SENT
What data you need to assess the SENT obligation
You need the CN code, the quantity of the consignment, the country of loading and unloading, the type of transaction, the customs procedure and the start date of the carriage. Without the CN code you cannot start. The rest is usually on the invoice, the CMR or the customs declaration.
Provisions checked at the source on 2 October 2026.
Check the carriage in the SENT tool
Data for the check
- CN code of the goods (required)
- At least 4 digits, ideally all 8. You will find it on the invoice, in the customs declaration (SAD), in the supplier’s specification or in the customs tariff browser ISZTAR4. We do not guess the code from a description: the CN heading decides whether the goods are in the SENT catalogue at all.
- Quantity of the consignment
- Gross mass in kg, volume in litres or number of pieces, as in the transport documents. The threshold depends on the goods: mass or volume for fuels and oils, number of pieces for footwear.
- Route
- Country of loading and country of unloading. For carriage between two other countries, also whether the truck passes through Poland.
- Transaction and customs procedure
- Domestic supply, intra-Community supply or acquisition, import, export, transit or a move between your own warehouses. Plus the customs procedure, e.g. transit, warehousing or export, and for fuels the excise document (e-AD).
- Your role
- Consignor, consignee, carrier, driver or forwarder. Your role does not change whether the carriage is subject to SENT. The tool then shows the steps for you.
- Start date of the carriage
- We calculate the result under the rules of that day. Without a date the tool checks whether the result changes over time and, if it does, asks for the date.
Where to find the data
- Invoice
- The parties, description and quantity of the goods, often the CN code. It also shows whether it is a domestic sale, an intra-Community supply or an export.
- CMR consignment note
- Gross mass, place of loading and delivery, carrier.
- Customs declaration (SAD)
- Commodity code, customs procedure and country of origin for imports and exports.
- e-AD
- For excise goods under a duty suspension arrangement: whether the movement is under an e-AD.
If you do not know something
Start with the CN code and what you have. If a detail that decides the result is missing, the tool names it and asks directly. You will usually get missing data from the consignor or forwarder. An “information missing” result does not mean the carriage is not subject.
Frequently asked questions
Can I check a carriage without a CN code?
No. The CN heading decides whether the goods are in the SENT catalogue at all, so the assessment starts with the code, at least 4 digits. You will find it on the invoice, in the customs declaration or in the ISZTAR4 customs tariff browser.
Gross or net mass?
The thresholds in the SENT rules refer to the gross mass of the consignment or its volume, and for footwear the number of pieces.
Does my role in the carriage change the result?
It does not change whether the carriage is subject. It only affects which steps the tool shows as yours.
Related
This is information with its legal basis, not legal advice. The result depends on the data you provide: CN code, quantity, route, transaction and procedure. The provisions are binding. We show the position of the authority (KAS) as guidance.