

28/03/2025
SENT system – what it is and how it can help in logistics and transport of goods?
SENT system – what it is and how it can help in logistics and transport of goods?
The SENT system is an electronic system for monitoring the transport of goods, operating in Poland as part of the Electronic Tax and Customs Services Platform (PUESC). Its main goal is to supervise the transport of so-called sensitive goods to prevent tax fraud and illegal trade.
1. Legal regulations and basic definitions
The SENT system is based on the Act of March 9, 2017, on monitoring road and rail transport of goods and the trade in heating fuels. This act defines, among others:
SENT reference number – a unique number assigned after transport registration, serving as the basis for monitoring the movement of goods. This number is mandatory during transport inspections. To obtain a reference number, the transport must be registered in the PUESC system, which then generates the number.
Sender – a company or individual initiating the transport.
Receiver – a company or individual receiving the goods.
2. Goods subject to monitoring
The SENT system covers goods considered sensitive from a tax and customs perspective, including:
fuels and fuel derivatives,
ethyl alcohol,
dried tobacco,
waste (including waste from group 08, which was added to the system on January 12, 2024).
3. Rules of the transport monitoring system
The obligations related to monitoring goods transport apply to both road and rail transport. These include:
Sender – registering the transport in the SENT system and providing the reference number to the carrier,
Carrier – ensuring transport compliance with regulations, including an active GPS device and providing the SENT number during inspections,
Receiver – confirming receipt of goods in the SENT system.
4. Exemptions from the SENT system
Certain transport operations may be exempt from the SENT registration requirement, such as:
transports that do not involve sensitive goods,
transports carried out under other customs regulations.
5. Exclusions from certain transport notification obligations
In some cases, companies may be exempt from the obligation to register transport, such as transporting goods within a designated free trade zone when other regulations impose stricter requirements.
6. SENT changes from July 1, 2024: monitoring transport services and new technical requirements
From July 1, 2024, the SENT system will expand to include transport services. Carriers will be required to register not only the transport of sensitive goods but also transport services themselves. This means that all services related to the transport of goods covered by the SENT system must be registered. Additionally, new technical requirements for road transport have been introduced, including the mandatory use of an active GPS system in vehicles, enabling real-time transport monitoring. These changes aim to enhance control over goods and transport services, ensuring compliance with legal regulations and minimizing the risk of illegal trade in sensitive goods.
7. Using the Electronic Tax and Customs Services Platform (PUESC)
To register transport in the SENT system, companies must use PUESC. This platform allows for submitting notifications and real-time monitoring of sensitive goods transport.
8. Registration forms – SENT 100/200/300
The transport of goods in the SENT system is registered using specific forms. Depending on the type of transport, companies use:
SENT 100 – for road transport,
SENT 200 – for rail transport,
SENT 300 – for international transport.
9. SENT registration deadlines – changes from January 1, 2025
From January 1, 2025, changes regarding SENT registration deadlines will take effect. Businesses will be required to submit transport notifications earlier to avoid delays and penalties for non-compliance. According to the new regulations, transport must be registered at least 2 hours before departure (previously, it was 1 hour for domestic transport). For international transport, the notification must be submitted at least 4 hours before departure.
10. Emergency procedure
If the SENT system is unavailable, businesses must follow a specific emergency procedure. Instructions and document templates are available on the PUESC platform, and companies are required to report system failures within the specified deadlines.
11. Controlling authorities and penalties for non-compliance
Authorities such as the Customs Service have the right to inspect transports registered in the SENT system. Failure to comply with SENT obligations may result in severe financial penalties, including fines of up to PLN 100,000 for unregistered transport and 46% of the transported goods’ value for incorrect data in the declaration.
Summary
The SENT system is an essential tool for monitoring the transport of sensitive goods in Poland. Its implementation ensures compliance with legal regulations and minimizes the risk of tax fraud. The changes introduced in 2024 and 2025 extend the system’s scope to include transport services and modify registration deadlines. Transport companies and freight forwarders must adapt to these new regulations to avoid financial penalties. A well-organized process of registering and monitoring transport in the SENT system enables smooth compliance with legal obligations.
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