Chemical Safety of Poland and the European Union and the Activities of the National Tax Administration

Aim: This article attempts to present the issues related to the strengthening of chemical, ecological and environmental safety as an essential component of the safety of citizens and the activities of public authorities, on the example of the activities of the National Tax Administration. Introduction: Currently, over 100 thou. chemical products are used in production and consumption. Therefore, ensuring chemical safety is a priority, taking into account the fact that further civilization development determines maintaining this number at a similar or higher level, which enables greater mobility of societies, as well as providing food for a mass growing population. We encounter illegal activities involving the use of chemicals almost every day, which is an increasing threat to international security and peace in the world, further escalating hybrid threats. Chemical safety is essential for eco logical safety, it guarantees the necessary cleanliness of the environment, and moreover, it is inextricably linked with the health safety of the societies. Ensuring chemical safety and compliance with the environmental protection standards is one of the objectives of the National Tax Administration, which translates directly into the protection of Poland’s borders against environmental, chemical and general international security threats. Methodology: The work includes a synthetic review of basic literature based on guidelines, regulations and directives, both national and European. The current achievements in the area of chemical safety applied in national bodies and the implementation of EU legal acts for the security of Poland were summarized. Conclusions: Based on the analysis and synthesis of the literature review, the effectiveness of the activities of customs and tax authorities in Poland and the European Union in ensuring chemical and environmental safety was assessed. The role of Poland as a border country exposed to smuggling from the eastern direction deserves special attention.


Introduction
National Tax Administration are authorities that enforce the provisions of REACH (Registration, Evaluation and Authorization of Chemicals) [1] and CLP (Classification, Labelling, Packaging) [2] and cooperate with other entities to enforce the obligations aris- In addition, officers were equipped with mobile laboratories to test the quality of fuels. The laboratory is equipped with specialized devices and analysers that allow for screening analyses of crude oil, biofuels and biocomponents. The purpose of these tests is the initial and quick assessment of the properties (parameters) of the products. The use of a mobile laboratory enables officers to detect substandard fuels and fuels from illegal sources anywhere in the country.

Procedure for chemicals introduced into the territory of the European Union
Chemicals and derivative products imported to the European Union are checked and controlled at various stages of transport.
The course of this process takes into account the information available to KAS authorities. Due to this, it is possible to carry out border control at various points in the customs and tax zone -zwalczanie towarów podrobionych i piractwa -w interesie bezpieczeństwa i zdrowia oraz ochrony miejsc pracy tych, którzy są zatrudniani przez legalnych producentów, -wspieranie innych organów w zwalczaniu przemytu narkotyków i broni palnej w ramach walki z przestępczością zorganizowaną i terroryzmem. (sea and air ports, road and pedestrian crossings). In order for the control of goods entering the territory of the Union to be effective and expeditious, the customs authorities require certain information to be sent in good time in order to assess the risk level. Upon delivery of goods to the territory of the European Union, customs authorities require very precise and complete information in the customs declaration. This allows risk to be assessed in advance and checks to be carried out when necessary. governing the import and export of certain hazardous chemicals places obligations on companies wishing to export these chemicals to non-EU countries. Article 18 (1) of that regulation provides that KAS authorities are responsible for controlling imports and exports of chemicals listed in annex I to that regulation.

Customs inspection tasks for chemicals
These chemicals belong to one or more of the three chemical groups listed in parts 1, 2 and 3 respectively of annex I mentioned above. Depending on the assigned group, they are subject to the following procedures: -export notifications (chemicals listed in part 1), In addition, the supervision of customs services covers the export of chemicals or articles listed in annex V of the PIC Regulation [5], the use of which is completely prohibited in the EU and their export is prohibited. Currently, annex V includes soaps con-   A special administrative procedure known as a "special RIN request" has also been prepared to facilitate certain exports. Moreover, it is also used for the export of items cov-

Identification of chemicals at the EU border
Taking goods out of the customs territory of the European Union is possible after completing the customs formalities. They

Identyfikacja chemikaliów na granicy UE
Wyprowadzanie towarów poza obszar celny Unii Europejskiej możliwe jest po dokonaniu formalności celnych. Są one SFT VOL. 59 ISSUE 1, 2022, PP. 110-128 are initiated by the lodging of a customs declaration for export or a re-export declaration for non-Union goods. However, bringing goods into the customs territory of the European Union is possible after completing the customs formalities. They are initiated by the lodging of a customs declaration for release for free circulation or by the submission of another document required for the import of goods.
Transit is a customs procedure that allows carriers to transport goods across borders or territories without paying fees (customs duties, excise duty, VAT and other charges) that are normally due when goods are brought into that territory.
Customs formalities related to the transit of goods are initiated by the lodging of a customs declaration for the transit procedure.
Accurate identification of the declared goods is necessary, as it affects not only the correct calculation of customs duties.

ISZTAR 4 tool
The Information System of the Integrated Customs Tariff

ECICS tool
The European Customs Inventory of Chemical Substances

Main areas of cooperation between Customs and REACH/CLP enforcement authorities
In November 2009, the Chemicals Supervision Cooperation  Customs controls are based on risk assessment. Therefore, the actions of the customs authorities largely depend on risk criteria (i.e. the likelihood that a given good does not comply with a certain requirement). REACH/CLP authorities should contribute to the development of customs risk criteria in close cooperation with the customs authorities. The risk criteria should be periodically reviewed and based on the experience gained to take into account the current situation / Kontrole celne opierają się o ocenę ryzyka. Z tego względu działania organów celnych zależą w dużej mierze od kryteriów ryzyka (tj. prawdopodobieństwa, że dany towar jest niezgodny z określonym wymogiem). Organy REACH/CLP powinny mieć swój wkład w opracowywanie kryteriów ryzyka celnego w ścisłej współpracy z organami celnymi. Kryteria ryzyka powinny być okresowo weryfikowane i czerpać ze zdobytych doświadczeń, żeby uwzględniały aktualną sytuację.   may also be subject to the control of the required concessions [14].
Import and export bans also apply to chemicals listed in regulation 2019/125 on trade in certain goods that could be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment [15].

Facilitating trade and proper standards of security and protection against threats
The development of the global economy forces the market to trade in goods quickly, without unnecessary delays between continents. Facilitating trade is a prime focus of the customs.

Conclusion
Security as a strategic goal of the activities of modern countries should take into account ensuring a stable existence and sustainable development, understood as a balance between economic, social and environmental goals. This means, among others, providing people with access to clean air, drinking water, food products and other consumer goods, and the use of safe chemicals.
Ensuring chemical safety is a special requirement in the category of use in production and consumption of over 100 thousand chemical products. They are necessary for the continuous progress of civilization, expanding the mobility of societies and SFT VOL. 59 ISSUE 1, 2022, PP. 110-128 feeding the rapidly growing number of people. On the other hand, however, they may cause the risk of industrial accidents and catastrophes, for example due to a rapidly progressing decapitalization of infrastructure, e.g. production and transport.
In addition, illegal activity involving chemicals may pose an increasing threat to international security and world peace, fur-