Restrikt

SENT for intra-Community acquisitions

Carriage into Poland (intra-Community acquisition, import): Art. 6 of the Act.

Carriage into Poland (intra-Community acquisition, import): Art. 6 of the Act. The consignee (receiving party) notifies on form SENT200 before the carriage starts in Poland.

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Who does what

Consignee (receiving party)

  • Before the goods enter Poland, send a SENT200 notification via PUESC and obtain the reference number. (Art. 6(1), Art. 9)
  • Give the reference number to the carrier. (Art. 6(1))
  • Confirm receipt of the goods no later than the next working day after delivery. (Art. 6(4))
  • 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)

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. 6(3))
  • 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

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 acquisitions)?

Carriage into Poland (intra-Community acquisition, import): Art. 6 of the Act. The consignee (receiving party) notifies on form SENT200 before the carriage starts in Poland.

Which goods are excluded for such carriage?

SENT for poultry, eggs and honey: carriage into poland (art. 6), unless goods originating in ukraine come from a third country; SENT for frozen and fresh fruit: carriage into poland (art. 6), unless goods originating in ukraine come from a third country; SENT for concentrated apple juice: carriage into poland (art. 6), unless goods originating in ukraine come from a third country.