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SENT is a register of transport declarations for sensitive goods run by the Polish customs and tax administration (KAS): the list includes fuels, oils, completely denatured alcohol and dried tobacco. The declaration is lodged on the PUESC platform before the transport starts, and the vehicle transmits geolocation data along the whole route in Poland. A missing declaration or reference number ends with a penalty and a stopped truck at an inspection.
The Polish-language version of this article is the reference one. This is an informational translation.
Which goods are monitored
SENT covers goods where the state limits tax fraud and the grey market. According to the list published on PUESC and the KAS announcements these are above all:
- motor and heating fuels and their derivatives,
- lubricating oils and lubricating preparations,
- vegetable oils carried in larger quantities,
- completely denatured ethyl alcohol, including screenwash and de-icing fluids,
- dried tobacco,
- LPG,
- medicinal products at risk of shortage in Poland,
- since 21 April 2023 also cereals, eggs, poultry meat and bee products, with quantity thresholds given in the KAS announcement.
The list takes the form of CN codes with thresholds and exclusions, for example for small retail packages, and changes by regulation. That is why we check the current list on PUESC before the transport, not in notes from a year ago.
Who lodges the SENT declaration
- The transport starts in Poland (domestic sale or export): the sending entity declares.
- The transport ends in Poland (import, intra-EU acquisition): the receiving entity declares.
- Transit across Poland (start and end outside the country): the carrier declares before entering Polish territory.
After the declaration each party completes its own part of the data: the carrier enters the vehicle, the driver and the locator number, and the consignee confirms receipt of the goods after delivery and closes the loop.
The reference number: the pass for the route
Once the declaration is accepted, the system assigns a reference number that identifies the transport. The driver must have it before setting off, because it is shown at inspections. The reference number is valid for 10 days from issue; after that it expires and the transport needs a new declaration. Validity can be checked in a PUESC service using the declaration number and the vehicle registration number.
The GPS locator: SENT-GEO and e-TOLL
The carrier must equip the vehicle with a device transmitting geolocation data to the SENT register: the e-TOLL PL mobile application, an OBU on-board unit or a registered external localisation system (ZSL). The driver switches the locator on before the transport starts on Polish territory and switches it off only after it ends. If the transmission fails for longer than an hour, the driver is obliged to stop at the nearest parking area or lay-by and continue only once the data feed is restored.
Penalties and inspections
Road inspections are run by KAS, often together with other services. The Act provides financial penalties for the entities for a missing declaration or data inconsistent with the facts, penalties for the carrier, including for a missing reference number and for not transmitting geolocation data, and fines for a driver who departs without a reference number or with the locator off. The amounts have changed with amendments, so instead of second-hand figures: the current rates are in the text of the Act in ISAP. On top of that comes the real operational cost: a stopped vehicle, a late delivery and goods that may be placed under official seals.
What we do for the client on a SENT transport
At quotation stage we check the CN code and the current list, so the client knows straight away whether the goods fall under SENT. We agree who declares in the given scenario, and in transit we do it ourselves as the carrier. We complete the vehicle, driver and locator data, watch the validity of the reference number when dates shift and brief the driver on the duties en route. For exports and imports we tie SENT together with clearance within our customs clearance service, and we resolve doubtful classifications the way we describe in the article on customs advisory.
Who is responsible for submitting the declaration in SENT?
Responsibility depends on the transport route: for goods sent from Poland, the dispatching party registers the transport, whereas for goods entering Poland from abroad, the receiving entity lodges the declaration before the border crossing.
Step by step
- PUESC Account Setup. Register on the official electronic tax and customs portal to gain submission access.
- Declaration Submission. Enter the required consignment, sender, recipient, and vehicle data before transport starts.
- Reference Number Issuance. Receive the generated tracking code and pass it to the carrier.
- Geolocation Activation. Turn on the GPS tracking unit or mobile locator app prior to entering Polish territory.
- Transport Confirmation. Update the system status upon delivery to confirm receipt of the goods.
Definitions
- SENT (Register for Goods Transport Monitoring): An electronic register run by Polish tax authorities to track shipments of sensitive goods.
- PUESC (Tax and Customs Electronic Services Platform): The official portal used for lodging customs declarations and submitting transport notifications.
- KAS (National Revenue Administration): The Polish customs and tax service responsible for supervising sensitive goods movement.
- Reference number: A unique tracking identifier issued upon successful notification, required throughout the entire transit.
When does this rule not apply?
This requirement does not apply to shipments moved under specific customs transit procedures or consignments that fall below statutory weight and volume limits.
The OTSL role
When moving goods across European routes, OTSL assists with logistics organisation and compliance. Check our ADR transport options and read our overview on CDS: the British customs declaration system that replaced CHIEF.
Sources
- ISAP: Act of 9 March 2017 on the system of monitoring the road and rail transport of goods and the trade in heating fuels
- PUESC: transmitting vehicle geolocation data to the SENT register (e-TOLL PL app)
- PUESC: checking the validity of a transport declaration
- Gov.pl (KAS): new goods covered by SENT from 21 April 2023
- etoll.gov.pl: ZSL devices used for the SENT system
Moving fuels, oils, chemicals or agricultural goods under monitoring? Describe the load in the contact form and we will check the SENT duties for your route and run the declarations together with the transport.
