Restrikt

SENT for intra-Community supplies

Carriage starts in Poland (domestic sale, intra-Community supply, export): Art. 5 of the Act.

Carriage starts in Poland (domestic sale, intra-Community supply, export): Art. 5 of the Act. The consignor (sending party) notifies on form SENT100 before the carriage starts.

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Who does what

Consignor (sending party)

  • Before the carriage starts, send a SENT100 notification via PUESC and obtain the reference number. (Art. 5(1), Art. 9)
  • Give the reference number to the carrier. (Art. 5(1))
  • For a supply, also give the reference number to the consignee. (Art. 5(1))
  • 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)

Consignee (receiving party)

  • Confirm receipt of the goods in the notification no later than the next working day after delivery. (Art. 5(5))

Carrier

  • Do not accept the goods for carriage without the reference number. (Art. 10(1))
  • Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number. (Art. 5(4))
  • 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 before the carriage starts (with several loadings in Poland: from the first). (Art. 10b(1)(a))
  • 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

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 intra-Community supplies)?

Carriage starts in Poland (domestic sale, intra-Community supply, export): Art. 5 of the Act. The consignor (sending party) notifies on form SENT100 before the carriage starts.

Which goods are excluded for such carriage?

Are coal and coke subject to SENT: carriage starting in poland (art. 5 of the act); SENT for poultry, eggs and honey: carriage starting in poland (art. 5), unless the goods originate in ukraine; SENT for frozen and fresh fruit: carriage starting in poland (art. 5), unless the goods originate in ukraine; SENT for concentrated apple juice: carriage starting in poland (art. 5), unless the goods originate in ukraine; SENT for wheat, maize and rapeseed: carriage starting in poland (art. 5 of the act); SENT for clothing: threshold, exemptions, who notifies: carriage starting in poland (art. 5), subject to the exception in the provision; SENT for footwear: how many items without notification: carriage starting in poland (art. 5), subject to the exception in the provision.