SENT 2026: New rules for transporting clothing and footwear

Significant changes are coming to the regulations governing the Electronic Transport Surveillance System (SENT*), in accordance with the Regulation of the Minister of Finance and Economy of September 10, 2025, amending the regulation on goods whose transport is covered by the road and rail transport monitoring system and the trade in fuel (Journal of Laws 2025, item 1244**).

There are important changes to the regulations governing the Electronic Transport Supervision System (SENT) are coming. The amendment expands the list of goods subject to mandatory transport notification, introducing additional requirements for companies transporting specific product categories. These updates aim to strengthen control over the movement of sensitive goods, improve traceability throughout the supply chain, and reduce the risk of irregularities. As a result, businesses involved in the transport, trade, or distribution of the newly added product groups will need to carefully review their current procedures, ensure proper registration within the PUESC*** platform, and adjust their operational workflows to maintain full compliance. The changes are expected to have a direct impact on daily logistics processes, documentation standards, and the responsibilities of both senders and carriers.

Who is affected by the changes

The new rules apply to shipments:

• to Poland,

• from Poland,

• in transit through Poland, regardless of whether the goods originate from EU countries or third countries after being released for circulation.

“As a logistics company, we treat regulatory compliance as a top priority. The introduced changes to the SENT system are an important step toward increasing the transparency and safety of transported goods. We encourage our customers to prepare for the new requirements as soon as possible, and we are ready to support at every stage — because WeCare is more than a slogan for Raben Group, it’s our commitment.” — says, Svitlana Shypil, Road Network East Director, Raben Ukraine.

New Categories of Goods Requiring SENT Notification

Under the new rules, SENT obligations will apply in particular to the transport of:

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

• Clothing and clothing accessories not made of knitted fabrics – goods from CN chapter 62 for shipments over 10 kg

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

• Footwear (CN 64, excluding footwear parts), if the shipment contains more than 20 pieces

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

What Does This Mean in Practice?

To properly submit SENT notifications, each customer will be required to:

• Have an active PUESC account with access to the SENT area

• Assign a representative to the company and grant them the appropriate permission to handle notifications

“For many companies, these changes will be the first-time clothing or footwear shipments fall under SENT control. Proper CN code verification and clear internal procedures will be essential to avoid inspection‑related delays.” — says Yurii Matvijchuk, Customs Agency Manager, Raben Ukraine.

Consequences of Missing or Incorrect SENT Notifications

The absence of a SENT notification or errors in it may result in vehicle delays, administrative consequences, and financial liability in accordance with Polish law. In addition, regulatory authorities may initiate additional inspections, and the risk of downtime in the supply chain increases significantly, which directly affects delivery times and the operational efficiency of the enterprise.

How to Prepare for the Changes?

We recommend reviewing your existing logistics processes and adjusting them to the new regulations before the rules come into force. Proper preparation will help avoid unnecessary delays and minimize the risk of sanctions.

*SENT — System Elektronicznego Nadzoru Transportu (Poland) — is a fiscal control system for the transport of sensitive goods, including fuel, alcohol, tobacco, fertilizers, and other items with a high risk of tax evasion. Drivers are required to have an active SENT code, and transport coordinates must be automatically transmitted to the system in real time.

** Dziennik Ustaw 2025 r. poz. 1244 — https://www.dziennikustaw.gov.pl/DU/2025/1244

***PUESC (Platforma Usług Elektronicznych Skarbowo-Celnych): The Customs and Tax Service e-Services Platform — official Polish government e-services portal created by the Ministry of Finance to facilitate interaction between businesses and citizens with the National Tax Administration (KAS). It provides online customs document processing, registration in the SENT (freight transport) and e-TOLL (road toll payment) systems.