New SENT Obligations for Clothing and Footwear Transport – Effective from 17 March 2026

As of 17 March 2026, the SENT monitoring system will be extended to cover the transport of clothing and footwear, introducing new obligations for supply chain participants. The changes will affect consignors, carriers and consignees and will require the implementation of additional operational procedures. Non-compliance may result in significant financial penalties.

What is the SENT system and what goods does it cover?

The SENT system is a monitoring mechanism for the transport of so-called “sensitive goods” across the territory of Poland, i.e. goods particularly exposed to tax irregularities. To date, it has primarily covered fuels, alcohol and dried tobacco.

From 17 March 2026, its scope will also include the transport of clothing and footwear, in particular:

• clothing and clothing accessories (both knitted and non-knitted), where the gross weight of the shipment exceeds 10 kg,
• second-hand clothing, where the gross weight of the shipment exceeds 10 kg,
• footwear, where the transport involves more than 20 items (not pairs),
• mixed shipments (clothing and footwear), where the total gross weight exceeds 10 kg.

New obligations for consignors, carriers and consignees

The extension of the SENT system introduces new obligations for all parties involved in transport:

• Consignor– required to submit a SENT notification before the transport begins,
• Consignee– responsible for closing the notification in the system,
• Carrier– required, among other things, to ensure active GPS tracking during transport within Poland and to carry out the transport in accordance with the submitted notification.

Sanctions for non-compliance with SENT obligations

Failure to comply with the new regulations may result in substantial financial penalties that can significantly affect business operations:

• for the consignor- a fine of 46% of the net value of the goods (not less than PLN 20,000) for failure to report the transport,
• for the carrier- PLN 10,000 for failure to provide geolocation data,
• for the driver- a fine of up to PLN 7,500 for commencing transport without a SENT reference number.

How to prepare for the new SENT obligations?

The introduction of the new rules may require businesses involved in the transport of clothing and footwear to implement organisational changes to ensure continued operations without the risk of penalties.

In practice, it is worth considering:

• implementing procedures for weighing consolidated shipments to avoid unintentionally exceeding the 10 kg threshold,
• granting relevant authorisations to logistics personnel to submit SENT notifications and providing appropriate training,
• introducing an obligation for drivers to verify the SENT reference number before loading the goods.

Is your organisation ready for the new SENT obligations?

Implementing the new regulations requires not only an understanding of the legal framework, but also proper operational and organisational readiness.

If you would like to verify whether your business complies with the new SENT requirements or need support in implementing appropriate procedures, feel free to contact our team.