SENT system Poland: New reporting requirement for clothing and footwear (2026)
The transport of goods to Poland is controlled by the electronic monitoring system SENT (System Elektronicznego Nadzoru Transportu).
The system was originally introduced to monitor particularly sensitive goods such as fuels, alcohol, or tobacco.
From March 17, 2026, the scope will be significantly expanded: Clothing, used clothing and shoes will now also be subject to the SENT reporting requirement.
This means that for the first time the system also affects a large part of the textile, fashion and consumer goods industry.
This article answers the most important questions that shippers, retailers and logistics companies are currently asking themselves.
What is the SENT system in Poland?
The SENT system is an electronic monitoring system of the Polish tax and customs authorities for controlling certain goods transports. Companies must register transports of reportable goods in the system before they begin and transmit geolocation data during the journey.
Which goods fall under the SENT system?
The SENT system applies to certain product groups relevant for monitoring.
Previously monitored goods
- Fuels (diesel, petrol, LPG, heating oil)
- alcoholic beverages
- Tobacco products
- certain chemicals
- Vegetable oils and fats
- Coal and coal products
- certain wastes
New since March 17, 2026
The system expansion affects the following product groups:
- Clothing (CN Chapters 61 and 62)
- Used clothing (CN code 6309)
- Shoes (KN Chapter 64)
This means that textiles and fashion items are now part of the Polish
transport monitoring system for the first time.
From what quantities does the SENT reporting obligation apply?
The reporting obligation only applies above certain threshold values.
Classic SENT goods
Transport notifications are required from:
- 500 kg weight
- or 500 liters volume
Some products, for example certain fuels or tobacco,
are subject to mandatory reporting regardless of the quantity.
Clothing and shoes
Significantly lower threshold values apply to textiles:
| Goods | threshold |
|---|---|
| clothing | more than 10 kg |
| used clothing | more than 10 kg |
| Shoes | more than 20 pieces |
| mixed textiles | more than 10 kg |
In practice, many typical fashion or e-commerce shipments exceed
these values with just a few boxes.
Who is required to submit the SENT notification?
Responsibility depends on the transport .
Delivery within the EU
Delivery to Poland
The recipient in Poland is responsible for the SENT message.
Delivery from Poland
The sender in Poland must submit the notification.
Import and Export
Import to Poland
The Polish recipient will accept the notification.
Export from Poland
The Polish sender is required to report the shipment.
Important: The SENT notification does not replace a customs declaration,
but supplements it.
Who reports the transport when it transits through Poland?
For transit transports through Poland, the reporting obligation usually lies with the
carrier or freight forwarder.
Typical examples:
- Germany → Lithuania via Poland
- Czech Republic → Latvia via Poland
- Great Britain → Baltic States via Poland
How does registration in the SENT system work?
Registration is done via the portal of the Polish authorities:
PUESC – Portal Usług Elektronicznych Służby Celno-Skarbowej
The process:
- Registration in the PUESC system
- Creation of the transport notification
- Obtaining a SENT reference number
- Passing the number on to the carrier
- Supplement to vehicle data
- Start of transport
The SENT reference number is valid for ten days.
What information needs to be reported?
A SENT message contains several data groups.
Company data
- Sender
- Recipient
- carrier
Product information
- KN code
- Product description
- Weight or quantity
Transport information
- Loading point
- unloading point
- route
- Vehicle registration number
During transport, additional
geolocation data of the vehicle be transmitted.
What must be taken into account during transport?
The SENT message must
kept up-to-date .
Changes must be reported, for example:
- Vehicle change
- Route changes
- Delays
The driver must also be able to present the
SENT reference number .
What penalties are imposed for violations?
Violations of the SENT system can lead to significant sanctions.
- high fines
- Additional penalties for missing geolocation
- Transport delays
- Increased controls in case of repeated violations
Both the sender and the carrier can be sanctioned.
What should shippers do now?
Companies should check:
- whether their goods fall under the SENT system
- whether the threshold values are exceeded
- who assumes the reporting obligation
- whether their freight forwarders are technically prepared for SENT
A clear contractual agreement between sender,
recipient and carrier is particularly important .
Conclusion
With the extension of the SENT system to clothing and shoes, transport monitoring in Poland has been significantly expanded.
Many companies in the fashion, textile and consumer goods industries are now affected by the reporting requirement for the first time.
Early coordination between all parties involved – sender, recipient and freight forwarder – is crucial to avoid delays and fines.
Experienced logistics partners can help to correctly implement the administrative requirements and to handle transports in a compliant and efficient manner.
FAQ about the SENT system in Poland
What is the SENT system in Poland?
The SENT system is an electronic reporting system for monitoring certain goods transports in Poland.
Since when does SENT apply to clothing?
The reporting requirement for clothing and footwear has been in effect since March 17, 2026.
Who is required to report SENT?
For deliveries to Poland, the recipient in Poland is usually required to report the delivery.
From what quantity does SENT apply to clothing?
Clothing weighing more than 10 kg must be reported.
Definition: SENT system Poland
The SENT system is an electronic control system of the Polish tax authorities for
monitoring certain goods transports to, from or through Poland.
