How to fill in a SENT300 declaration: step by step

Published August 2026

SENT300 is the most comprehensive of the three SENT declarations, since it's filled in by the carrier and contains information about every party involved in the transport. In this article we'll walk through the main sections you'll need to complete.

1. Transport information

Here you enter the vehicle and trailer registration numbers, the GPS device identifier (if one is used to transmit the cargo's location), and the permit number, if one is required for the shipment.

2. Document information

Enter the type of accompanying document (for example, a CMR waybill) and its number.

3. Route

You need to specify the planned start and end dates of the transport, as well as the specific border-crossing points where the cargo will enter and exit Poland. This information must match the actual route — otherwise it can cause discrepancies during an inspection.

4. Carrier, sender, and recipient

Each of these three parties requires a full name, VAT registration number, and full address. This is the information that repeats most often from one shipment to the next — so it's worth saving it for reuse rather than re-entering it every time.

5. Goods

Each item requires a CN classification code, the name of the goods, the quantity, and the unit of measure. It's important that the unit of measure is entered in exactly the format the PUESC system expects — an incorrect format is one of the most common reasons a file gets rejected.

Common mistakes

• Incorrect postal code format — for Polish domestic addresses (loading/delivery locations) the format must be XX-XXX.
• Missing or unrealistic geographic coordinates — if you specify a loading or delivery location, the coordinates must match the actual location.
• Incorrect data format — for example, the decimal separator must be a period, not a comma.