SENT for clothing and footwear from 17 March 2026: thresholds, CN codes and exemptions

Published October 2026

On 17 March 2026 Poland extended its SENT monitoring system to clothing, used clothing and footwear. The change comes from a Regulation of the Minister of Finance and Economy dated 10 September 2025 (published on 16 September 2025), and its stated aims are consumer safety, protecting the market from low-quality goods and limiting the grey economy. If you sell, import or transport these goods in or into Poland, here is what you need to know.

Which goods are covered, and above which thresholds

A consignment is monitored when it exceeds the following limits:

• CN chapter 61 (knitted or crocheted clothing and accessories): more than 10 kg gross weight.
• CN chapter 62 (clothing and accessories, not knitted or crocheted): more than 10 kg gross weight.
• CN 6309 00 00 (used clothing and other used articles): more than 10 kg gross weight.
• CN chapter 64 (footwear, excluding CN 6406 — parts of footwear): more than 20 items of footwear.
• Mixed consignments of goods from at least two of chapters 61, 62 and 64: more than 10 kg gross weight in total.

What has to be reported

According to published analyses of the regulation, imports of these goods into Poland — from EU countries as well as from outside the EU — have to be recorded in SENT. Guidance published by DHL Express Poland adds that the clothing and footwear rules apply to B2B transactions only. Because the exact scope depends on where the transport starts and ends, check each shipment rather than assuming. In particular, we have not seen the new obligation clearly described for loads that only pass through Poland.

Who is exempt

The regulation contains several exclusions. As summarised by KPMG:

• Transport that starts in Poland is generally excluded, with exceptions — for example goods from a non-EU country released for free circulation in Poland and sent on to another member state, or a consignment not accompanied by a VAT invoice documenting a supply, an intra-Community supply or an export.
• Where the party obliged to file the notification holds AEO status or has a cooperation agreement with the Head of the National Revenue Administration (KAS), the monitoring obligation does not apply to these flows.
• Goods sent by postal operators in postal parcels are excluded.

Who files what

As with other SENT goods, the work is split between the parties. The notification (SENT100) is registered before the transport begins — by the sender, or by the recipient or carrier depending on the type of transport. The carrier adds the vehicle and geolocation details (SENT300), and the recipient confirms delivery and closes the notification (SENT200). The reference number has to reach the driver before the vehicle moves.

What it costs to get it wrong

Failing to file a notification for goods that require one can mean a fine of 46% of the gross value of the unreported goods, with a minimum of PLN 20,000. Carriers face their own penalties — for example PLN 20,000 for failing to file a notification they are responsible for — and a driver without a reference number at the start of the transport faces a fine of PLN 5,000–7,500.

What to do now

1. Check the CN codes and the weights or item counts of your consignments against the thresholds above.
2. Find out whether you, your sender or your recipient hold AEO status or a KAS cooperation agreement.
3. Make sure a notification and reference number exist before the vehicle moves.
4. Use a tool that validates CN codes and field formats, so a typo doesn't turn into a fine.

This article is general information, not legal advice. Rules, scope and penalties can change — always confirm in official sources (PUESC / KAS) or with a customs adviser. Last checked: October 2026.