Are coal and coke subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Coke and semi-coke (CN 2704): Threshold: gross mass above 500 kg; Coal, briquettes and similar solid fuels from coal (CN 2701): Threshold: gross mass above 500 kg.
What the rules say today
Coke and semi-coke (CN 2704)
Codes: 2704. Threshold: gross mass above 500 kg. In force in force (wording of the consolidated text).
§ 1 pkt 8 lit. b, Dz.U. 2024 poz. 1157
b) CN 2704 – koks i półkoks, z węgla, węgla brunatnego (lignitu) lub torfu, nawet aglomerowany; węgiel retortowy – jeżeli masa brutto przesyłki towarów objętych tą pozycją przekracza 500 kg;Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
Coal, briquettes and similar solid fuels from coal (CN 2701)
Codes: 2701. Threshold: gross mass above 500 kg. In force in force (wording of the consolidated text).
§ 1 pkt 8 lit. a, Dz.U. 2024 poz. 1157
8) towarów objętych pozycją: a) CN 2701 – węgiel; brykiety, brykietki i podobne paliwa stałe wytwarzane z węgla, (...) – jeżeli masa brutto przesyłki towarów objętych tą pozycją przekracza 500 kg;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.
- Carriage starting in Poland (Art. 5 of the Act)
§ 2 ust. 8 pkt 1, Dz.U. 2024 poz. 1157
8. Przepisu § 1 pkt 8 nie stosuje się do towarów: 1) których przewóz jest realizowany na podstawie art. 5 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.
- Goods placed under the customs procedure of transit, storage, temporary admission, processing, export or re-export
§ 2 ust. 8 pkt 2, Dz.U. 2024 poz. 1157
2) 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.
- Unit packaging with a gross mass of not more than 25 kg
§ 2 ust. 8 pkt 3, Dz.U. 2024 poz. 1157
3) przewożonych w opakowaniach jednostkowych, których masa brutto nie przekracza 25 kg.
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.
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
Are coal and coke subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Coke and semi-coke (CN 2704): Threshold: gross mass above 500 kg; Coal, briquettes and similar solid fuels from coal (CN 2701): Threshold: gross mass above 500 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 of the act).
What are the exemptions?
Carriage starting in Poland (Art. 5 of the Act); Goods placed under the customs procedure of transit, storage, temporary admission, processing, export or re-export; Unit packaging with a gross mass of not more than 25 kg; 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.