 2014 Disclosures -excise goods tobacco products alcoholic products cigarettes loose tobacco in tanks of vehicles fuel other pcs. kg litre litre litre 260 449 396 34 326 324 489 282 674 526 1,1 0,7 705 6,9 8,6 The Customs Service has been observing increased crime rate in the area of trade in tobacco and excessive fuel import Disclosures - other goods year drugs anabolic steroids and pharmaceutics kg pcs. kg pcs. 2008 4 162* 47 4,8 34 2012 397 10 280 244 2014 1 016 40 648 0,2 * data for 2008 include the seizure of ab. 4 tonnes of hashish in the port of Szczecin Besides providing service of border traffic and trade, customs officers perform multiple tasks associated, inter alia, with the direct customer service and execution of budgetary and control tasks inside the country. The tasks are carried out both in the organisational units of the Customs Service and in the field, e.g. on entrepreneurs premises, on roads (mobile control groups) or on bazaars and markets (preventive patrols of the Customs Service). Since March 2014 the Customs Service has been implementing prevention tasks on market places, which means mainly the permanent presence of customs officers in places of traditional distribution of illegal tobacco products. The effects of these measures include, among others, visible limiting of the illegal offer, lower exposure and increased prices of illegal cigarettes as compared to 2013. Since this year, Customs Service officers have also been patrolling streets outside bazaars and markets, consequently limiting the illegal trade in cigarettes. Besides the smuggled tobacco products, under the penal fiscal procedures the Customs Service also performs seizures of cars used for attempted smuggling. Their number is growing year on year - in 2012 about 600 vehicles were seized, in 2013 - about 900, and in 2014-1100. The effectiveness of Customs Service activities has been confirmed by OLAF - the European Anti-Fraud Office - an independent authority responsible, inter alia, for the protection of financial interests of the European Union. In the annual reports summarising combating of the illegal trade in tobacco products in the EU, OLAF indicates Poland among leaders. The report for 2014 shall be developed in the second half of 2015. year Proceedings in the scope of excise duty and gambling, customs and tax proceedings 2008 2012 2014 proceedings at the level of customs offices proceedings at the level of customs chambers Number of disclosed and seized gambling machines number of machines with organised illegal games no. of proceedings 778 * 109 no. of proceedings 343 75 number of machines with low prizes, non-compliant with the requirements of the Gambling Act total 2008 564 - * 564 2012 3221 60 3281 2014 14 257 161 14 418 * The Gambling Act has been effective since 2009 no. of proceedings 378 78 In the years 2011-2013 Poland was the most effective state in Europe in terms of combating cigarette smuggling 14 Annual Report Customs Service 2014 March 15
Effectiveness and efficiency of revenue collection Taxes and duties collected by the Customs Service constitute 1/3 of the total state budget revenues. In 2014 the Customs Service collected and transferred almost PLN 87 billion to the budget, which makes over 30% of its total revenues. The Customs Service has been increasing the effectiveness and efficiency of budgetary revenue collection, with simultaneous reduction of the number of FTEs and organisational units. It is possible due to the application of modern IT technology, legal and organisational solutions in the scope of entrepreneurs service and consistent introduction of facilitating measures and simplifications for the Customs Service clients. STATE BUDGET REVENUES Other CUSTOMS SERVICE Budget proceeds imposed and collected by the Customs Service in PLN specification 2014 duty 2,4 billion excise duty 61,6 billion VAT in imports 20,2 billion gambling tax 1,2 billion tax on extraction of copper and silver 1,4 billion total 86,8 billion source: Customs Service Each third zloty in the state budget comes from the economic activity supervised by the Customs Service Management of resources Smooth handling of growing number of tasks takes place with the simultaneous reduction of the number of customs officers and civil service employees performing those tasks. Since 2008 the number of FTEs in the Customs Service has decreased by over 840, with the increased share of FTEs in border customs chambers and direct customer service. From 1 February 2008 to 31 December 2014 customs chambers (ICs) situated at the Eastern border (IC in Olsztyn, IC in Białystok, IC in Biała Podlaska, IC in Przemyśl) were strengthened by 374 FTEs. Over recent years, the number of customs branches has been reduced by 11, with simultaneous strengthening of staffing in customs branches providing services at border crossing points and in direct customer service of the Customs Service in other units. The Customs Service has been successively adjusting its organisational structure to the current needs, engaging forces and measures where they are most effectively used for the implementation of the tasks assigned. Number of customs officers and civil service employees in the Customs Service organisational unit 2008 2012 2014 number of FTEs number of FTEs number of FTEs Customs Service Division at MF 344 348 300 customs chambers 5 170 5 460 5108 customs offices 5 644 5 363 4526 customs branches 4 924 4 906 5306 total 16 082 16 077 15240 The number of FTEs in the Customs Service decreased by 842 Number of FTEs in internal customs branches 2008 2012 2014 number of FTEs number of FTEs number of FTEs 1 880 1 765 2216 The number of FTEs in internal customs branches increased due to the incorporation of surveillance units (executing tasks in the scope of market control) to customs branches Number of FTEs in border customs branches 2008 2012 2014 number of FTEs number of FTEs number of FTEs border customs branches 3 045 3 141 3161 border crime combating sections 170 400 432 total border service 3 215 3 541 3593 Since 2008 the staffing at the borders has been strengthened Number of customs branches organisational unit 2008 2012 2014 customs branches 161 154 150 16 Annual Report Customs Service 2014 March 17
