{"id":7372,"date":"2026-04-07T08:51:08","date_gmt":"2026-04-07T06:51:08","guid":{"rendered":"https:\/\/stockhurt.com\/sent-what-is-the-system-who-does-it-apply-to-and-how-to-report-the-transport-of-goods\/"},"modified":"2026-04-07T09:06:51","modified_gmt":"2026-04-07T07:06:51","slug":"sent-system-what-is-it-who-does-it-apply-to-and-how-to-report-goods-transport","status":"publish","type":"post","link":"https:\/\/stockhurt.com\/en\/sent-system-what-is-it-who-does-it-apply-to-and-how-to-report-goods-transport\/","title":{"rendered":"SENT system \u2013 what is it, who does it apply to and how to report goods transport?"},"content":{"rendered":"

Do you buy or ship clothing and footwear in a B2B model? If so, the SENT system introduced in March 2026 may already be on your radar. For many Stock-Hurt clients, it has become a mandatory part of transport organization. In this article, we\u2019ve gathered the key information in a clear and practical way \u2013 without bureaucratic language.<\/strong> SENT is a system for monitoring the transport of selected goods, operated by the National Revenue Administration (KAS). As of March 17, 2026, it also covers certain shipments of clothing, second-hand garments, and footwear. Not every shipment needs to be reported, but in international trade and above specific quantity thresholds, the obligation may apply. Notifications are submitted via PUESC, and each registered transport receives a SENT reference number.<\/p>\n

SENT system \u2013 what is it and how does it work in practice?<\/h2>\n

What is the SENT system? Do I really need to deal with it? What should I know when ordering products from <\/strong>a clothing wholesaler<\/strong><\/a> like Stock-Hurt?<\/strong> These are the questions we\u2019ve been hearing most often from our clients recently.<\/p>\n

Simply put, the Electronic Transport Supervision System (SENT)<\/strong> is a digital system for monitoring the transport of so-called sensitive goods. In practice, certain shipments must be reported in advance, with details of the carrier and transport provided, and then tracked using a reference number throughout the delivery. The system is operated by the National Revenue Administration (KAS)<\/strong>, and notifications are submitted via the PUESC platform<\/strong>.<\/p>\n

For Stock-Hurt clients, the key takeaway is this: if you import, export, or transport clothing or footwear in specific scenarios, you need to verify whether the shipment must be reported. The purchase itself is not enough \u2013 what matters is the direction of transport, the type of goods, and their quantity.<\/strong><\/p>\n

Legal basis of the SENT system \u2013 regulations and acts<\/h2>\n

The SENT system is based on the Act of March 9, 2017 on the monitoring of road and rail transport of goods and the trade in heating fuels<\/strong>. For the clothing industry, a key update is the regulation of September 10, 2025, which expanded the list of monitored goods to include clothing and footwear. These regulations came into force on March 17, 2026.<\/p>\n

Which goods are covered by SENT \u2013 list of goods<\/h2>\n

What goods are included in the SENT system?<\/strong> Until recently, it mainly applied to fuels, waste, and alcohol. The 2026 regulations expanded this list. Under the regulation signed on September 10, 2025, clothing and footwear were also included under certain conditions.<\/strong><\/p>\n\n\n\n\n\n\n\n
Category of goods<\/strong><\/td>\nReporting conditions<\/strong><\/td>\n<\/tr>\n
knitted clothing and accessories (CN Chapter 61)<\/td>\ngross weight of goods exceeds 10 kg<\/td>\n<\/tr>\n
non-knitted clothing and accessories (CN Chapter 62)<\/td>\ngross weight of goods exceeds 10 kg<\/td>\n<\/tr>\n
used clothing and other used articles<\/td>\ngross weight of goods exceeds 10 kg<\/td>\n<\/tr>\n
footwear (CN Chapter 64, excluding parts \u2013 CN 6406)<\/td>\nshipment includes more than 20 pairs of footwear<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The full list of goods subject to SENT can be found on the PUESC website<\/a>. Based on the above, it\u2019s clear that not only new garments but also second-hand clothing are now monitored.<\/p>\n

