SENT System for clothing and footwear. Who is affected and how to prepare your transport?

Published: August 6, 2026

From 17 March 2026, selected shipments of clothing, footwear and textiles became subject to mandatory reporting under the SENT System. However, the amendment that entered into force on 20 June 2026 significantly narrowed the scope of this obligation. Reporting thresholds increased from 10 kg to 31.5 kg (and from 20 to 64 items for footwear), while domestic transport, intra-Community supplies (ICS) and exports were completely excluded from the system. Today, only imports, intra-Community acquisitions (ICA) and transit through the territory of Poland remain subject to mandatory reporting. Whether a particular shipment must be reported depends on the CN code of the goods, the nature of the transport and whether the applicable weight or quantity thresholds have been exceeded.

For many companies, these changes require adjustments to logistics processes, verification of goods classification and the implementation of new procedures for transport planning and execution. At the same time, it is important to note that not every shipment of clothing or footwear is automatically subject to the SENT System. A reporting obligation arises only when the conditions specified in the regulations are met. Therefore, before arranging transport, businesses should verify whether a particular shipment is actually required to be registered in the system.

Why was clothing included in the SENT System?

Until March 2026, the SENT System was primarily associated with monitoring the transport of fuels, denatured alcohol, cured tobacco and waste. On 17 March 2026, the list of goods subject to mandatory monitoring was expanded to include selected categories of clothing, footwear and textiles. This was followed by an amendment that entered into force on 20 June 2026, further clarifying the scope of the new obligations. As a result, companies organising transport must verify before each shipment whether the goods are subject to the SENT System before the vehicle begins its journey. The extension of the regulations was not introduced without reason. Poland has long been one of the fastest-growing clothing markets in Europe and plays an important role in the international trade of textiles. In 2024, the value of the Polish clothing and footwear market was estimated at nearly:

With a projected compound annual growth rate (CAGR) of 4.73% between 2024 and 2028, Poland is also one of the world’s leading players in the textile market. In 2023, it ranked 9th globally in clothing imports, accounting for 2.7% of global imports, and 11th in clothing exports, with a 2.1% share of world trade. [5] This shows that Poland is not merely a destination for imported products. A significant share of the clothing entering the country is subsequently sorted, stored, processed or re-exported to other markets, making Poland an important hub in both European and global supply chains.

What is the SENT System?

 

The SENT System (Electronic Transport Supervision System) is a government-operated system used to monitor the transport of goods subject to mandatory reporting within Poland. Through this system, businesses report the transport of selected categories of goods, while the National Revenue Administration verifies whether the transport complies with the submitted information. For companies operating in the clothing industry, this means that before transport begins, they should verify whether the goods are subject to the SENT System and whether the shipment must be reported via the Electronic Tax and Customs Services Platform (PUESC).

This is also where businesses register shipments, update transport information and submit the data required by law. The SENT System enables authorities to monitor the entire transport process from the initial notification through to the completion of the delivery. The information submitted to the system must accurately reflect the actual transport, which means that any changes concerning the shipment, the parties involved or the delivery destination must be updated in accordance with the applicable regulations. One of the most frequently asked questions is: «What must be reported in the SENT System?» The answer is that it is not the transport of clothing itself that triggers the obligation, but only the transport of goods covered by the applicable regulations. The CN code plays a key role, as it together with the conditions set out in the relevant legislation, determines whether a shipment of clothing or footwear must be reported under the SENT System. From a logistics perspective, verifying these obligations should be one of the first steps in transport planning. Checking the CN classification before loading helps reduce the risk of documentation errors, delays during inspections and the need to make changes once the transport is already underway.

Who do the new SENT obligations apply to?

