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Transport to, from and through Poland: SENT for foreign companies

SENT also applies to companies outside Poland when goods from the SENT catalogue above the threshold travel into, out of or through Poland. Into Poland the consignee notifies (SENT200), out of Poland the consignor (SENT100), through Poland the carrier (SENT300). The carrier provides SENT-GEO (geolocation of the carriage) and the driver has the reference number.

Provisions checked at the source on 6 October 2026.

Check your transport

What SENT is and when it concerns a foreign company

SENT is the Polish system for monitoring the road transport of goods (Act on the system for monitoring road and rail transport of goods and trade in heating fuels).

The obligation depends on the goods (CN code in the catalogue, quantity threshold, exemptions) and on the route. Who sends the notification follows from the direction of transport (Articles 5, 6 and 7 of the Act):

  • Into Poland: purchase from another EU country or import from outside the EU: consignee (SENT200)
  • From Poland: supply to another EU country or export: consignor (SENT100)
  • Within Poland: supply to a consignee in Poland: consignor (SENT100)
  • Through Poland: from an EU country to another EU country or to a country outside the EU: carrier (SENT300)

Whether a specific product is in the catalogue and whether the consignment exceeds the threshold is checked in the tool. SENT tool

Who does what: direction of transport and role

Into Poland: purchase from another EU country or import from outside the EU

Notified by: consignee (SENT200)

Wording of the provision (Polish): Article 6(1), Journal of Laws 2024, item 1218
1. W przypadku przewozu towaru z terytorium państwa członkowskiego albo z terytorium państwa trzeciego na terytorium kraju podmiot odbierający jest obowiązany, przed rozpoczęciem przewozu towaru na terytorium kraju, przesłać do rejestru zgłoszenie, uzyskać numer referencyjny dla tego zgłoszenia i przekazać ten numer przewoźnikowi.
Consignee
  • Before the goods enter Poland, send a SENT200 notification via PUESC (the electronic customs and tax platform) and obtain the reference number (Article 6(1), Article 9).
  • Give the reference number to the carrier (Article 6(1)).
  • Confirm receipt of the goods no later than the next working day after delivery (Article 6(4)).
  • The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).
  • Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal (Article 8).
Consignor (no notification of its own)
  • A consignor abroad does not notify. The consignee needs goods, consignor and carrier data from them before departure (Article 6(2)).
Carrier
  • Do not accept the goods for carriage without the reference number (Article 10(1)).
  • Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number (Article 6(3)).
  • Give the driver the reference number before departure (Article 10(2)).
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL (external location system) or an OBU (on-board unit) connected to SENT-GEO (Article 10a).
Driver
  • Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)).
  • Switch on the locator when entering Poland (Article 10b(1)(b)).
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)).
  • If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).

From Poland: supply to another EU country or export

Notified by: consignor (SENT100)

Wording of the provision (Polish): Article 5(1), Journal of Laws 2024, item 1218
1. W przypadku przewozu towaru rozpoczynającego się na terytorium kraju podmiot wysyłający jest obowiązany, przed rozpoczęciem przewozu towaru, przesłać do rejestru zgłoszenie, uzyskać numer referencyjny dla tego zgłoszenia i przekazać ten numer przewoźnikowi. W przypadku dostawy towarów w rozumieniu ustawy z dnia 11 marca 2004 r. o podatku od towarów i usług, zwanej dalej „dostawą towarów”, podmiot wysyłający jest obowiązany również przekazać numer referencyjny podmiotowi odbierającemu.
Consignor
  • Before the carriage starts, send a SENT100 notification via PUESC and obtain the reference number (Article 5(1), Article 9).
  • Give the reference number to the carrier (Article 5(1)).
  • The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).
  • Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal (Article 8).
Consignee (no notification of its own)
  • For intra-Community supply, export and own transfer the consignee does not confirm receipt: Article 5(5) concerns a supply of goods within the meaning of the VAT Act (Article 5(5)).
Carrier
  • Do not accept the goods for carriage without the reference number (Article 10(1)).
  • Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number (Article 5(4)).
  • Give the driver the reference number before departure (Article 10(2)).
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL or an OBU connected to SENT-GEO (Article 10a).
Driver
  • Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)).
  • Switch on the locator before the carriage starts (with several loadings in Poland: from the first) (Article 10b(1)(a)).
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)).
  • If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).