Anti-corruption activities of the Customs Service The anti-corruption activities carried out by the Customs Service in the years 2008-2014 resulted in 20-fold reduction of the number of customs officers accused of corruption (from 155 cases in 2008 to 9 in 2014). It means 0.05% of all customs officers employed and on duty. In the scope of the Anti-corruption programme of the Polish Customs Service for 2010-2013+, the following tasks have been implemented: the system of obligatory training for newly recruited customs officers and employees in the scope of ethics and counteracting corruption, preventive measures were implemented (creating the procedures, developing the organisational culture and cooperation with other services aiming at eliminating causes of corruption behaviours of customs officers and employees), risk analysis and random selection for control were introduced, staffing of border crossing points was increased in order to apply the four eyes principle, the rule of drawing lots for positions before commencement of duty service and, on an ad hoc basis, also during \duty service were introduced, the campaign promoting anti-corruption attitude was conducted (broadcast of the anti-corruption clip in the Polish TV - Do not give because we do not take, and you will have problems ; preparation and printing of the anti-corruption poster and its displaying in organisational units of the Customs Service; organising the competition for the anti-corruption slogan among officers and employees of the Customs Service). In 2014 the Action Plan for the years 2014-2019+ was developed and approved, activating and strengthening the anti-corruption system of the Customs Service. The Programme determines main priorities and initiatives aimed at reaching the targets set in the anti-corruption area (audit of implementation and evaluation, implementation of IT tools for monitoring and management of corruption risk, synchronising the anti-corruption system of the Customs Service with the international standards). 200 150 100 Number of corruption-related accusations against officers and employees of the Customs Service in 2008-2014 50 0 2008 2009 2010 2011 2012 2013 2014 Over the last 6 years approximately 20-fold reduction of the corruption phenomenon in the Customs Service has been achieved. The anti-corruption activities of the Customs Service have also resulted in the decline of the number of corruption proposals presented Annual Report Customs Service 2014 March 19
Developments Plans for the nearest future The e-customs Programme: 1. Increasing the competitiveness of enterprises (simplifications for reliable economic operators), 2. Simplification of formalities resulting in acceleration of the flow of goods, 3. More effective customs control and customs surveillance (risk analysis, security), In 2015 the following services shall be made available under the e-customs Programme: JSingle Window ( onestop-shop ) for the settlement of duties and taxes charged by the Customs Service Integrated service in transit Integrated service in export Integrated service in import Integrated service of declarations- INTRASTAT Service of excise goods movement under the procedure of excise duty suspension Uniform management of Customs Service IT systems users ebooking TRUCK: The ebooking Truck system means the possibility of electronic booking of border check time. It shall facilitate the service of the stream of trucks leaving Poland towards Belarus, Russia and Ukraine, significantly reducing or eliminating queuesin front of the border crossing points. Harmonisation of the customs law with the EU legal system The Customs Service has been operating in the environment determined by the harmonisation of the customs law and other legal regulations with the EU legal system and by the computerisation process, including the implementation of the Electronic Customs initiative (creating the paper-free environment for customs and trade and providing security of international trade). The level and rate of economic growth of the country as well as obligation to implement tasks aimed at supporting the entrepreneurship are the key elements of the Customs Service environment. Development of electronic services The Customs Service shall continue to work on the development of the provided electronic services. The main goals in this area shall include improvement of processes carried out by the Customs Service clients (inter alia, border checks, export, import and trade in excise goods) and extending the scope of issues to be handled by electronic means. This goal is compliant with the objective of Measure 2.1. High availability and quality of public e-services of the Operational Programme: Digital Poland Extending of the scope of issues to be handled by citizens and economic operators by electronic means. This goal will be implemented through: Improvement and reducing border controls due to, inter alia, electronic notification of arrival, self-service and automation. Implementation of solutions optimising electronic processing of documents and payments related to economic trading in order to reduce administrative burdens and limitations. Automation of data exchange between clients and partners (veterinary, phytosanitary, sanitary services, Border Guards) and the Customs Service within the customer service, in particular, border check processes. Optimisation of costs, increase of the Customs activities due to the access and exchange of electronic data. Raising the level of services rendered and providing new e-services. Other plans Raising the effectiveness of controls and limiting the control intervention through the improved use of knowledge and information for the risk analysis and targeted control purposes. Broader use of Business intelligence in the governance processes, innovative use of knowledge for the provision of services, supported by modern electronic tools and presence in the digital environment. Interactive presence in the virtual environment through the transfer of information resources of the Customs Service to the Internet - transparency. Cooperation with representatives of employers, associations, unions and professional chambers. Intensification of cooperation with research institutions. Ensuring taxe,and non-tax revenues for the state budget Facilitation of legal economic operations and elimination of bureaucratic barriers as well as improvement of cooperation. Improvement of effectiveness of limiting so called grey economy in the area of tobacco products. Increasing the effectiveness of risk elimination. 100% of INTRASTAT declarations are submitted in electronic form 20 Annual Report Customs Service 2014 March 21
The Customs Service operates at the European level, it is already in the 21st century. A significant part of customs clearance takes place while the freight is still on the sea. Krzysztof Szymborski - the President of the Baltic Container Terminal, Chairman of the Board of Gdynia Port Stakeholders Gazeta Wyborcza, 27 November 2014 Currently the Customs Service controls physically less than 5 percent of goods, what prevents incurring excessive costs by economic operators and does not jeopardise the flow of goods Monika Woźniak-Lewandowska The Spokeswoman of the Board of Maritime Ports in Szczecin and Świnoujście S.A. 22 raport Annual roczny Report Służba Customs Celna Service 2013 2014 kwiecień March 2014 2015 23
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