The PUESC system: frequently asked questions

Published August 2026

What is PUESC?

PUESC (Platforma Usług Elektronicznych Skarbowo-Celnych) is the electronic services platform of Poland's customs and tax administration, where SENT system declarations must be submitted, among other things.

Do I need to be a Polish company to submit a SENT declaration?

No. The SENT system applies to any company — regardless of country of registration — acting as a sender, recipient, or carrier for goods that cross through Poland and are subject to SENT monitoring.

Which goods are subject to SENT monitoring?

Historically, mainly fuel, alcohol, and other excise goods. Since 17 March 2026, the system also covers clothing and footwear (CN chapters 61–64), when the shipment weighs more than 10 kg or contains more than 20 pairs of footwear.

Can I prepare the XML file outside of PUESC and then upload it?

Yes — that's exactly how SentItEasy works. You prepare the XML file in the correct format outside of PUESC, then upload it directly into the PUESC system to submit the declaration.

What happens if there's a mistake in the declaration?

Depending on the nature of the mistake, PUESC may either reject the file immediately (for example, an invalid XML structure), or accept the file but not fill in all the fields correctly (for example, if the address format doesn't match what's expected). That's why it's always a good idea to check that every field in the PUESC form is filled in correctly after uploading, before finally submitting the declaration.

Do I need to re-enter carrier, sender, and recipient details every time?

If you use a tool that supports saving contacts (like SentItEasy), no — information entered once can be saved and reused in future declarations, saving time for regular shipments to the same partners.