SENT for wheat, maize and rapeseed
Yes, when the threshold is exceeded and no exemption applies. Maize (CN 1005): Threshold: gross mass above 10,000 kg; Wheat (ex CN 1001): Threshold: gross mass above 10,000 kg; Rape seeds (ex CN 1205): Threshold: gross mass above 10,000 kg.
What the rules say today
Maize (CN 1005)
Codes: 1005. Threshold: gross mass above 10,000 kg. In force from 19/12/2025.
§ 1 pkt 9 lit. b (w brzmieniu § 1 pkt 1), Dz.U. 2025 poz. 1704
– 1005 – kukurydza, jeżeli masa brutto przesyłki towarów objętych tą pozycją 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.
Wheat (ex CN 1001)
Codes: ex 1001. Threshold: gross mass above 10,000 kg. In force from 19/12/2025.
§ 1 pkt 9 lit. b (w brzmieniu § 1 pkt 1), Dz.U. 2025 poz. 1704
– ex 1001 – pszenica, jeżeli masa brutto przesyłki towarów objętych tą pozycją 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.
Rape seeds (ex CN 1205)
Codes: ex 1205. Threshold: gross mass above 10,000 kg. In force from 19/12/2025.
§ 1 pkt 9 lit. b (w brzmieniu § 1 pkt 1), Dz.U. 2025 poz. 1704
– ex 1205 – nasiona rzepaku, jeżeli masa brutto przesyłki towarów objętych tą pozycją przekracza 10 000 kgRegulation 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 of the Act)
§ 2 ust. 9 pkt 2 lit. a, Dz.U. 2024 poz. 1157
2) lit. b nie stosuje się do towarów: a) 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 transit procedure
§ 2 ust. 9 pkt 2 lit. b, Dz.U. 2024 poz. 1157
b) objętych procedurą celną tranzytu.
Regulation on goods whose transport is covered by the monitoring system. Act in ISAP. Verified at source on 02/10/2026.
- Seed of agricultural plant species (Seed Act)
§ 2 ust. 9 pkt 2 lit. c (dodana przez § 1 pkt 2), Dz.U. 2025 poz. 1704
c) będących materiałem siewnym roślin rolniczych, o którym mowa w art. 3 ust. 1 pkt 8 lit. a ustawy z dnia 9 listopada 2012 r. o nasiennictwie (Dz. U. z 2021 r. poz. 129).
Regulation amending the regulation on goods 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): Maize (CN 1005). Threshold: gross mass above 10,000 kg. (Dz.U. 2024 poz. 1157)
- until 18/12/2025 (wording of the consolidated text): Wheat (ex CN 1001). Threshold: gross mass above 10,000 kg. (Dz.U. 2024 poz. 1157)
- until 18/12/2025 (wording of the consolidated text): Rape seeds (ex CN 1205). Threshold: gross mass above 10,000 kg. (Dz.U. 2024 poz. 1157)
- until 18/12/2025 (wording of the consolidated text): Sunflower seeds (CN 1206 00). Threshold: gross mass above 10,000 kg. (Dz.U. 2024 poz. 1157)
- from 19/12/2025: Maize (CN 1005). Threshold: gross mass above 10,000 kg. (Dz.U. 2025 poz. 1704)
- from 19/12/2025: Wheat (ex CN 1001). Threshold: gross mass above 10,000 kg. (Dz.U. 2025 poz. 1704)
- from 19/12/2025: Rape seeds (ex CN 1205). 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 Maize (CN 1005) subject to SENT?
Yes, when the threshold is exceeded and no exemption applies. Maize (CN 1005): Threshold: gross mass above 10,000 kg; Wheat (ex CN 1001): Threshold: gross mass above 10,000 kg; Rape seeds (ex CN 1205): 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 of the act).
What are the exemptions?
Carriage starting in Poland (Art. 5 of the Act); Goods placed under the customs transit procedure; Seed of agricultural plant species (Seed Act); 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.