The Business Strategy of the Polish Customs Service is the principal document that defines the vision and the aims of the activities of this part of the national administration for the immediate future. The document was prepared by the representatives of the Customs Service and was accepted by the Minister of Finance. The Customs Service identifies itself with the creation and realisation of the Business Strategy that it has prepared. The modified version of the Business Strategy contains current items resulting from requirements of the contemporary legal and economic factors.. The new items meet the challenges of civilisation, the expectations of society and the economic environment, which are put in place by modern government services, as well as taking into account the changes in the external environment and internal changes within the Customs Service. Special attention was given to the new EU recommendations.