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SENT – new obligations for the clothing sector

by Katarzyna Niedabylska

3 April 2025

The Ministry of Finance has presented a bill amending the SENT Regulation to include new obligations for businesses operating in the clothing industry.

What is SENT?

SENT, which is the Electronic Transport Supervision System, is used by the National Revenue Administration to monitor road and rail transport and trade in goods. Therefore, entities that:

send, receive, transport goods covered by SENT,
trade in heating fuel,
are engaged in international transport of goods,

are required to report such transports to the electronic SENT register and to complete and update it.

New obligations for the clothing sector

The new regulation will extend the SENT reporting requirement to include clothing and footwear. Mandatory monitoring will cover the following goods:

CN chapters 61 and 62 – articles of apparel and clothing accessories,
CN chapter 64 – footwear, gaiters and the like; parts of such articles,
CN heading 6309 00 00 – worn clothing and other worn articles,

imported into Poland from both EU and non-EU countries.

Transports of the above goods starting in Poland will generally be exempt from mandatory monitoring.

Exceptions:

goods originating from a third country once they have been released in Poland for free circulation in the European Union and whose delivery destination is outside Poland, or
goods not accompanied by a paper invoice.

The first exception is designed to increase supervision of goods released for circulation in Poland. The second exception is meant to exempt entities that transport the above-mentioned goods purchased in Poland from the SENT reporting requirement when the transported goods are accompanied by a paper invoice.

There are also plans to exempt from the SENT reporting requirement goods carried by postal operators in postal packages, i.e. registered packages weighing 20,000 g and with dimensions none of which may exceed 2,000 mm, or not exceeding 3,000 mm for the sum of length and circumference measured in a direction other than length. Otherwise, each parcel will need to be reported to SENT.

If your business involves transporting the goods listed in the Regulation, remember that failure to report the transport to SENT may result in fines for non-compliance in the amount of 46% of the gross value of the unreported goods, but no less than PLN 20,000.

What do these changes mean for enterprises?

The Regulation will affect enterprises as they will be required to:

report to SENT the transport of goods from CN chapters 61, 62 and 64 and CN heading 6309 00 00,
complete and update the data contained in the report,
transmit geolocation data throughout the route and to switch the locator on and off.

All actions will only be possible once an entity has been properly registered in the SENT system and designated persons have been authorised to handle reports on its behalf.

Trust the experts

If:

you do not know how to make a report in the system,
you want to find out how SENT works,
you wonder how to properly prepare for handling the system in your company,

you are welcome to contact us. Our experts will answer all your questions or doubts how to classify the goods you purchase or how to complete and submit SENT reports using the PEUSC system.

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Adrian Maczura

Tax adviser (Poland)

Associate Partner

+48 606 640 095

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