TQS is a Tariff Quota Management and Surveillance System that enables data transmission between all EU Member States' customs units and the European Commission (DG TAXUD). The system operates in Poland since 1 May 2004. It was created in accordance with the acquis communautaire for support of tariff quotas management, ceilings monitoring and import and export surveillance. As in the EU tariff quotas are granted by the Commission on the basis of application date (first come, first serve), it was necessary to launch a special IT system for this purpose.

TQS system permits Polish companies to use EU tariff quotas. All applications submitted by companies are forwarded by national quota management unit to DG TAXUD. Than after the quota is granted - relevant information is saved in TQS database and transmitted to applying customs unit electronically.