SENT

What the SENT system is?
The 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 companies and individuals involved in the transport or trade of sensitive goods. Carriers are also required to equip their vehicles with tracking devices that transmit geolocation data to the system. The system operates through the e-Transport service on the Tax and Customs Electronic Services Portal (Polish: PUESC).

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,
• Transit through Poland when the transport starts in one EU country and ends in another EU country or third country.

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.

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,
•  In specific cases, also 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: https://puesc.gov.pl/web/guest/uslugi/przewoz-towarow-objety-monitorowaniem-sent.

Please note that these goods are only subject to SENT monitoring if their quantity exceeds legally defined thresholds.
What is exempt from monitoring?

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

• 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 within Poland not connected to VAT-taxable activities, provided the carrier holds a relevant document issued by the consignor.

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.

The most common penalty for failing to meet SENT obligations is 46% of the gross value of the transported goods subject to notification, but not less than PLN 20,000. For less serious violations, penalties of PLN 10,000 may be imposed.

To avoid such penalties, we recommend using our company’s services related to SENT. We help ensure compliance with the National Revenue Administration and other supervisory authorities by handling registrations and notifications.