What is the SENT system and who needs it?

Published August 2026

If your company transports, sends, or receives goods that cross through Poland, you'll sooner or later run into the term SENT. In this article we'll explain simply what it is and why it matters.

The purpose of the SENT system

SENT is an electronic monitoring system run by Poland's Ministry of Finance that tracks the transport of certain categories of goods within the country. It was created to combat illegal trade and tax evasion — especially for fuel, alcohol, and other excise goods — but since March 2026 it also covers clothing and footwear above a certain quantity.

In practice, this means that before a shipment begins, the relevant party (sender, recipient, or carrier) must submit an electronic declaration through the PUESC system (Platforma Usług Elektronicznych Skarbowo-Celnych — Poland's electronic customs and tax services platform).

Three different declarations — three different roles

The SENT system doesn't use a single universal form — there are three separate declarations, depending on your role in a given shipment:

• SENT100 — filled in by the sender, registering the notification before the goods' transport begins within Poland.
• SENT200 — filled in by the recipient after the goods are delivered, confirming receipt.
• SENT300 — filled in by the carrier, adding vehicle details and being responsible for continuous GPS data transmission throughout the transport.

Why does it matter to comply?

Incomplete or missing declarations can result in significant fines — for the sender/recipient, the carrier, and even the individual driver. You can read more about the specific fine amounts on our homepage.