Within Poland: supply to a consignee in Poland

Notified by: consignor (SENT100)

Wording of the provision (Polish): Article 5(1), Journal of Laws 2024, item 1218
1. W przypadku przewozu towaru rozpoczynającego się na terytorium kraju podmiot wysyłający jest obowiązany, przed rozpoczęciem przewozu towaru, przesłać do rejestru zgłoszenie, uzyskać numer referencyjny dla tego zgłoszenia i przekazać ten numer przewoźnikowi. W przypadku dostawy towarów w rozumieniu ustawy z dnia 11 marca 2004 r. o podatku od towarów i usług, zwanej dalej „dostawą towarów”, podmiot wysyłający jest obowiązany również przekazać numer referencyjny podmiotowi odbierającemu.
Wording of the provision (Polish): Article 5(5), Journal of Laws 2024, item 1218
5. W przypadku dostawy towarów podmiot odbierający uzupełnia zgłoszenie o informację o odbiorze towaru, nie później niż w dniu roboczym następującym po dniu dostarczenia towaru.

For intra-Community supply, export and own transfer the consignee does not confirm receipt: Article 5(5) concerns a supply of goods within the meaning of the VAT Act (Article 5(5)).

Consignor
  • Before the carriage starts, send a SENT100 notification via PUESC and obtain the reference number (Article 5(1), Article 9).
  • Give the reference number to the carrier (Article 5(1)).
  • For a supply, also give the reference number to the consignee (Article 5(1)).
  • The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).
  • Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal (Article 8).
Consignee
  • Confirm receipt of the goods in the notification no later than the next working day after delivery (Article 5(5)).
Carrier
  • Do not accept the goods for carriage without the reference number (Article 10(1)).
  • Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number (Article 5(4)).
  • Give the driver the reference number before departure (Article 10(2)).
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL or an OBU connected to SENT-GEO (Article 10a).
Driver
  • Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)).
  • Switch on the locator before the carriage starts (with several loadings in Poland: from the first) (Article 10b(1)(a)).
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)).
  • If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).

Through Poland: from an EU country to another EU country or to a country outside the EU

Notified by: carrier (SENT300)

Wording of the provision (Polish): Article 7(1), Journal of Laws 2024, item 1218
1. W przypadku przewozu towaru z terytorium jednego państwa członkowskiego na terytorium drugiego państwa członkowskiego albo państwa trzeciego przewoźnik jest obowiązany przesłać do rejestru, przed rozpoczęciem przewozu towaru na terytorium kraju, zgłoszenie i uzyskać numer referencyjny dla tego zgłoszenia.

Transport from a third country through Poland without a transit procedure: check it in the tool, this case needs an assessment.

Carrier
  • Before entering Poland, send a SENT300 notification via PUESC and obtain the reference number (Article 7(1), Article 9).
  • The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).
  • Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal (Article 8).
  • Give the driver the reference number before departure (Article 10(2)).
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL or an OBU connected to SENT-GEO (Article 10a).
Driver
  • Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)).
  • Switch on the locator when entering Poland (Article 10b(1)(b)).
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)).
  • If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).

The Act does not impose a separate obligation on the forwarder. If you notify as a proxy, the effects fall on the party represented. Agree in writing who sends the notification and who completes the carrier data (Article 9(3)).

The driver and SENT-GEO when entering Poland

For transport into or through Poland the carrier and the driver have these obligations:

  • Give the driver the reference number before departure (Article 10(2)).
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL or an OBU connected to SENT-GEO (Article 10a).
  • Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)).
  • Switch on the locator when entering Poland (Article 10b(1)(b)).
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)).
  • If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).
Wording of the provision (Polish): Article 10a(1)-3, Journal of Laws 2024, item 1218
1. Przewoźnik, w trakcie całej trasy przewozu towaru objętego zgłoszeniem, jest obowiązany zapewnić przekazywanie aktualnych danych geolokalizacyjnych środka transportu objętego tym zgłoszeniem. 2. Przewoźnik jest obowiązany wyposażyć środek transportu, o którym mowa w ust. 1, w lokalizator. 3. Przepisu ust. 2 nie stosuje się, jeżeli dane geolokalizacyjne środka transportu są przekazywane do rejestru z zewnętrznego systemu lokalizacji.
Wording of the provision (Polish): Article 10b, Journal of Laws 2024, item 1218
W przypadku gdy środek transportu jest wyposażony w lokalizator, kierujący jest obowiązany: 1) włączyć lokalizator: a) przed rozpoczęciem przewozu towaru – w przypadku przewozu towaru, o którym mowa w art. 5 ust. 1 (...), b) z chwilą rozpoczęcia przewozu towaru na terytorium kraju – w przypadku przewozu towaru, o którym mowa w art. 6 ust. 1 i art. 7 ust. 1; 2) wyłączyć lokalizator nie wcześniej niż z chwilą: a) dostarczenia towaru do miejsca dostarczenia towaru na terytorium kraju (...), b) zakończenia przewozu towaru na terytorium kraju.