The reporting obligation under the SENT System is determined primarily by the type of goods being transported, their assigned CN code and the nature of the transport. Since 20 June 2026, the monitoring requirements for clothing and footwear have been significantly narrowed and now apply only to imports from outside the European Union, intra-Community acquisitions (ICA) and transit through the territory of Poland. Domestic transport, intra-Community supplies (ICS) and exports outside the European Union are no longer subject to the reporting obligation. The exemption also applies to clothing and footwear transported as humanitarian aid. In addition, businesses holding Authorised Economic Operator (AEO) status or operating under a cooperation agreement with the Head of the National Revenue Administration (KAS) may benefit from exemptions, provided they meet the statutory requirements. At the same time, the reporting obligation has been retained for certain cases, including goods placed under customs procedure 42 00, despite the general exemptions. The new regulations also exclude selected CN codes, including 6406 (parts of footwear), 6117 90 00, 6212 90 00 and 6217 90 00. As a result, simply operating in the clothing or footwear industry does not automatically create a reporting obligation. Each shipment should be assessed individually by analysing the CN code, the type of transport, the applicable customs procedure and any exemptions provided for under the regulations.

What changed on 20 June 2026?

The amendment that entered into force on 20 June 2026 introduced significant changes to the SENT System for the clothing and footwear industry. Compared with the regulations that had been in force since 17 March 2026, the reporting thresholds were increased and the scope of shipments subject to mandatory reporting was significantly narrowed. The table below summarises the key changes.

Criterion	As of 17 March 2026	As of 20 June 2026
Clothing (Chapters 61 & 62 CN)	Above 10 kg gross	Above 31.5 kg gross
Used clothing (CN 6309 00 00)	Above 10 kg gross	Above 31.5 kg gross
Footwear (Chapter 64 CN, excluding CN 6406)	Above 20 items (10 pairs)	Above 64 items
Mixed shipments (goods from at least two of Chapters 61, 62 and 64 CN)	Combined weight above 10 kg gross	Combined weight of goods covered by the SENT System above 31.5 kg gross
Domestic transport	Subject to mandatory reporting	Excluded from the reporting obligation
Intra-Community supply (ICS)	Subject to mandatory reporting	Excluded from the reporting obligation
Exports outside the EU	Subject to mandatory reporting	Excluded from the reporting obligation
Imports from outside the EU	Subject to mandatory reporting	Still subject to mandatory reporting
Intra-Community acquisition (ICA)	Subject to mandatory reporting	Still subject to mandatory reporting
Transit through Poland	Subject to mandatory reporting	Still subject to mandatory reporting
Customs procedure 42 00	Subject to mandatory reporting	Still subject to mandatory reporting
Humanitarian aid	No separate exemption	Excluded from the reporting obligation
Excluded CN codes	CN 6406 (parts of footwear)	CN 6406, CN 6117 90 00, CN 6212 90 00, CN 6217 90 00

Source: Authors’ own compilation based on the Regulation of the Minister of Finance and Economy of 10 September 2025 (Journal of Laws 2025, item 1244), the Regulation of the Minister of Finance and Economy of 18 June 2026 (Journal of Laws 2026, item 814), and official communications issued by the Ministry of Finance.

Key facts at a glance:

Does every clothing shipment fall under the SENT System?	No. The SENT System for clothing applies only to goods specified in the regulations. Whether reporting is required depends primarily on the CN code, the parameters of the goods being transported and the transport conditions set out in the applicable legislation.
Does every carrier have to submit a SENT declaration?	No. The reporting obligation depends on the role of each participant in the transport process and the type of shipment. In certain cases, the obligation rests with the consignor or consignee, while the carrier is responsible for carrying out the transport in accordance with the submitted declaration.
Is the CN code important?	Yes. Correct classification of goods under the CN code is one of the key factors in determining whether a shipment is subject to the SENT System. The commercial description of the product alone is not sufficient to determine the reporting obligation.
Where is the declaration submitted?	Transport declarations are submitted via the Electronic Tax and Customs Services Platform (PUESC). This is where businesses register shipments, update transport information and manage declarations in accordance with the applicable regulations.

When are clothing and footwear subject to SENT reporting?

