SENT
How to check whether a carriage is subject to SENT
You check a specific carriage, not the goods alone. Establish the CN code, compare the quantity with the threshold for that heading, establish the direction of the carriage and the transaction, check the exemptions and the start date. Only all of this together tells you whether a notification is needed and who sends it.
Provisions checked at the source on 2 October 2026.
Check your carriage in the SENT tool
Five steps
- CN code. Take it from the invoice, the customs declaration (SAD), the supplier’s specification or the customs tariff browser ISZTAR4. Do not guess it from the description of the goods.
- Catalogue and threshold. The goods covered by SENT are listed in the Act (incl. fuels, lubricating preparations, alcohol, raw tobacco) and in the goods regulation. Each heading has its own threshold: gross mass, volume or number of pieces. Below the threshold the carriage is not subject. Journal of Laws 2024, item 1218, Journal of Laws 2024, item 1157.
- Direction and transaction. A carriage starting in Poland is notified by the sending party (SENT100), a carriage into Poland by the receiving party (SENT200), a carriage through Poland between two other countries by the carrier (SENT300). This follows from Articles 5, 6 and 7 of the Act.
- Exemptions. Check whether the carriage is exempt, e.g. by a customs procedure (transit, warehousing, export), movement under an e-AD, unit packages of up to 26 kg or 26 l for oils of headings 1507 to 1518, a move between your own warehouses without a taxable transaction, or a recipient listed in the Act.
- Start date of the carriage. The catalogue and thresholds change. The rules on the start date of the carriage apply, and for a change during the carriage the transitional provision of the amending act.
Why the CN code alone is not enough
Three examples where the same code gives different results:
- Chapter 61 clothing, 20 kg, from Germany to Poland: it had to be notified under the 10 kg threshold, but not after the threshold rose to 31.5 kg. Journal of Laws 2025, item 1244, Journal of Laws 2026, item 813.
- CN 1518 oil, 800 l within Poland: a carriage started the day before 31 October 2026 is not subject, from that day it is. The same oil under a transit procedure is exempt. Journal of Laws 2026, item 589. CN 1518 in SENT
- Wheat flour of heading 1101 00, 5,000 kg from Ukraine: it had to be notified until 18 December 2025, after which the heading left the catalogue. Journal of Laws 2025, item 1704.
What next
If the carriage is subject, the obliged party or its proxy sends the notification through PUESC, before the carriage starts. We do not file notifications. The tool tells you whether a notification is needed, who files it and what each role must do.
Frequently asked questions
Is it enough to look up the CN code on the SENT list?
No. The list only tells you whether the goods may be covered. The obligation also depends on the quantity against the threshold, the direction, the transaction, the customs procedure, the exemptions and the date.
Who sends the SENT notification?
It depends on the direction: from Poland the sending party, into Poland the receiving party, through Poland the carrier. The carrier always completes the notification and provides SENT-GEO (geolocation of the carriage).
Will you file the notification for me?
No. We assess the obligation. The notification is filed in PUESC (the electronic customs and tax platform).
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.