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SENT – key information for carriers and recipients


​by Adrian Maczura

28 June 2023

Please be kindly reminded that from 21 April 2023, SENT notifications are also required for the transport of cereals, eggs, poultry meat and apiculture products.

Transporters of such agricultural products need to report to the SENT register their transports made as part of intra-Community acquisitions of goods and transports made between other EU Member States through the territory of Poland.

For the purposes of the new SENT regulations, cereals, eggs, poultry meat, bee products should be understood as products listed in the relevant parts of Annex I to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013, for example:

  • the cereals sector covers beside the typical cereal grains also many derivative products, such as flour, groats, malt, starches, other sugars, glucose, glucose syrup, caramel, dog or cat food;
  • the eggs sector covers e.g. poultry eggs in shell, preserved, bird's eggs not in shell; 
  • the poultry meat sector covers e.g. live poultry, meat an edible offal, poultry liver; 
  • the apiculture sector covers e.g. natural honey, royal jelly, pollen, beeswax. 

If you have any questions on how to classify the goods you purchase or how to complete and submit SENT notifications using the PUESC system, you are welcome to contact us. We will be glad to answer your questions and support you in fulfilling the above obligations.


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Adrian Maczura

Tax adviser (Poland)

Associate Partner

+48 606 640 095

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