Customs crimes, including smuggling, play a significant role among fiscal crimes. Detection of such an offense in Poland is carried out by a uniformed formation called the Customs Service. It ensures the protection and security of the customs territory of the European Union - it supervises issues related to the legal import and export of goods.

Why is smuggling taking place on such a large scale?

Border traffic is still very intense, and customs smuggling is one of the most frequently committed criminal fiscal offenses. This is because it is not possible to check every person crossing the border - it would lead to blocking the passages. Therefore, a selective customs control system is applied.

Another reason is the fact of taxing goods with indirect taxes, i.e. on goods and services and excise taxes. Theoretically, they are borne by the consumer as the final recipient, but in practice they are paid by the supplier. Transporting goods in a prohibited manner brings a greater profit than that in accordance with the law. Such material benefits, as well as fairly quick and easy obtaining thereof, have a strong impact on people potentially willing to join illegal activities.

An attractive aspect for smugglers are also the differences in prices of goods subject to excise duty in individual European Union countries, or between a Member State and a country outside the EU. An example is the smuggling of alcohol from Estonia to Finland, where the differences allow the price to be up to three times higher for each liter.

Smuggling in Polish law

The person transporting the goods to the country or exporting them abroad is obliged to present this fact to the customs authority or make a customs declaration. Failure to comply with this obligation exposes the customs duty to a reduction and is punishable by a fine, imprisonment or both. The same penalty may be imposed on the perpetrator if he illegally transports goods for which there is non-tariff regulation.

The provisions of Polish law protect both the financial interest of the European Union budget and the State Treasury through customs duties, and the economic interest of the Member States, controlling the course of the rationing process.

Penalties for the illegal carriage of goods

There are customs smuggling and smuggling of excise goods. The first concerns the transport or export of goods without making a customs declaration or presenting the products to customs. In such a situation, there is a risk of a fine of up to 720 daily rates (each from PLN 10 to PLN 2,000), imprisonment or both. The same applies to goods subject to non-tariff regulation. However, if the amount of the customs duty at risk of depletion or the value of the products is small, there is a smaller penalty in the form of the fine itself. When the values ​​do not exceed the threshold set out in the Act, the perpetrator will be fined for a tax offense, specified in amount.

Smuggling of excise goods is the importation into the territory of the country of products that should be marked with excise stamps, but this obligation has not been fulfilled. In this case, the penalty is the same as in the situation described above - up to 2 years imprisonment or both. When the value of the tax due is small, only a fine is imposed, and when it does not exceed the statutory threshold, a tax offense is applied.

Accordingly, the offense can be treated in three levels:

  • as a basic customs offense,
  • as a privileged customs offense,
  • as a tax offense.

In addition to the fine, the transported goods are at risk. If the act qualifies as a crime, their confiscation is obligatory, and if it is found to be an offense, then the seizure of the transported items is optional.

Who is responsible?

Responsibility for the smuggling of any goods, including alcohol, rests with the person who has to present them to customs and pay the customs duty. Such an offense is also the responsibility of the person who, on the basis of the law, contract, decision of an appropriate authority or actual performance, supervises the economic issues of a natural or legal person or an organizational unit that does not have legal personality.

Alcohol smuggling during a pandemic

During the coronavirus pandemic, it was noticed that the smuggling of alcohol and cigarettes to Poland decreased. This state of affairs is caused, inter alia, by closing some border crossings for passenger traffic, including coaches, as well as introducing restrictions on the operation of places such as bazaars or markets, where you could buy this type of product. The criminals, however, shifted to other distribution channels, such as private properties or the Internet. To prevent this, the National Revenue Administration (KAS) began to monitor the sale of illegal goods online more closely.

The illicit alcohol market has also changed due to the large increase in demand for denatured ethyl alcohol, which is used to produce the substances much needed to fight the pandemic, such as disinfectants. Ethyl alcohol prices have risen sharply - even by 100%. Isopropyl alcohol also increased in price (even seven times). Due to these factors, smugglers have limited access to cheap alcohol found in non-consumable products that could be recovered for illegal sale. The National Tax Council participates in the production and distribution of this type of product.

The services fight against smuggling

The issue of combating smuggling is very important in the European Community for several reasons:

  • there is one customs territory in the European Union,
  • customs borders have been abolished between individual member states,
  • in relations with non-EU countries, a common customs tariff is applied.

In addition to the increased activity of the National Revenue Council related to the outbreak of the pandemic, this institution constantly carries out road inspections in accordance with the applicable Act on the monitoring system for road and rail freight transport and heating fuel trading.

Customs officers come into contact with unusual methods of illegal transport of products. Merchandise is often placed in car lockers by smugglers, but there are more interesting ways. An example is a truck fuel tank specially converted for this purpose, which has been divided into two parts - one contains diesel fuel, and the other a smuggled liquid. Sometimes bazaars are closed, where illegal trade in smuggled products takes place.

Most investigations in 2004 were launched into smuggling of spirits, especially those with a capacity of 80% or more. There were also attempts to illegally transport wine and beer. In 2004, the Customs Service seized alcohol worth PLN 3.4 million.

The more recent data of the Lower Silesian Customs and Tax Office shows that last year, as a result of an inspection, 1777 liters of illegal alcohol were seized.

The Trade Inspection constantly checks the correctness of trade in alcohol and tobacco products, which covers retail establishments, catering establishments and wholesale warehouses. The services also try to detect alcoholic beverages with false bands, unknown origin or unmarked excise stamps.

Another way to prevent alcohol smuggling is to check foreigners for the legality of their stay in the country.