The «Directorate of Customs in Lviv» during 1922–1927 played an important role in ensuring economic and fiscal policy within the Kraków, Lviv, Stanislaviv and Tarnopol voivodeships of the Second Polish Republic. It was responsible for customs control, trade regulation and the fight against smuggling, which was of particular importance in the conditions of the restoration of Polish statehood and economic challenges after the First World War. The dissertation analyzes the main aspects of the functioning of this institution, its impact on economic processes and state policy. In 1922, the «Directorate of Customs in Lviv» was established, subordinate to the Ministry of Finance of the Second Polish Republic. Its structure included regional customs offices, customs posts and special departments for control over the import and export of goods. The organized customs guard finally secured border protection.
An important aspect of the directorate's activities was the formation of customs infrastructure and the introduction of new control methods. In addition, the «Directorate of Customs in Lviv» played an important role in the organization and management of the customs service, conducting training for customs officers and providing them with the necessary instructions to perform their duties.
The main functions of the «Directorate of Customs in Lviv» were: carrying out customs control at the borders, ensuring fiscal revenues to the budget, preventing smuggling, regulating exports and imports in accordance with state economic policy. Customs policy was aimed at supporting domestic production, which was reflected in the establishment of tariffs on imported goods, in particular industrial products and food products. At the same time, customs privileges were provided for the import of equipment necessary for the modernization of local industry. The «Directorate of Customs in Lviv» cooperated with enterprises and trade associations, promoting the development of exports. The main items of export were agricultural products, wood and mineral raw materials. At the same time, restrictions were in force on the export of strategically important resources. One of the main tasks of the «Customs Directorate» was to organize customs control and ensure the collection of customs duties, which allowed to significantly improve the financial condition of the state, stabilizing the economy after the First World War. During 1922–1927 customs authorities exercised control over cross-border trade, which allowed to reduce the level of smuggling and illegal transportation of goods, and also contributed to the development of the legal economy.
One of the main challenges in the activities of the «Directorate of Customs in Lviv» was the fight against smuggling, which was especially aggravated in the conditions of an unstable economic situation and social problems in the region. The main smuggled goods were alcohol, tobacco, textiles and agricultural products. To counteract the illegal movement of goods across the border, the «Directorate of Customs» cooperated with the border service, used mobile customs posts and patrols. In 1924, a number of regulatory acts were adopted that increased responsibility for customs violations and provided for stricter sanctions for smugglers.
The activities of the «Directorate of Customs in Lviv» largely depended on the political situation in Poland and international relations. The government sought to protect the national economy, which was manifested in the introduction of protectionist customs tariffs. However, this caused some tension in relations with neighboring states, in particular the USSR and Czechoslovakia. The socio-economic situation also affected the efficiency of the customs authorities. Growing unemployment and economic difficulties contributed to the spread of illegal trade. At the same time, the development of transport infrastructure contributed to more efficient work of customs institutions and improved trade flows.
«Directorate of Customs in Lviv» during 1922–1927 played a key role in customs regulation and economic development of the region. At the same time, political and economic challenges affected the efficiency of customs policy, which required adaptation to changing conditions. Despite the difficulties, the functioning of the «Directorate of Customs in Lviv» was an important stage in the formation of the economy of the Second Polish Republic.
Thus, the activities of the «Directorate of Customs in Lviv» turned out to be a key element in the development of the customs system within the Kraków, Lviv, Stanisławów and Tarnopol voivodeships of the Second Polish Republic.
