Legislative Support for Customs Regulations in the Second Polish Republic in the 1920s
DOI:
https://doi.org/10.31861/hj2025.61.58-65Keywords:
legislative support, Second Polish Republic, customs policy, customs administration, customs regulations, customs tariffsAbstract
This article examines the formation and development of legislative support for the customs policy of the Second Polish Republic in the 1920s. After the restoration of Poland’s independence in 1918, one of the key components of state governance was the reorganization of the customs system as an essential instrument for regulating foreign trade, securing state revenues, and ensuring economic security. In the challenging context of post-war economic instability, regional fragmentation, and the absence of a unified legal framework, the Polish government undertook the establishment of a common customs territory that encompassed all lands of the newly reconstituted state.
Special attention is given to the analysis of core legislative acts and resolutions adopted by the Ministry of the Treasury and the Council of Ministers. It is established that the legal framework regulated the organizational structure of customs administration (including first- and second-instance customs offices and customs guards), the procedures for taxing imported and exported goods, the granting of temporary exemptions and licenses, and the coordination between ministries in foreign trade regulation.
The article also highlights provisions concerning criminal liability for customs violations and the procedures for appealing decisions issued by customs authorities. It concludes that legislative support for customs regulations in the 1920s was a significant factor in strengthening state sovereignty, unifying the formerly partitioned territories under a single legal system, and building an effective mechanism of economic oversight. At the same time, these legislative initiatives reflected efforts to adapt to the evolving economic landscape and the interests of Polish industry.
References
1. Barmak M., Mytna polityka v Druhii Rechi Pospolytii [Customs Policy in the Second Polish Republic], in «Aktualni pytannia u suchasnii nautsi», 2024, № 7 (25), s. 897–912.
2. Dobrzhanskyi O., Stanovlennia fiskalnykh i mytnykh orhaniv v Druhii Rechi Pospolytii [The Formation of Fiscal and Customs Authorities in the Second Polish Republic], in «Naukovyi visnyk Chernivetskoho natsionalnoho universytetu imeni Yuriia Fedkovycha. Istoriia», 2024, № 59, s. 109–116.
3. Kulyk S., Umovy ta osoblyvosti peremishchennia transportnykh zasobiv cherez mytni kordony Rechi Pospolytoi u mizhvoiennyi period [Conditions and Features of the Movement of Vehicles Across the Customs Borders of the Second Polish Republic in the Interwar Period], in «Vcheni zapysky Tavriiskoho natsionalnoho universytetu imeni V.I. Vernadskoho. Seriia: Istorychni nauky», 2023, t. 34 (73), № 1, s. 86–91.
4. Rusenko S., Mytno-taryfna polityka Polshchi u mizhvoiennyi period XX stolittia na zakhidnoukrainskykh zemliakh [Customs and Tariff Policy of Poland in the Interwar Period of the 20th century in Western Ukrainian Lands], in «Zbirnyk naukovykh prats: Istoriia torhivli podatkiv ta myta», 2012, № 1 (5), s. 149–153.
5. Rozporządzenie Ministrów Skarbu oraz Przemysłu i Handlu o taryfie celnej [Regulation of the Ministers of Treasury and Industry and Trade on the Customs Tariff], in «Dziennik Ustaw Rzeczypospolitej Polskiej», 1920, nr. 51, poz. 314, s. 893–898.
6. Ustawa z dnia 15 lipca 1920 r. o obrocie towarowym z zagranicą [Act of 15 July 1920 on Trade in Goods With Foreign Countries], in «Dziennik Ustaw Rzeczypospolitej Polskiej», 1920, nr. 79, poz. 527, s. 1442.
7. Ustawa z dnia 7 lipca 1921 r. o zniesieniu ograniczeń w zakresie obrotu ziemiopłodami oraz o postawieniu Ministerstwa Aprowizacji w stan likwidacji [Act of 7 July 1921 on the Abolition of Restrictions on Trade in Agricultural Products and on the Placing of the Ministry of Supply Into Liquidation], in «Dziennik Ustaw Rzeczypospolitej Polskiej», 1921, nr. 63, poz. 389, s. 1053.
8. Ustawa z dnia 31 lipca 1924 r. w przedmiocie uregulowania stosunków celnych [Act of 31 July 1924 on the Regulation of Customs Relations], in «Dziennik Ustaw Rzeczypospolitej Polskiej», 1924, nr. 80, poz. 777, s. 1225–1226.
9. Zbiór przepisów celnych oraz przepisów związanych z postępowaniem celnem. Wydanie oficjalne [Collection of Customs Regulations and Regulations Related to Customs Procedures. Official Edition], 1930, t. I, s. 1–2.
10. Zbiór ustaw, rozporządzeń i tymczasowych przepisów obowiązujących straż celną pełniącą ochronę północnych, zachodnich i południowych granic Rzeczyp. Polskiej. Wydanie drugie nieoficjalne rozszerzone i uzupełnione według stanu z dnia 1. października 1926 r. Opracował Krywieńczyk Ludomir Komisarz Straży Celnej Kierownik Komisarjatu Straży Celnej [Collection of Acts, Regulations and Temporary Provisions Binding the Customs Guard Performing Protection of the Northern, Western and Southern Borders of the Republic of Poland. Second Unofficial Edition Expanded and Supplemented as of October 1, 1926. Prepared by Krywieńczyk Ludomir Commissioner of the Customs Guard Head of the Customs Guard Commissariat], 1926, s. 1–2.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Іван Зуляк
This work is licensed under a Creative Commons Attribution 4.0 International License.
