Transport of clothing and footwear covered by the SENT system from 17 March 2026
Pursuant to the Regulation of the Minister of Finance and Economy of 10 September 2025, from 17 March 2026, the SENT system will be extended to include new groups of goods, i.e. clothing and footwear.
A few words about the monitoring system (SENT)
SENT (Electronic Transport Surveillance System) is an ICT system used to monitor the transport and trade of selected categories of goods, both within Poland and in international transport.
The SENT system covers in particular:
- the transport of goods beginning and ending on Polish territory,
- transport of goods beginning and ending outside Poland,
- transport of goods beginning outside Poland and ending within Polish territory.
Change in regulations – extension of the list of goods
From 17 March 2026, the reporting obligation will cover the following goods:
- CN Chapter 61 – knitted or crocheted clothing and clothing accessories (when the gross weight exceeds 10 kg);
- CN Chapter 62 – clothing and clothing accessories, not knitted or crocheted (when the gross weight exceeds 10 kg);
- CN code 6309 00 00 – used clothing and other used articles (when the gross weight exceeds 10 kg);
- CN Chapter 64 – footwear, excluding CN 6406 – parts of footwear (when the consignment contains more than 20 individual items of footwear)
- Mixed consignments containing goods from at least two chapters: CN 61, CN 62 or CN 64, excluding CN 6406 (when the gross weight exceeds 10 kg).
The Ministry of Finance indicates that the aim of the changes is to reduce the grey market and counteract VAT losses in the trade of clothing and footwear, in particular in connection with their import from third countries, as well as to increase supervision over the inflow of low-quality goods that are potentially harmful to consumer health, containing, among other things, dangerous chemicals.
Obligations on the part of entrepreneurs
Due to the fact that transport declarations in the SENT system are processed via the Electronic Tax and Customs Services Platform (PUESC), entrepreneurs covered by the new regulations must be registered with PUESC and have up-to-date data. Failure to register or outdated data may prevent the correct submission of a SENT declaration.
Exemptions from the SENT reporting obligation
We would also like to draw your attention to selected exemptions from the reporting obligation under the SENT system.
Certain transports will be excluded from the scope of the new obligations:
- transports commencing in the territory of Poland (subject to specified exceptions),
where the entity obliged to submit the notification to the register holds AEO status within the meaning of the Union Customs Code, or is a party to a co-operation agreement concluded with the Head of the National Revenue Administration (KAS).
Additionally, the exemption also applies to the transport of goods carried out by postal operators in postal parcels within the meaning of the Postal Law.
Andersen in Poland participated in the legislative work conducted as part of Rafał Brzoska’s deregulation initiative “SprawdzaMY”, which contributed to the introduction of the above exemptions.
If you need clarification on the above issues or support in fulfilling the indicated obligations, please contact our team directly.
KONTAKT
E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038
E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693
E: szymon.chyra@pl.Andersen.com
T: +48 32 731 68 50
E: magdalena.keska-nowicka@pl.Andersen.com
T: +48 570 287 267