POLITYKA CELNA W PROCESIE BUDOWANIA GOSPODARKI RYNKOWEJ W POLSCE

Abstract

The Author attempts to describe in his article the Polish customs policy in the nineties. Its particular form was the result of co-existing of some definite reasons that conditioned its successive shifts within particular years. An isolation made by the Author of concrete customs system reflects the specificity and the character of customs policy during Polish transformation of economic system. A periodication of this policy as presented by the Author enables us to state that the customs transformed from a passive mean of national economy policy still in later eighties - into one of fundamental instruments of this policy and especially of commercial policy. Customs as such assumed an active role in constructing of fundamentals of the market economy in Poland.