Dear Sir or Madam,

We kindly inform you that as of 17 March 2026, the amended Regulation of the Minister of Finance concerning the SENT transport monitoring system will enter into force. The new regulations will also cover the transport of clothing and footwear.

Below we present the key information regarding the scope of the new regulations and the obligations that will apply to our Clients.

Scope of the new regulations

The SENT system will cover the transport of, among others:

  • clothing and clothing accessories (knitted and non-knitted),
  • footwear, gaiters and similar articles,
  • parts of such articles,
  • used clothing and other used textile articles.

When SENT reporting is required

From 17 March 2026, SENT reporting will be required when:

  • knitted clothing (CN 61) – the gross weight of the shipment exceeds 10 kg,
  • non-knitted clothing (CN 62) – the gross weight of the shipment exceeds 10 kg,
  • used clothing (CN 6309 00 00) – the gross weight of the shipment exceeds 10 kg,
  • footwear (CN 64) – the shipment contains more than 20 items of footwear (excluding CN 6406),
  • goods from CN chapters 61, 62 and/or 64 combined – if the total gross weight of the shipment exceeds 10 kg.

Who is responsible for SENT reporting

The obligations may apply to three types of entities:

Consignor (sending entity) – an entrepreneur who:

  • performs a domestic supply of goods,
  • carries out an intra-Community supply of goods (ICS),
  • exports goods.

Consignee (receiving entity) – an entrepreneur who:

  • performs an intra-Community acquisition of goods (ICA),
  • imports goods,
  • purchases goods within a domestic supply.

Carrier – the entrepreneur performing the actual transport of the goods.

Responsibilities of Langowski Logistics Clients

In the case of transporting clothing or footwear:

  • the consignor or consignee, depending on the procedure, will be required to submit the transport notification in the SENT system,
  • the relevant SENT data must be provided to Langowski Logistics if we are commissioned to organize the transport,
  • we will then pass the information to the carrier, who will:
    • complete their part of the SENT notification,
    • activate GPS tracking during the transport.

After the transport is completed, the receipt of the goods must be confirmed in the SENT system by the Client.

The Client is responsible for the correct and timely submission of the SENT notification.

The Client is also required to provide all information necessary for the organization of transport, including data enabling the carrier to fulfil obligations arising from the SENT monitoring regulations.

Exemptions – when SENT will not apply

According to the amended regulation, the SENT requirements will not apply in particular to:

  1. certain transports carried out under Article 5 of the Act on the transport monitoring system, except for:
    • transport of goods originating from a third country after their release for free circulation in the EU, if the place of delivery is another EU Member State than Poland,
    • transport of goods not accompanied by an invoice documenting:
      • a domestic supply,
      • an intra-Community supply of goods (ICS),
      • an export of goods (in the case of electronic invoices, they must be in a format allowing their content to be read).
  2. transports carried out by entities that:
    • hold the status of an Authorised Economic Operator (AEO) within the meaning of Article 38 of the Union Customs Code, or
    • are a party to a co-operation agreement with the Head of the National Revenue Administration (KAS).
  3. goods transported by postal operators in postal parcels within the meaning of postal law.

These changes will significantly affect the planning and organization of transport and the efficient handling of shipments. We therefore encourage you to prepare in advance for the new obligations, including reviewing your internal procedures and ensuring the completeness of the data provided to Langowski Logistics.

Should you have any questions or require additional clarification, please do not hesitate to contact us.

Please note that the above information is provided for informational purposes only and does not constitute legal advice.