Is vegetable oil subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Edible mixtures of fats and oils (CN 1517), excluding margarine: Threshold: gross mass above 500 kg or volume above 500 litres; Vegetable and animal oils and fats (CN 1507 to 1516): Threshold: gross mass above 500 kg or volume above 500 litres.
What the rules say today
Edible mixtures of fats and oils (CN 1517), excluding margarine
Codes: 1517. Threshold: gross mass above 500 kg or volume above 500 litres. In force until 30/10/2026 (wording of the consolidated text).
§ 1 pkt 1 lit. b, Dz.U. 2024 poz. 1157
1) towarów objętych pozycjami Nomenklatury Scalonej, zwanej dalej „CN”: a) od 1507 do 1516 i b) 1517, z wyłączeniem margaryny oraz margaryny płynnej – jeżeli masa brutto przesyłki towarów objętych tymi pozycjami przekracza 500 kg lub jej objętość przekracza 500 litrów;Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
Vegetable and animal oils and fats (CN 1507 to 1516)
Codes: 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514, 1515, 1516. Threshold: gross mass above 500 kg or volume above 500 litres. In force until 30/10/2026 (wording of the consolidated text).
§ 1 pkt 1 lit. a, Dz.U. 2024 poz. 1157
1) towarów objętych pozycjami Nomenklatury Scalonej, zwanej dalej „CN”: a) od 1507 do 1516 i b) 1517, z wyłączeniem margaryny oraz margaryny płynnej – jeżeli masa brutto przesyłki towarów objętych tymi pozycjami przekracza 500 kg lub jej objętość przekracza 500 litrów;Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
Exemptions
We show the full wording of the provision. An exemption applies only when all its conditions are met.
- Goods placed under the customs procedure of transit, storage, temporary admission, processing, export or re-export
§ 2 ust. 1 pkt 1, Dz.U. 2024 poz. 1157
1. Przepisu § 1 pkt 1 nie stosuje się do towarów: 1) objętych procedurą celną tranzytu, składowania, odprawy czasowej, przetwarzania, wywozu albo powrotnym wywozem;
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Movement under excise duty suspension with an e-AD or a document replacing the e-AD
§ 2 ust. 1 pkt 2, Dz.U. 2024 poz. 1157
2) przemieszczanych, w ramach procedury zawieszenia poboru akcyzy, z zastosowaniem: a) e-AD, o którym mowa w art. 2 ust. 1 pkt 15 ustawy z dnia 6 grudnia 2008 r. o podatku akcyzowym (...) albo b) dokumentu zastępującego e-AD, o którym mowa w art. 2 ust. 1 pkt 15a ustawy o podatku akcyzowym;
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Unit packaging with a gross mass of not more than 26 kg or a volume of not more than 26 litres
§ 2 ust. 1 pkt 3, Dz.U. 2024 poz. 1157
3) przewożonych w opakowaniach jednostkowych, których masa brutto nie przekracza 26 kg lub objętość nie przekracza 26 litrów.
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Transfer between warehouses not linked to a VAT-taxable transaction, with a warehouse transfer documentThe document is issued by the consignor and contains at least: consignor details (name, address), consignor tax ID, goods data (type, CN heading, quantity, gross mass or volume), address of the place of storage at dispatch and at receipt, registration number of the vehicle or train and wagon number, date of issue. It does not apply to carriage through Poland between other countries (Art. 7).
art. 3 ust. 7 i 8, Dz.U. 2024 poz. 1218
7. Systemowi monitorowania przewozu i obrotu nie podlega przewóz towarów, który nie jest związany z wykonaniem czynności podlegających opodatkowaniu podatkiem od towarów i usług, jeżeli przewożonym towarom towarzyszy dokument potwierdzający przesunięcie międzymagazynowe wystawiony przez nadawcę towarów (...). 8. Przepisu ust. 7 nie stosuje się do przewozu towarów, o którym mowa w art. 7 ust. 1.
Act on the system for monitoring road and rail transport of goods and trade in heating fuels. Act in ISAP. Verified at source on 02/10/2026.
- Carriage intended for a recipient listed in the Act (incl. Polish Armed Forces, NATO forces, National Revenue Administration, Police, Border Guard, EU institutions, diplomatic missions)
art. 3 ust. 10, Dz.U. 2024 poz. 1218
10. Systemowi monitorowania przewozu i obrotu nie podlega przewóz towarów, z wyłączeniem paliw opałowych, dokonywany z przeznaczeniem dla: 1) Sił Zbrojnych Rzeczypospolitej Polskiej; 2) sił zbrojnych państwa będącego stroną Traktatu Północnoatlantyckiego; (...) 9) organów Krajowej Administracji Skarbowej; 10) Policji; (...) 14) Straży Granicznej; (...) 19) instytucji Unii Europejskiej; 20) przedstawicielstw dyplomatycznych lub urzędów konsularnych; (...)
Act on the system for monitoring road and rail transport of goods and trade in heating fuels. Act in ISAP. Verified at source on 02/10/2026.
History of changes
- until 30/10/2026 (wording of the consolidated text): Edible mixtures of fats and oils (CN 1517), excluding margarine. Threshold: gross mass above 500 kg or volume above 500 litres. (Dz.U. 2024 poz. 1157)
- until 30/10/2026 (wording of the consolidated text): Vegetable and animal oils and fats (CN 1507 to 1516). Threshold: gross mass above 500 kg or volume above 500 litres. (Dz.U. 2024 poz. 1157)
- from 31/10/2026: Edible mixtures of fats and oils (CN 1517), excluding margarine. Threshold: gross mass above 500 kg or volume above 500 litres. (Dz.U. 2026 poz. 589)
- from 31/10/2026: Vegetable and animal oils and fats (CN 1507 to 1516). Threshold: gross mass above 500 kg or volume above 500 litres. (Dz.U. 2026 poz. 589)
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 vegetable oil subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Edible mixtures of fats and oils (CN 1517), excluding margarine: Threshold: gross mass above 500 kg or volume above 500 litres; Vegetable and animal oils and fats (CN 1507 to 1516): Threshold: gross mass above 500 kg or volume above 500 litres.
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 are the exemptions?
Goods placed under the customs procedure of transit, storage, temporary admission, processing, export or re-export; Movement under excise duty suspension with an e-AD or a document replacing the e-AD; Unit packaging with a gross mass of not more than 26 kg or a volume of not more than 26 litres; Transfer between warehouses not linked to a VAT-taxable transaction, with a warehouse transfer document; Carriage intended for a recipient listed in the Act (incl. Polish Armed Forces, NATO forces, National Revenue Administration, Police, Border Guard, EU institutions, diplomatic missions).
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.