SENT

What the SENT system is?

System for Electronic Transport Supervision (Polish: SENT) was introduced in 2017 as a result of the Act of 9 March 2017 on the monitoring system for road and rail transport of goods and the trade in heating fuels. This act introduced an obligation to report and update data on so-called “sensitive goods” transported within, from, or in transit through Poland.

The primary reason for introducing this system was to reduce tax fraud, such as VAT and excise tax evasion. The SENT system aims to limit operations in the so-called “grey market” and, as a result, increase state budget revenues.

To ensure the system functions effectively, specific obligations have been imposed on consignors, consignees, and carriers. Under current regulations, the transport of certain quantities of goods through Poland must be reported in the SENT system.

Who does it apply to?

The obligation to use the SENT system applies to entities sending, receiving, and transporting sensitive goods are required to submit transport notifications in the SENT system via the Platform for Electronic Customs and Tax Services (PUESC), providing data including the type of goods, transport route, and participants in the transport. Carriers are also required to equip their vehicles with tracking devices that transmit geolocation data to the system via the e-Transport (e-Przewóz) service on the PUESC platform.

The SENT system monitors the transport of goods in the following cases:

• Domestic deliveries,
• Exports and intra-community supplies starting in Poland,
• Imports and intra-community acquisitions beginning in another EU member state or a third country, and ending in the territory of Poland,
• Transit through Poland when the transport starts in one EU country and ends in another EU country or third country,
• Movements of goods between warehouses within a single entity, where the transport is not accompanied by an appropriate inter-warehouse document (MM document).

What goods are covered by the SENT system?

The SENT system applies to sensitive goods and excise goods, primarily including fuels, alcohol, tobacco products, oils, and chemicals. Since 22 February 2022, it has also applied to the import and transit of waste, and since 17 March 2026, clothing and footwear have also been included in the system. At the same time, further legislative amendments are currently being processed, which provide for the inclusion of additional groups of goods in the SENT system, including concrete.

Examples of goods subject to SENT monitoring:

• Fuels: Diesel, petrol, liquefied petroleum gas (LPG), heating oils, lubricants,
• Alcoholic products: Ethanol, spirits, vodka, wine, and other alcoholic beverages over 1.2% alcohol,
• Tobacco products: Cigarettes, smoking tobacco, cigars, e-liquids containing nicotine,
• Chemicals: Selected chemical substances, including certain acids and industrial chemicals,
• Edible oils and fats: Vegetable oils (e.g., rapeseed, sunflower, soy, palm), certain animal fats, olive oil, margarine,
• Coal and coal products: Coal, briquettes, and other solid fuels derived from coal,
• Waste: Certain categories of waste, especially hazardous waste,
• Clothing and footwear: knitted and non-knitted clothing articles, footwear, and used clothing,
• In specific cases, the SENT system also covers food products and their derivatives: Poultry meat, eggs, honey, fruit, cereals.

The above list includes sample goods subject to SENT monitoring. Sensitive goods are classified using CN codes (Combined Nomenclature). A complete list is available on the Ministry of Finance website: Carriage of goods subject to monitoring (SENT) – puesc.gov.pl

Please note that goods with the quantity exceeding legally defined threshold set out in the Act on the SENT system or the Regulation of the Minister of Finance of 25 April 2022, as amended are subject to SENT.

What is exempt from monitoring?

Not all shipments of sensitive goods require SENT registration. Exemptions include:

• Supply of goods to a natural person not conducting business activity,

• Shipments transported by postal operators,
• Goods subject to specific customs procedures,
• Transport under the excise duty suspension procedure within the EMCS system,
• Transport by vehicles belonging to government bodies (e.g. border guard, police),
• Movements between warehouses, starting or ending in the territory of Polandnot connected to VAT-taxable activities, provided the carrier holds a relevant document issued by the consignor (MM document),
• Transport of clothing and footwear where the obligated entity holds AEO (Authorised Economic Operator) status, concluded a cooperation agreement with the National Revenue Administration, or uses fulfillment services (storage, handling, packaging, shipping organization, and returns handling) provided by an AEO-certified entity or an entity cooperating with the Head of the National Revenue Administration,
• Transport of clothing and footwear starting in Poland.

 Registration on the PUESC platform

Entities sending or receiving goods registering or updating notifications must have an advanced access level on PUESC. This requires creating an account on PUESC and registering the individual, company, and representative.
Carriers who only transmit, supplement, or update notifications can use a basic access level, which only requires creating an account on the platform.

 SENT and penalties for non-compliance

Penalties for violations are fixed and cannot be reduced. For each violation, a specific fine is imposed based on the responsible entity and the type of goods transported.

It should be noted that liability for violations may be imposed on all parties involved in transport, including the consignor, consignee, carrier, and driver.

In case of non-compliance with SENT obligations, the most common penalty is at least PLN 20,000, and may reach up to 46% of the gross value of the transported goods. For certain breaches, fines of PLN 10,000 may also be imposed.

To reduce the risk of penalties under the SENT system, it is advisable to use professional support ensuring correct submission, monitoring, and closing of notifications in accordance with the requirements of the National Revenue Administration.