Czas kontroli granicznych ładunków transportowanych w ramach morsko-lądowych łańcuchów transportowych jako czynnik konkurencyjności polskich portów morskich

The duration of border control procedures related to the handling of freight transported by means of sea-road transport chains has become a significant component in competitiveness of seaports. The situation in this regard, existing in the Polish seaports, which was unfavourable against the background of other seaports providing services to the same supply base, resulted in the fact that a significant part of freight, i.e. mainly general containerized cargo, was handled outside the Polish seaports. The situation began to change when amendments to the regulations related to VAT (2011) and the so called “Porty 24” Package (2014) were adopted. In majority of the customs offices located in the biggest Polish seaports both the duration of services provided in relation to customs declaration and the duration of the so called “collective customs clearance” were reduced. The number of customs declarations under the simplified procedure also rose significantly. Between 2007 and 2015 customs duties and taxes in relation to the sea-land handling in Gdańsk, Gdynia, Szczecin and Świnoujście rose more than threefold.