AbstractOne form of public aid provided for entrepreneurs involved in international trade turnover consists in exempting from customs duty by a customs administration body from the obligation to pay import or export customs receivables. A fundamental principle binding in the European Union is to adhere to competition principles in order not to privilege any entity in the common market. As a result of granting public aid, the entrepreneur obtains gain on terms more favourable than the ones offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Due to the character of this form of granting aid, one should consider that aid in form of customs exemption is realised as de minimis aid, thus, without notification.
The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.