Checklist before entering Poland

  1. Check in the tool whether the transport is subject to SENT: CN code, mass or volume, route, transaction and customs procedure. SENT tool
  2. Establish who notifies: consignee (SENT200), consignor (SENT100), carrier (SENT300).
  3. If the consignee in Poland notifies (SENT200), send them the notification data before departure:
    • consignee and consignor details (name, address), consignee tax ID or VAT number
    • place and date of the start of carriage in Poland, place of delivery
    • goods data: type, CN heading, quantity, gross mass or volume
    • from the carrier: details and tax ID, registration numbers, start and planned end date, licence, transport document number, locator number
  4. If, as the carrier, you take goods from an EU country through Poland, you send the SENT300 notification yourself before entering; prepare:
    • carrier details and tax ID (if any)
    • consignor and consignee details
    • place and date of the start of carriage in Poland, place and planned date of the end in Poland
    • goods data: type, CN heading, quantity, gross mass or volume
    • registration numbers, transport document number, locator number
  5. Give the driver the reference number before departure (Article 10(2)).
  6. Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app), ZSL or an OBU connected to SENT-GEO (Article 10a).
  7. Switch on the locator when entering Poland (Article 10b(1)(b)).
  8. The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).
  9. Foreign carrier: check whether the transport is within RMPD (a separate notification). RMPD
  10. SENT and ADR are separate obligations: SENT concerns the notification of the transport of goods from the catalogue (threshold, direction, procedure), ADR concerns the transport of dangerous goods. A SENT notification does not replace the ADR requirements, and the other way round.

RMPD: the foreign carrier’s separate notification

RMPD is the register to which a foreign carrier reports certain transports in Poland (Article 28b of the Road Transport Act).

It applies to a foreign entity performing international road haulage of goods under Article 28(1) and (1a) where a permit is required or international agreements exempt from holding it (Article 28b(1)), and a foreign entity performing cabotage haulage of goods under Article 29(1) (Article 28b(2)). A carrier from Poland or another EU country on a route between EU countries without a required permit: no.

Basis: Article 28b of the Road Transport Act (Journal of Laws 2025, item 1490). SENT, RMPD, ADR in Poland: carrier obligations

Penalties

Failing to notify exposes the consignor or consignee to a penalty of 46% of the gross value of the goods, not less than 20,000 PLN (Article 21(1) of the Act). A carrier on carriage through Poland faces 20,000 PLN for not notifying (Article 22(1)) and 10,000 PLN for missing SENT-GEO (Article 22(2a)); a driver faces a fine of 5,000 PLN to 7,500 PLN, by penalty notice (Article 32).

  • Carrier (carriage from or to Poland), Article 22(2): 10,000 PLN. Violation: the carrier did not complete the notification before the carriage started.
  • Carrier (carriage through Poland), Article 22(1): 20,000 PLN. Violation: no notification by the carrier or goods not matching the carrier’s notification.
  • Carrier, Article 22(2a): 10,000 PLN. Violation: failure to transmit geolocation data (SENT-GEO).
  • Driver, Article 32(1): a fine of 5,000 PLN to 7,500 PLN, by penalty notice. Violation: setting off without the reference number, not switching on the locator or not stopping when it fails for more than an hour.
Wording of the provision (Polish): Article 21(1), Journal of Laws 2024, item 1218
1. W przypadku niewykonania obowiązku określonego w art. 5 ust. 1 albo art. 6 ust. 1, odpowiednio na podmiot wysyłający albo podmiot odbierający nakłada się karę pieniężną w wysokości 46 % wartości brutto towaru przewożonego podlegającego obowiązkowi zgłoszenia, nie niższej niż 20 000 zł.
Wording of the provision (Polish): Article 22(1), Journal of Laws 2024, item 1218
1. W przypadku: 1) niedokonania zgłoszenia przez przewoźnika, 2) stwierdzenia, że towar nie odpowiada co do rodzaju, ilości, masy lub objętości towarowi wskazanemu przez przewoźnika w zgłoszeniu, 3) niewykonania obowiązku, o którym mowa w art. 12a ust. 3 i 4 oraz art. 15 ust. 3 – na przewoźnika nakłada się karę pieniężną w wysokości 20 000 zł.
Wording of the provision (Polish): Article 22(2a) and 2b, Journal of Laws 2024, item 1218
2a. W przypadku niewywiązywania się z obowiązku, o którym mowa w art. 10a ust. 1, na przewoźnika nakłada się karę pieniężną w wysokości 10 000 zł. 2b. Odstępuje się od nałożenia kary pieniężnej za niewykonanie obowiązku, o którym mowa w art. 10a ust. 1, jeżeli jego niedopełnienie wynikało z niedostępności rejestru.
Wording of the provision (Polish): Article 32(1), Journal of Laws 2024, item 1218
1. W przypadku stwierdzenia w trakcie kontroli: 1) rozpoczęcia przewozu towaru przez kierującego (...) bez numeru referencyjnego (...), 2) niedopełnienia obowiązku, o którym mowa w art. 10b, 3) niedopełnienia obowiązku, o którym mowa w art. 10c ust. 1 – kierujący podlega karze grzywny w wysokości od 5000 do 7500 zł.

