SENT in transport: how the system works and what will change in 2026?

SENT (the Electronic Transport Supervision System) is a national monitoring system used in Poland to supervise the transport of selected goods classified as “sensitive” from a tax and compliance perspective. Until now, the system has covered, among others, fuels, alcohol, tobacco products, chemicals and selected categories of waste. From March 2026, its scope will be significantly expanded to include the transport of clothing and footwear, which will have a direct impact on many supply chains operating in and through Poland. 

What is SENT and what obligations does it impose? 

SENT applies to the transport of goods carried out within the territory of Poland, including road, rail and intermodal transport. It covers domestic movements as well as imports, exports and transit shipments – insofar as the route runs through Poland. 

The system imposes clearly defined obligations on all participants in the supply chain: the sender (consignor), the recipient (consignee), and the carrier, whose responsibilities can be operationally supported by a logistics operator. 

• The sender is responsible for submitting the transport notification in the SENT system before the transport begins. The notification includes, among others, the type of goods (CN code), quantity or weight, loading and unloading locations, and recipient details. Without an active SENT notification, transport may not legally commence. 
• The recipient is obliged to confirm receipt of the goods and formally close the notification in the system. Failure to confirm delivery or incorrect closure of the notification may result in administrative penalties.
• The carrier must supplement the SENT notification with vehicle data, ensure active GPS monitoring while the vehicle is on Polish territory, and execute the transport in line with the declared route. Any operational changes during transport must be updated in the system on an ongoing basis. On the basis of an authorisation granted by the carrier, these technical and reporting activities can be taken over by a logistics operator, which significantly streamlines execution—especially in groupage and multi-leg transport. This is the model applied at Rohlig SUUS Logistics, where SENT is integrated directly with the TMS, allowing for efficient compliance management without disrupting operational performance. 

Goods covered by SENT: clothing and footwear added from March 2026 

SENT applies to so-called sensitive goods, i.e. products particularly exposed to tax abuse or irregularities in trade. Currently, the system covers, among others: fuels and oils, alcohol and tobacco products, selected chemical products, specific waste categories, and selected agricultural goods such as cereals, eggs and poultry meat. 

The catalogue of goods subject to SENT is defined in Polish regulations based on CN codes, with detailed lists available in the PUESC system. 

From 17 March 2026, the SENT system will be extended to cover the transport of clothing and footwear. The notification obligation will apply to: 

• clothing and clothing accessories, knitted or crocheted (CN Chapter 61) and other than knitted (CN Chapter 62), where the gross shipment weight exceeds 10 kg, 
• used clothing (CN 6309), where the gross shipment weight exceeds 10 kg, 
• footwear (CN Chapter 64, excluding parts of footwear), where the shipment includes more than 20 pairs, 
• mixed consignments containing the above goods, where the total gross weight exceeds 10 kg. 

For companies commissioning transport services, this means the need to verify each shipment individually to determine whether clothing or footwear movements fall under the SENT reporting obligation. In practice, this will require closer cooperation with logistics partners and greater attention to data accuracy at the planning stage.