Abstract
Customs Service actively supports entrepreneurs consistently and systematically raises standards of customer service. These are the most important strategic objectives of the Customs Service, in part through: increasing the scope and availability of simplification, shortening the service time, increase the use of facilities and increase the availability of e-services. The efforts of the Customs Service in this regard have been noticed and positively evaluated also by international institutions. European Commission announced that the European Union is Polish entrepreneurs are most satisfied with e-services implemented by the Polish Customs Service. According to a report published in October KE: Flash Eurobarometer 399 "The implementation directory of electronic customs in the European Union". Businesses most appreciated Customs Service in the category of the impact of electronic services to simplify customs procedures and causing a reduction in operating costs of enterprises. In these two categories Poland found itself in first place in the European Union.
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