Is flour subject to SENT?
No. Last day in the SENT catalogue: 18/12/2025. Carriages started earlier are assessed under the rules of that time.
What the rules say today
Today these goods are not in the SENT catalogue.
History of changes
- until 18/12/2025 (wording of the consolidated text): Wheat or meslin flour (CN 1101 00). Threshold: gross mass above 100 kg. (Dz.U. 2024 poz. 1157)
- until 18/12/2025 (wording of the consolidated text): Cereal flours other than wheat (CN 1102). Threshold: gross mass above 100 kg. (Dz.U. 2024 poz. 1157)
A carriage is assessed under the rules on the day it starts. The tool lets you check any date.
Who notifies and what is at stake
The consignor notifies when the carriage starts in Poland (SENT100), the consignee when the goods go to Poland (SENT200), and the carrier for carriage through Poland between other countries (SENT300).
For the consignor or consignee: a penalty of 46% of the gross value of the goods, not less than PLN 20,000 (Art. 21(1) of the Act). For the carrier: PLN 10,000 for missing SENT-GEO or not completing the notification; for the driver a fine of PLN 5,000 to 7,500. Calculate the penalty.
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 and the position of the authority (KAS) are binding.
Frequently asked questions
Is flour subject to SENT?
No. Last day in the SENT catalogue: 18/12/2025. Carriages started earlier are assessed under the rules of that time.
Who sends the SENT notification?
The consignor notifies when the carriage starts in Poland (SENT100), the consignee when the goods go to Poland (SENT200), and the carrier for carriage through Poland between other countries (SENT300).
What is the penalty for not notifying?
For the consignor or consignee: a penalty of 46% of the gross value of the goods, not less than PLN 20,000 (Art. 21(1) of the Act). For the carrier: PLN 10,000 for missing SENT-GEO or not completing the notification; for the driver a fine of PLN 5,000 to 7,500.