It is important to note that not every domestic clothing sale in Poland requires reporting. According to official KAS guidance, for shipments starting within Poland, the obligation mainly applies to specific cross-border situations, not standard domestic (PL \u2192 PL) transactions.<\/p>\n

Who does the SENT system apply to and what are the new obligations?<\/h2>\n

The SENT system may involve three parties:<\/p>\n

    \n
  • the consignor (sender),<\/li>\n
  • the carrier,<\/li>\n
  • the consignee (receiver).<\/li>\n<\/ul>\n

    Each party may have different responsibilities: submitting the notification, updating transport data, or confirming receipt. For companies trading in clothing, this means one thing \u2013 responsibilities must be clearly defined before shipment.<\/p>\n

    How to report transport in SENT \u2013 step by step<\/h2>\n
      \n
    1. Log in to PUESC and select transport monitoring.<\/li>\n
    2. Enter the sender, receiver, goods, and route details.<\/li>\n
    3. Add carrier and vehicle information.<\/li>\n
    4. Submit the notification and obtain the SENT reference number.<\/li>\n
    5. Provide the reference number to the carrier.<\/li>\n
    6. After delivery, update or close the notification if required.<\/li>\n<\/ol>\n

      Registration in SENT and PUESC \u2013 how to get started<\/h2>\n

      To register your company in the SENT system, you must create an account on the PUESC platform with extended permissions. The account is created by an individual, and the application should be signed with a qualified electronic signature or trusted profile to speed up activation.<\/p>\n

      Detailed instructions for registration and data updates are available on the PUESC website.<\/p>\n

      SENT number \u2013 what is it and what is it used for?<\/h3>\n

      If you\u2019re wondering what a SENT number is, it\u2019s simply a reference number assigned to a specific transport notification. It allows authorities to identify and verify the shipment during transport and inspections. KAS also provides tools to verify the validity of a SENT number.<\/p>\n

      Transport in SENT \u2013 what to check before shipping goods?<\/h2>\n

      Before shipping, verify not only the invoice but the full set of data required for a SENT-registered transport:<\/p>\n

        \n
      • who is the sender and receiver,<\/li>\n
      • the product category or CN code,<\/li>\n
      • quantity or weight of goods,<\/li>\n
      • carrier details,<\/li>\n
      • vehicle registration number,<\/li>\n
      • related commercial documents.<\/li>\n<\/ul>\n

        SENT \u2013 FAQ<\/h2>\n

        Who is responsible for submitting the SENT notification: sender, carrier, or receiver?<\/h3>\n

        It depends on the type of transport and the role in the transaction. In practice, responsibility may lie with the sender, carrier, or receiver, so it should be clarified before shipment.<\/p>\n

        What invoice data and documents are required to complete the form?<\/h3>\n

        Typically required data includes sender and receiver details, description of goods, quantity or weight, transport route, carrier details, and related commercial documentation.<\/p>\n

        What penalties apply for failure to report or errors in sensitive goods transport?<\/h3>\n

        Failure to report or incorrect data may result in significant administrative penalties and issues during inspections. In many cases, the fine may reach 46% of the gross value of the transported goods, with a minimum of PLN 20,000.<\/p>\n

        Does every clothing shipment need to be reported in SENT?<\/h3>\n

        No. Not every shipment is subject to reporting. The obligation depends on the type of goods, quantity, transport direction, and transaction model.<\/p>\n

        Is outlet or second-hand clothing also subject to SENT?<\/h3>\n

        Yes \u2013 if it falls within the regulated categories and meets reporting conditions.<\/p>\n

        Should the invoice be provided to the carrier?<\/h3>\n

        Yes, it is recommended if it forms part of the transport documentation and helps identify the shipment. The carrier should have complete information for transport and potential inspections.<\/p>\n

        What documents must be physically present in the vehicle during transport?<\/h3>\n

        Key elements include data identifying the shipment, especially the SENT reference number and related commercial or transport documents.<\/p>\n