SENT for concentrated apple juice
Yes, when the threshold is exceeded and no exemption applies. Concentrated apple juice (ex CN 2009 79): Threshold: gross mass above 10,000 kg.
What the rules say today
Concentrated apple juice (ex CN 2009 79)
Codes: ex 2009 79. Threshold: gross mass above 10,000 kg. In force from 19/12/2025.
§ 1 pkt 9 lit. a (w brzmieniu § 1 pkt 1), Dz.U. 2025 poz. 1704
– ex 2009 79 – zagęszczony sok jabłkowy, jeżeli masa brutto przesyłki towarów objętych tym kodem przekracza 10 000 kg,Regulation amending the regulation on goods 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.
- Carriage starting in Poland (Art. 5), unless the goods originate in Ukraine
§ 2 ust. 9 pkt 1 lit. a, Dz.U. 2024 poz. 1157
9. Przepisu § 1 pkt 9: 1) lit. a nie stosuje się do towarów, których przewóz jest realizowany na podstawie: a) art. 5 ustawy o systemie monitorowania, z wyjątkiem przewozu towarów pochodzących z Ukrainy, po uprzednim dopuszczeniu ich do swobodnego obrotu w Unii Europejskiej,
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Carriage into Poland (Art. 6), unless goods originating in Ukraine come from a third country
§ 2 ust. 9 pkt 1 lit. b, Dz.U. 2024 poz. 1157
b) art. 6 ustawy o systemie monitorowania, z wyjątkiem przewozu towarów pochodzących z Ukrainy przewożonych z terytorium państwa trzeciego,
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Carriage through Poland between other EU countries or to a third country (Art. 7)
§ 2 ust. 9 pkt 1 lit. c, Dz.U. 2024 poz. 1157
c) art. 7 ustawy o systemie monitorowania;
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 18/12/2025 (wording of the consolidated text): Concentrated apple juice (ex CN 2009 79). Threshold: gross mass above 10,000 kg. (Dz.U. 2024 poz. 1157)
- from 19/12/2025: Concentrated apple juice (ex CN 2009 79). Threshold: gross mass above 10,000 kg. (Dz.U. 2025 poz. 1704)
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 Concentrated apple juice (ex CN 2009 79) subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Concentrated apple juice (ex CN 2009 79): Threshold: gross mass above 10,000 kg.
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). Note: for these goods the provision excludes some directions: carriage starting in poland (art. 5), unless the goods originate in ukraine; carriage into poland (art. 6), unless goods originating in ukraine come from a third country; carriage through poland between other eu countries or to a third country (art. 7).
What are the exemptions?
Carriage starting in Poland (Art. 5), unless the goods originate in Ukraine; Carriage into Poland (Art. 6), unless goods originating in Ukraine come from a third country; Carriage through Poland between other EU countries or to a third country (Art. 7); 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.