Abstract

Customs confidentiality is one of the privileges protected by the law and regulated in the Customs Act of 27 August 2009. The introduction of a separate regulation concerning customs confidentiality is linked with the specificity of tasks imposed on the Customs Service. Generally, all information held by the Customs Service which are classified under separate regulations enjoy the confidentiality status.

The article on customs confidentiality analyzes legal regulations underlying the duty of confidentiality by specifying the values and catalog of classified information, the confidentiality time limit, as well as the subjective scope of confidentiality, i.e. entities obliged to keep information confidential and entities protected by confidentiality and its right with respect to disposing of the object of protection. Apart from that, the author outlines a catalog of entities authorized to access classified information, techniques of processing classified information, and relationships to other confidentialities. An analysis the the regulations concerning customs confidentiality indicated that generally it is equivalent to fiscal confidentiality due to the reference in unregulated matters to the specific provisions of the Taxation Act concerning fiscal confidentiality, as well as a similar wording of certain customs confidentiality and fiscal confidentiality provisions.