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Abstract

The Polish Customs Service actively participates in both preventing and counteracting all criminal activities threatening the country and its citizens. Apart from being the guardian of public finances, it has a social role in that it reinforces heightened controls in order to prevent the importation/exportation of illegal and/or dangerous goods, endangered species of animals and plants to and from the country. Moreover, it ensures that all measures are implemented to protect cultural heritage, intellectual property and internal market against a trade in goods activities that would adversely affect the conditions of tax competition in the country.

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