Restrikt

SENT for transit through Poland

Carriage through Poland between other countries: Art. 7 of the Act.

Carriage through Poland between other countries: Art. 7 of the Act. The carrier notifies on form SENT300 before the carriage starts in Poland.

Check such a carriage →

Who does what

Carrier

  • Before entering Poland, send a SENT300 notification via PUESC and obtain the reference number. (Art. 7(1), Art. 9)
  • The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing. (Art. 11)
  • Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal. (Art. 8)
  • Give the driver the reference number before departure. (Art. 10(2))
  • Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO. (Art. 10a)

Driver

  • Have the reference number when you set off. Without it, refuse to start the carriage. (Art. 10(3) and (4))
  • Switch on the locator when entering Poland. (Art. 10b(1)(b))
  • Switch off the locator only after delivery (last unloading in Poland) or after the carriage ends in Poland. (Art. 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. (Art. 10c)

Goods excluded for this direction

Goods under the customs transit procedure are excluded from SENT for all entries whose exemptions cover transit. Carriage without the transit procedure is notified by the carrier (SENT300).

Carriage through Poland and the customs transit procedure

Carriage through Poland (Art. 7 of the Act). The goods travel from one EU country to another EU country or to a non-EU country and only pass through Poland. If the goods are in the SENT catalogue and the consignment exceeds the threshold, the carrier notifies the carriage on form SENT300 before entering Poland.

Customs transit procedure (e.g. T1). This is the customs status of the goods, not the route. Goods under this procedure are excluded from SENT where the provision for the catalogue entry provides for it (Art. 3(6)(2) of the Act, § 2 of the goods regulation). Merely passing through Poland without the transit procedure is not an exemption.

Carriage from a non-EU country through Poland to another EU country without the transit procedure does not fit Art. 7 directly. The tool marks such a case as requiring assessment.

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

Who notifies the carriage (SENT for transit through Poland)?

Carriage through Poland between other countries: Art. 7 of the Act. The carrier notifies on form SENT300 before the carriage starts in Poland.

Which goods are excluded for such carriage?

SENT for poultry, eggs and honey: carriage through poland between other eu countries or to a third country (art. 7); SENT for frozen and fresh fruit: carriage through poland between other eu countries or to a third country (art. 7); SENT for concentrated apple juice: carriage through poland between other eu countries or to a third country (art. 7).