New SENT system rules in Poland will cover clothing and footwear from March 2026

Starting March 17, 2026, Poland’s SENT system—which monitors road and rail transport of goods—will expand to include clothing and footwear. This change comes from a regulation issued by the Minister of Finance and Economy on September 10, 2025.

The SENT system will now require reporting for shipments of:

• Knitted or crocheted clothing (Chapter 61 of CN) over 10 kg
• Non-knitted clothing (Chapter 62 of CN) over 10 kg
• Used clothing and articles (CN code 6309 00 00) over 10 kg
• Footwear (Chapter 64 of CN, excluding parts) with more than 20 pieces
• Mixed shipments from Chapters 61, 62, and 64 exceeding 10 kg

Businesses transporting these goods must register or update their company details on the Electronic Tax and Customs Services Platform (PUESC). They also need to link a representative with extended authorization for SENT reporting.

Reporting is not required for goods from non-EU countries released for circulation in Poland but destined for another EU country, and for goods which are not accompanied by an invoice, within the meaning of the Act of 11 March 2004 on tax on goods and services, documenting the delivery of goods, intra-Community delivery of goods or export of goods, within the meaning of this Act, in a form (paper or electronic) and format enabling familiarization with its content.

Entities that are Authorized Economic Operators (AEO) or have agreements with the National Tax Administration

Companies should Register or update their details on PUESC (select “transport monitoring” under AREA OF OPERATION) and a link a representative with SENT reporting rights.