Restrikt

Changes in SENT

Every change to the catalogue and exemptions with its entry-into-force date and act from the Journal of Laws. The same data compute the tool’s result for a carriage on any day.

Verified at source on 02/10/2026.

  1. 31/10/2026 announced, not yet in force

    • Added to the SENT catalogue: Chemically modified fats and oils, including used cooking oil (CN 1518). Threshold: gross mass above 500 kg or volume above 500 litres. Dz.U. 2026 poz. 589

  2. 20/06/2026 in force

    • Exemption ended: Micro-entrepreneur carrying clothing (up to 500 kg in total) to a marketplace subject to the market fee, with the document required by the provision. Dz.U. 2026 poz. 814
    • Exemption ended: Micro-entrepreneur carrying footwear (up to 700 pairs) to a marketplace subject to the market fee, with the document required by the provision. Dz.U. 2026 poz. 814
    • New exemption: Humanitarian aid carried into Poland (Art. 6) or through Poland (Art. 7). Dz.U. 2026 poz. 813
    • New wording: Clothing, not knitted (CN chapter 62). Threshold: gross mass above 31.5 kg. Previously: threshold: gross mass above 10 kg. Dz.U. 2026 poz. 813
    • New wording: Footwear (CN chapter 64, excluding parts 6406). Threshold: more than 64 items per consignment. Previously: threshold: more than 20 items per consignment. Dz.U. 2026 poz. 813
    • New wording: Knitted clothing (CN chapter 61). Threshold: gross mass above 31.5 kg. Previously: threshold: gross mass above 10 kg. Dz.U. 2026 poz. 813
    • New wording: Mixed consignment: clothing from chapters 61, 62 and footwear from chapter 64. Threshold: gross mass of the mixed consignment above 31.5 kg. Previously: threshold: gross mass of the mixed consignment above 10 kg. Dz.U. 2026 poz. 813
    • New wording: Worn clothing (CN 6309 00 00). Threshold: gross mass above 31.5 kg. Previously: threshold: gross mass above 10 kg. Dz.U. 2026 poz. 813

  3. 13/05/2026 in force

    • New exemption: Micro-entrepreneur carrying clothing (up to 500 kg in total) to a marketplace subject to the market fee, with the document required by the provision. Dz.U. 2026 poz. 634
    • New exemption: Micro-entrepreneur carrying footwear (up to 700 pairs) to a marketplace subject to the market fee, with the document required by the provision. Dz.U. 2026 poz. 634

  4. 17/03/2026 in force

    • Added to the SENT catalogue: Clothing, not knitted (CN chapter 62). Threshold: gross mass above 10 kg. Dz.U. 2025 poz. 1244
    • Added to the SENT catalogue: Footwear (CN chapter 64, excluding parts 6406). Threshold: more than 20 items per consignment. Dz.U. 2025 poz. 1244
    • Added to the SENT catalogue: Knitted clothing (CN chapter 61). Threshold: gross mass above 10 kg. Dz.U. 2025 poz. 1244
    • Added to the SENT catalogue: Mixed consignment: clothing from chapters 61, 62 and footwear from chapter 64. Threshold: gross mass of the mixed consignment above 10 kg. Dz.U. 2025 poz. 1244
    • Added to the SENT catalogue: Worn clothing (CN 6309 00 00). Threshold: gross mass above 10 kg. Dz.U. 2025 poz. 1244
    • New exemption: Carriage by a postal operator in a postal parcel (Postal Law). Dz.U. 2025 poz. 1244
    • New exemption: Carriage starting in Poland (Art. 5), subject to the exceptions in the provision. Dz.U. 2025 poz. 1244
    • New exemption: Clothing or footwear carried by a parcel delivery service provider within the meaning of Regulation (EU) 2018/644, in parcels. Dz.U. 2026 poz. 339
    • New exemption: Clothing or footwear carried by a postal operator as a registered item other than a postal parcel, up to 31.5 kg. Dz.U. 2026 poz. 339
    • New exemption: Fulfilment services agreement with an AEO or a party to a cooperation agreement, stated in the transport document. Dz.U. 2026 poz. 339
    • New exemption: The party obliged to notify holds AEO status or is party to a cooperation agreement with the Head of the National Revenue Administration (carriage under Art. 5 or 6). Dz.U. 2025 poz. 1244

  5. 19/12/2025 in force

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