Search for: [Abstract = "The aim of the article is to trace the process of unification of the customs system of the Republic after the First World War. Considerations include the activities of the Polish authorities in the interwar period in the changing area of the state. During this time, the customs territory was merged, customs administrations were set up there and uniform customs legislation was introduced. These three areas of state activity are the most important components of the customs system, which was part of foreign trade policy. After the end of World War I, the creation of a common legal system and polish customs administration for all districts and the unification of the rules for the functioning of the customs system in the lands of the Second Republic were included in the list of urgent tasks of the state authorities. This process proved to be lengthy and was eventually completed in the 1930s. The evolution of normative regulation has moved towards the best possible use of it as a tool for creating foreign trade policy. As a result, it has led to a gradual change in the directions of trade in Polish. In the second half of the 1920s and 1930s, the share of former possessive states decreased. At the same time, some exchanges were redirected to new counterparties, including overseas markets. The regulations carried out in Poland in 1932 and 1933 must be seen in the context of previous trade experience and the prevailing economic crisis. It should be noted that the great economic crisis has brought about a clear development of customs duties. The highly protective nature of the 1932 customs tariff and the significant differentiation of tariffs made it possible to protect domestic production more rationally. It should be added that the duty also had a fiscal function."]
