March 2026 brings changes to the Electronic Transport Supervision System. The catalogue of goods subject to the obligation of notification to SENT is being expanded. It will also include articles of apparel and clothing accessories, worn clothing and footwear. The following guide contains a complete set of information on what and when the transport of clothing should be notified.
What is the SENT system?
SENT, i.e., the Electronic Transport Supervision System, is used by the National Revenue Administration for monitoring the road and rail carriage and trade of so-called sensitive goods within the territory of Poland. Its goal is to limit the grey economy and counteract tax fraud in the trade of goods. In practice, this means an obligation to notify selected transports to the system and monitor their progress.
When is SENT supervision required?
When the carriage:
- commences on the territory of Poland and ends on the territory of Poland or outside the territory of Poland;
- commences and ends outside the territory of Poland;
- commences outside the territory of Poland and ends on the territory of Poland.
If an entrepreneur:
- sends, receives, transports goods covered by the SENT system,
- trades in heating fuel,
- performs international carriage of goods,
they are obliged to make a notification of the carriage to the electronic SENT register and to supplement and update it. As a carrier, they are also obliged to equip the means of transport with a device transmitting geolocation data.
What should you know about SENT?
Reference number – check before commencing the carriage.
- If you are a carrier and you have not received a reference number (carriage notification number), refuse to accept goods subject to notification for carriage.
- If you are a vehicle driver, you must possess a reference number at the moment of commencing the carriage of the goods.
How to check if the goods are subject to notification in the SENT system?
One should:
- verify whether they fall under the category of sensitive goods;
- check the CN code in the official SENT list;
- ensure that a valid reference number of the notification exists on the PUESC platform, because the lack of such a notification may result in high financial penalties for all participants of the carriage.
If the goods are subject to SENT, the sending entity must generate a notification number, which they provide to the carrier and the recipient. This number is valid for 10 days from issuance.
How to check the SENT number of the goods?
One should:
- register on the PUESC platform to obtain access to the SENT system;
- fill in the goods carriage notification form, providing the notification reference number and the vehicle registration number; after filling in the form, the system generates a unique SENT number;
How to confirm receipt of goods in SENT?
To confirm receipt of goods in the SENT system, use the SENT mobile application or the PUESC platform. The SENT notification should be closed within 24 hours after delivery to avoid financial penalties.
When do the new regulations regarding SENT come into force?
New regulations resulting from the regulation of the Minister of Finance and Economy of September 10, 2025, come into force on March 17, 2026. From this date, the catalogue of goods covered by the SENT system will be expanded.
What goods will be covered by the SENT system from 2026?
The most important change is the inclusion of the obligation to notify the transport of clothing and footwear. The following will have to be notified to the SENT system, among others:
- from CN chapter 61 – articles of apparel and clothing accessories, knitted or crocheted, if the gross mass of the consignment of goods covered by this chapter exceeds 10 kg,
- from CN chapter 62 – articles of apparel and clothing accessories, other than knitted or crocheted, if the gross mass of the consignment of goods covered by this chapter exceeds 10 kg,
- from CN code 6309 00 00 – worn clothing and other worn articles, if the gross mass of the consignment of goods covered by this code exceeds 10 kg,
- from CN chapter 64 – footwear, excluding CN position 6406 (parts of footwear), if there are more than 20 pieces of footwear (which constitutes 10 pairs of footwear or, e.g., 20 pieces of right shoes) in the consignment of goods covered by this chapter,
- covered by CN chapter 61 or 62 (articles of apparel and clothing accessories, knitted or crocheted or other than knitted or crocheted) or CN chapter 64 (footwear), excluding CN position 6406 (parts of footwear), if the gross mass of the consignment, in which there are goods from at least two of these chapters, exceeds 10 kg.
This means that transports from the textile and footwear industry will be subject to monitoring similar to fuels or alcohol previously.
Who is excluded from the SENT notification obligation?
Excluded from the notification obligation are carriages performed on the basis of Art. 5 or Art. 6 of the Act of March 9, 2017 on the system for monitoring road and rail carriage of goods (Journal of Laws 2017 item 708 as amended), when the entity obliged to make the notification is an AEO (Authorised Economic Operator) entrepreneur, who is a party to a cooperation agreement with the Head of the National Revenue Administration, referred to in Art. 20s of the Act of August 29, 1997 – Tax Ordinance, because it is indicated that entities covered by the cooperation program may benefit from certain simplifications or exclusions, as the tax administration recognizes them as entities of high tax credibility.
Do the new regulations concern only international transport?
No. The new regulations may also concern domestic carriages, as well as transports to Poland, from Poland and transit. The obligation to notify appears primarily when specific conditions regarding the type of goods and their quantity are met.
Are there exceptions to the notification obligation in SENT?
Yes. Not every transport of clothing or footwear will automatically be subject to notification. For example, the obligation may not occur if the transport does not meet specific weight or quantity thresholds, however, each case should always be analysed individually.
The most significant exceptions:
The carriage of goods for the purpose of performing washing, cleaning, repair, or sewing services is not subject to the SENT system. On the return journey, the driver should possess documents confirming the performance of the service, e.g., a service invoice or a service completion report.
The carriage of clothing to a natural person not conducting business activity is not subject to the SENT system; however – for the purposes of a potential inspection – it is recommended to possess documents during the carriage that substantiate the delivery of goods to natural persons.
The carriage of clothing and footwear between a warehouse and a stationary store, which is not related to the performance of activities subject to Value Added Tax (VAT), is understood as a warehouse transfer. If the transported goods are accompanied by a document confirming inter-warehouse transfers containing the data referred to in Art. 3 sec. 7 of the SENT Act, it does not need to be notified.
The carriage of samples that are not intended for commercial trade is not subject to notification to the SENT register. The driver may present documents confirming transport to a trade fair (e.g., a transport order, confirmation of participation in the fair, “purchase” of exhibition space, or delivery receipt).
What do the changes mean for transport companies?
For carriers, this means primarily new administrative obligations, e.g.:
- the possibility of notifying transports in the SENT system,
- obtaining the carriage reference number from the sender,
- updating company data in the PUESC system,
- checking the correctness of carriage documents.
Lack of notification or errors in documentation may result in high financial penalties.
How to prepare the company for the new regulations?
Transport and trade companies should primarily:
- check if the transported goods will be covered by SENT,
- ensure that they have an active account in the PUESC system,
- prepare procedures for notifying transports,
- train employees responsible for logistics and documentation.
PDF graphic version for download HERE
Summary.
Although the new regulations may at first glance seem like another layer of administrative obligations, knowledge of them and appropriate preparation allow for avoiding many problems in daily business activity. It is worth analysing the upcoming changes already now and ensuring that the procedures in the company are ready for the new realities of the SENT system.
Article written based on the Regulation of the Minister of Finance and Economy of September 10, 2025, KAS information and PUESC instructions.
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