Penalties within RMPD

  • Party performing the carriage (carrier within RMPD scope), Annex 3 item 3.2a: 12,000 PLN. Violation: carriage without an RMPD notification or with incomplete or incorrect data.
  • Party performing the carriage (carrier within RMPD scope), Annex 3 item 3.2b: 10,000 PLN. Violation: RMPD carriage without transmitting geolocation data (Article 10a(1) of the SENT Act).
  • Driver, Annex 1 item 2a: 1,500 PLN. Violation: carriage without showing the reference number or the replacement document.
  • Driver, Annex 1 item 2b: 2,000 PLN. Violation: the driver did not switch on the locator (Article 10b of the SENT Act) or did not allow the geolocation check.

The authority may waive a penalty where justified by an important interest of the party or by the public interest, on application or of its own motion (Article 21(3), Article 22(3), Article 22a(2), Article 24(3)). A waiver is only possible if it is not State aid or falls within de minimis aid or aid meeting the conditions of the implementing provisions (Article 26(3)). This is the authority’s decision, not a rule you can rely on. The penalty for failing to update the notification or to transmit geolocation data is waived if the cause was the register being unavailable (Article 24(2), Article 22(2b)).

SENT penalty calculator

Goods covered by SENT and thresholds

The list from the SENT catalogue as of today. Each goods page shows the CN codes, threshold, exemptions and who notifies.

Frequently asked questions

Does a company from outside Poland have to notify a transport to SENT?

It depends on the direction of transport and the company’s role: consignee (SENT200), consignor (SENT100), carrier (SENT300). A consignor abroad does not notify. The consignee needs goods, consignor and carrier data from them before departure (Article 6(2)). The carrier ensures that geolocation data are transmitted for the whole route in Poland (Article 10a).

What must the driver have when entering Poland?

Have the reference number when you set off. Without it, refuse to start the carriage (Article 10(3) and (4)). Switch on the locator when entering Poland (Article 10b(1)(b)). Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland (Article 10b(2)). If the locator fails for more than an hour, stop at the nearest car park. Continue only after repair, reloading, a new locator, or official seals or an escort (Article 10c).

Does a foreign carrier have to notify the transport to RMPD?

RMPD (foreign carrier’s notification) is the register to which a foreign carrier reports certain transports in Poland (Article 28b of the Road Transport Act). It applies to a foreign entity performing international road haulage of goods under Article 28(1) and (1a) where a permit is required or international agreements exempt from holding it (Article 28b(1)), and a foreign entity performing cabotage haulage of goods under Article 29(1) (Article 28b(2)). A carrier from Poland or another EU country on a route between EU countries without a required permit: no.

Does a consignee abroad confirm receipt of goods sent from Poland?

For intra-Community supply, export and own transfer the consignee does not confirm receipt: Article 5(5) concerns a supply of goods within the meaning of the VAT Act (Article 5(5)).

How long is a SENT reference number valid?

The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing (Article 11).

What penalties apply to a transport covered by SENT?

Failing to notify exposes the consignor or consignee to a penalty of 46% of the gross value of the goods, not less than 20,000 PLN (Article 21(1) of the Act). A carrier on carriage through Poland faces 20,000 PLN for not notifying (Article 22(1)) and 10,000 PLN for missing SENT-GEO (Article 22(2a)); a driver faces a fine of 5,000 PLN to 7,500 PLN, by penalty notice (Article 32).

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.