Tomasz Kulas

Tomasz specialises in tax advisory services related to customs duty, excise duty, non-tariff restrictions on the import and export of goods, tariff classification of goods under CN codes, the SENT system for monitoring the transportation of goods, and INTRASTAT. He provides advice on matters related to the rules of preferential origin of goods and proceedings related to applications for Binding Tariff Information (BTI), Binding Origin Information (BOI), and Binding Excise Information (BEI). He represents taxpayers in filing excise declarations, INTRASTAT notifications, electronic applications for BTI, BOI, and BEI.

Within the scope of his work, he also provides substantive support and represents taxpayers in activities related to the Electronic Customs and Tax Service Platform (PUESC). He represents taxpayers during customs and tax control procedures in the aforementioned areas. He is
an expert in establishing and operating tax warehouses and customs warehouses. He provides substantive support to business entities and acts as a representative in obtaining Authorised Economic Operator (AEO) authorisation and in obtaining Registered Exporter (REX) status. He supports business entities in registering their companies in the registry of entities importing liquid fuels to countries under the authority of the President of the Energy Regulatory Office. He carries out training sessions for companies within his professional specialisation areas.

In private, he is a fan of sailing. During his holidays he conducts maritime cruises on sailboats and motor yachts. He loves outdoor walks with his dog. He listens to classical music and enjoys literature in the genres of philosophy and theology.

Experience:

• He gained professional experience working as a customs inspector at the Customs Office in Katowice (currently Customs and Tax Office) at control and substantive positions for a period of 11 years.
• In commercial law companies, he held independent positions as a specialist and as a representative of the management board for excise and customs related matters.
• As a representative, he participated in the establishment and management of tax warehouses.
• He dealt with tariff classification of goods under CN codes and non-tariff restrictions in international trade.
• He participated in numerous tax inspections and tax proceedings before customs authorities.
• He acted as a representative of
  a company before the Voivodeship Administrative Court in Gliwice in appeals against decisions of the Director of the Customs Chamber in Katowice.
• He conducted numerous training sessions for business entities in the field of excise duty, preferential origin rules for goods, and the SENT system.
• He has a basic command of English.