From 17 March 2026, important changes regarding the SENT system – an electronic system for monitoring road and rail transport of goods and the trade in heating fuels – will come into effect. The new regulations stem from the ordinance of the Minister of Finance and Economy from 10 September 2025 and expand the range of goods subject to declaration in the SENT system.  

Why are these changes important? 

The SENT system aims to tighten the control of goods transport, particularly in international transport, and to prevent tax fraud and smuggling. The expansion of the list of products subject to declarations means new obligations for transport, logistics companies, and importers/exporters.  

What goods will be subject to SENT declaration? 

According to the new regulations, from 17 March 2026, the following transports will be subject to obligatory declaration in the SENT system: 

• clothing and clothing accessories made from knitted fabrics – goods from chapter 61 CN for shipments over 10 kg, 

• clothing and clothing accessories other than those made from knitted fabrics – goods from chapter 62 CN for shipments over 10 kg, 

• used clothing and other second-hand items – CN 6309 00 00, if the gross weight exceeds 10 kg, 

• footwear (chapter 64 CN) – more than 20 pairs of shoes (i.e., for example, 10 pairs), 

• combinations of the above categories, if the total gross weight exceeds 10 kg.  

  
  

❗ Exemptions from the declaration obligation 

Not all transports of new categories of goods will be subject to the declaration obligation: 

• transports that do not require a supporting invoice for delivery, intra-community supply, or export, 

• transports of goods that start and end on the territory of Poland in accordance with the regulations (e.g., domestic deliveries performed under Article 5 of the SENT Act), 

• entrepreneurs holding AEO status or being parties to an agreement for cooperation with the Head of KAS – may also be exempt from the declaration obligation.  

How to prepare your company for the changes? 

In order to correctly declare transports subject to SENT from 17 March 2026: 

1. Register your company or update details in PUESC – the Electronic Tax and Customs Services Platform 
   – select the transport monitoring option on the “Area of activity” card. 

2. Link the representative to the company – grant the “SENT – submission, updating and supplementing declarations” authority. 

It is advisable to submit the application for registration or updating in advance to avoid operational problems after the changes come into effect.  

What does this mean for transport companies? 

For transport and logistics companies, the new regulations primarily mean: 

✔️ the need for additional SENT declarations when transporting clothing, used clothing, and footwear, 
✔️ updating processes and procedures related to the preparation of transport documentation, 
✔️ a greater role for PUESC in daily logistic operations, 
✔️ the necessity of planning training and implementations in advance for the personnel responsible for export/import.  

The changes in the SENT system, which will come into effect on 17 March 2026, are a step towards expanding the monitoring of goods transport in Poland. Industries related to clothing and footwear transport should prepare for new obligations – from updating data in PUESC to adjusting operational procedures.  

Proper implementation will help avoid delays and penalties and streamline the execution of transport in accordance with the applicable regulations.