Does SENT apply to transit through Poland? A guide for Baltic and Nordic carriers

Published October 2026

For carriers from Latvia, Lithuania, Estonia and Finland, Poland is often just a stretch of road on the way to Germany or beyond. It is easy to assume that SENT, Poland's electronic transport monitoring system, only concerns Polish companies. It does not: the system also follows goods that merely pass through Poland.

Four situations SENT covers

• Transport that starts and ends in Poland.
• Transport from Poland to another country.
• Transport into Poland from another country.
• Transit — the goods start and end outside Poland but move through it.

Depending on the goods and the situation, the companies involved — senders, receivers, carriers and drivers — may be required to register the transport in the electronic SENT register.

Who files when the goods only pass through

For transit, the carrier is the party that has to submit the notification. The carrier needs the reference number before the journey starts and is expected to refuse to take the goods if the correct reference number is not provided. Notifications are submitted through the PUESC platform.

Which goods

SENT was created for excise goods such as fuel, alcohol and tobacco, and the catalogue of monitored goods is defined by CN code in Polish regulations; the detailed lists are available in PUESC. Since 17 March 2026 it also covers certain clothing and footwear. For those goods, published analyses describe the new obligation mainly in terms of imports into Poland, so a load of clothing that only transits Poland is not clearly covered. If you carry such goods, confirm your specific case with the Polish tax administration or a customs adviser before relying on either answer.

What carriers and drivers risk

• PLN 20,000 — fine for a carrier that fails to submit a notification it is responsible for.
• Up to PLN 10,000 — for a missing geolocation device or data that was not kept up to date, according to legal commentary on the Act.
• PLN 5,000–7,500 — for a driver who sets out without a reference number.

The Act also sets official fees for guarding and removing a vehicle or cargo that has been stopped. In some cases the authority can waive a penalty where there is an important interest of the carrier or a public interest — but it is not something to plan around.

Practical rules for a transit run

1. Ask for the reference number before you load, not at the border.
2. Compare the goods, quantity and weight on the notification with what is actually on the truck.
3. Make sure the vehicle and driver details are correct and that the geolocation device works.
4. Keep the reference number where the driver can show it during a check.
5. If something changes during the journey, correct the notification instead of hoping nobody checks.

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.