The paper covers analyses and assessment of many of legal, organisational and technical aspects of compulsory oil stocks in Poland. One of the main objectives of the report was to analyse and assess level of harmonisation and then advise to the Ministry of Economy on the implementation the EU and IEA provisions on liquid fuels stocks and security of oil supply. The paper begins from an analysis of the EU and IEA legal requirements for compulsory oil stocks, and then identified main similarities and differences comparing to Polish legislation. The report describes current statistical reporting system in Poland showing its strengths and weaknesses as well as compliance with the EU and IEA requirements. The utilised algorithms of statistical calculations were discussed and the assessment of the volume and structure of liquid fuels stocks in Poland was carried out. A brief assessment was also carried out of the level of stock in Poland in comparison with other countries applying for the IEA membership. Then detailed characteristics of the current Poland's legislation in terms of its consistency and the existing possibility to undertake effective actions in order to increase the level of oil stocks to the required 90 days' stocks. It was necessary in order to compare with and analyse the corresponding EU and IEA provisions. Report covers a recommended path to achieving the required level of 90 days' compulsory stocks toge- ther with the estimate of full investment expenditure and the costs of system's operations, and also assessment of the outcome of the proposed programme of rise in retail price of motor fuels. Discussion of the crucial issues related to the future structure of emergency stocks management has been made. It includes analyses of various stocks management structures, which are use in neighbouring coun- tries - members of the IEA. On those basis we recommended to incorporate of a stocks management model similar to the one implemented in Czech Republic. The Phare report includes the draft Act on compulsory oil stocks fully compliant with the EU and IEA requirements elaborated by authors within the project tasks. At last report presents of main criteria and necessary procedures to be applied by Poland under the process of the IEA membership.