Tax and Customs Service (Polish: Służba Celno-Skarbowa) is the customs service of the Republic of Poland and is the uniformed and armed law enforcement agency component operating its own tactical units, within the National Revenue Administration (Krajowa Administracja Skarbowa; KAS) subordinate to the Polish Ministry of Finance.

[1] In its current form, it was established in 2017 by merging the pre-existing Polish Customs Service, created in 1999 from the reformed Central Customs Office (Główny Urząd Ceł) until 1953 known as Central Board of Customs (Centralny Zarząd Ceł), with the fiscal control (and intelligence) service, and incorporating it together with the tax administration into the newly established KAS umbrella structure.

It is responsible for assessing and collecting customs duties and excise, exercising customs control, primarily at the Poland's borders, the entire tax intelligence, targeted fiscal inspections, supervision of legal and combatting illegal gambling, as well as exercising tasks related to tax, customs and illegal gambling investigations (directed by a public prosecutor) in criminal cases, including tactical operations.

[2] The Polish government decided in 2009 that the customs service rank structure would be adapted to the rank structure of the Police and Border Guard.