This article is devoted to legal sanctions for customs infringements in the Polish legislation. The author formulates the definitions of customs offences and misdemeanours, presents the basic typology of customs infringements and discusses the sanctions for infringements depending on their type. The special attention is dedicated to the analysis of sanctions contained in the Polish Penal and Fiscal Code and in the Penal Code. The article describes also the recent changes and tendencies in Polish customs law sanctions.
Global Trade and Customs Journal