The Regulation of the Minister of Finance and Economy of 10 September 2025 introduces a catalogue of new groups of goods whose transport will be monitored under the SENT system. As of 17 March 2026, the transport of clothing and footwear will be subject to SENT monitoring.

If you are an entity involved in the movement of such products, you must prepare for the upcoming changes. The new regulations apply to the transport of goods:

• from CN Chapter 64 – footwear (excluding parts of footwear: 6406), if a single shipment contains more than 20 items of footwear (i.e. more than 10 pairs) (source: Gov.pl);

• additionally, from CN Chapters 61, 62, 64 and CN code 6309 (textiles, clothing, used clothing), when specific weight thresholds are exceeded (usually over 10 kg) (source: Gov.pl).

It is also worth remembering the sanctions. Failure to submit a transport notification in SENT, incorrect data, or failure to update information may result in high administrative penalties – in extreme cases calculated as a percentage of the value of the goods (with a minimum monetary threshold). Carriers may be penalised, among other things, for failure to submit a notification, lack of geolocation, or failure to present the vehicle for inspection. Drivers may face fines for starting transport without a reference number or for not activating location tracking. In practice, failure to adapt also means a real risk of transport being stopped during inspections and delays in the supply chain.

In order to ensure a smooth and trouble-free implementation of the new regulations, the following actions are necessary:

• Audit of current processes – this will allow you to verify how transport is currently planned, who issues transport documents, and when and by whom cargo data is provided. It is important to assess how communication with the carrier is organised, whether the data required for SENT is available before transport begins, whether it can be quickly updated (change of vehicle, route, recipient), and in what roles a given entity operates (sender, recipient, carrier, intermediary). Such an audit should result in a process and role map within the organisation.

• Preparation of a process description with allocation of responsibilities after the entry into force of SENT, together with a planned action schedule (timeline) to achieve the target state before the new regulations take effect.

• Selection of the SENT handling method – handling via PUESC, handling via the company’s own ERP system integrated with the Ministry of Finance’s SENT system, or outsourcing of SENT-related activities.

Author: Monika Jurkowska, Deputy Director for Business Development at Pentacomp