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Good to know New SENT obligations for clothing and footwear industry

New SENT obligations for clothing and footwear industry

Print Mail Rate-it

​​​​by ​​​​​​Adrian Maczura

27 October 2025


A regulation expanding the list of goods subject to SENT monitoring to include clothing and footwear will come into force on 17 March 2026. ​​

The changes are designed to combat the grey economy and protect the EU market from influx of cheap, low-quality goods from outside the EU.

​

Following the amended legislation, the SENT system will cover goods:

  • from chapter 61 CN (articles of apparel, knitted or crocheted) – if the shipment’s gross weight exceeds 10 kg;
  • from chapter 62 CN (articles of apparel, not knitted or crocheted) – above 10 kg;
  • from CN heading 6309 00 00 (worn clothing) – above 10 kg;
  • from chapter 64 CN (footwear, excluding parts of footwear CN 6406) – if a shipment includes more than 20 pieces;
  • mixed goods from chapters 61, 62 or 64 CN – if the combined gross weight exceeds 10 kg;

– transported to Poland from EU countries or from outside the EU (after admission to trading) and transiting through Poland. 


Applicable to 

The new regulations will apply not only to importers and distributors of clothing/footwear, but also buyers of clothing, e.g. to equip workers.


How to get ready ​

Are you not sure how to report transportation or verify goods? Contact us. Our experts are well versed in the applicable rules and procedures – we will tell you how to get ready for the reporting and avoid mistakes. 

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Adrian Maczura

Tax adviser (Poland)

Associate Partner

+48 606 640 095

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