The transport of clothing or footwear does not automatically create a reporting obligation under the SENT System. Whether a shipment is subject to monitoring depends primarily on the CN code of the goods, the nature of the transport (import, intra-Community acquisition or transit), whether the applicable statutory thresholds have been exceeded, and the conditions set out in the relevant regulations. Before arranging transport, businesses should therefore verify the type of goods being shipped, their CN classification and whether the shipment is actually subject to mandatory reporting. The classification of goods is one of the most important elements of the entire process. Two products that appear almost identical may be assigned different CN codes and, consequently, be subject to different legal requirements. For this reason, businesses should verify not only the commercial description of the product but also its tariff classification used in customs documentation. The current regulations apply to selected categories of textile products, clothing and footwear specified in the relevant regulation. However, not every transport of such goods must be reported under the SENT System. Before transport begins, businesses should verify whether the shipment concerns an import, an intra-Community acquisition (ICA) or transit, whether the applicable thresholds of 31.5 kg or 64 items have been exceeded, and whether any statutory exemptions apply, such as shipments of humanitarian aid or exemptions available to businesses holding Authorised Economic Operator (AEO) status or operating under a cooperation agreement with the Head of the National Revenue Administration (KAS). It should also be noted that, despite the general exemptions, the reporting obligation remains in force for certain cases, including goods placed under customs procedure 42 00.

Why is the CN code so important?

In logistics and international trade, the CN code (Combined Nomenclature) is used not only to identify goods during customs clearance. It also serves as the basis for determining customs duties, tax obligations and the regulations governing the movement of specific categories of goods. Within the SENT System, the CN code is one of the key factors used to determine whether a shipment is subject to mandatory reporting. However, it is not the only criterion. The nature of the transport and the exemptions provided for under the applicable regulations are equally important. For this reason, businesses should verify the accuracy of the CN classification during the purchasing process, at the import stage or when preparing transport documentation. An incorrectly assigned CN code may result not only in an incorrect SENT declaration but also in customs and tax reporting errors. In the event of an inspection, this may require the company to explain discrepancies between the commercial documentation, the SENT declaration and the goods actually being transported. For this reason, it is considered good practice to verify the tariff classification before arranging transport. Doing so helps reduce the risk of administrative errors and avoid problems that may arise during inspections or customs clearance.

What goods are covered by the new regulations?

The table is provided for illustrative purposes only and presents selected categories of goods covered by the new regulations. It is not a complete list of products subject to the SENT System. Whether a shipment must be reported is determined on a case-by-case basis by the CN code assigned to the specific goods and the conditions set out in the applicable regulations. Before arranging transport, businesses should verify the product’s tariff classification and compare it with the current list of goods specified in the relevant regulation.

Is used clothing also subject to the SENT System?

Following the expansion of the regulations, many businesses involved in importing and trading second-hand clothing have begun to ask whether used clothing is subject to the SENT System. This is hardly surprising, as the Polish second-hand clothing market is estimated to be worth approximately PLN 5–6 billion annually [5], highlighting the importance of both the new and used clothing sectors. However, there is no single answer that applies to every shipment. Since 20 June 2026, the reporting obligation has been limited to imports, intra-Community acquisitions (ICA) and transit through the territory of Poland. Whether a shipment of used clothing is subject to the SENT System depends on a combination of factors, including the CN code, the type of transport, whether the statutory threshold of 31.5 kg has been exceeded, and any applicable exemptions provided for under the regulations. The fact that the goods are second-hand does not automatically mean that the shipment is either subject to or exempt from the reporting obligation. Companies importing or acquiring used clothing from other EU Member States should therefore verify the tariff classification of the goods and assess whether the shipment meets the conditions for inclusion in the SENT System. Only by analysing all of these factors can it be determined whether a particular transport must be reported.

How can you check whether a shipment must be reported?

The best time to verify your obligations under the SENT System is during the transport planning stage. Checking all required information before arranging the shipment helps prevent documentation errors and reduces the risk of issues during roadside inspections. In practice, businesses should first determine what goods are being transported, identify the CN code assigned to them and verify whether they are included in the list of goods covered by the SENT System. The next step is to confirm whether the shipment meets the conditions set out in the applicable regulations and whether any statutory exemptions apply. Only after analysing all of these factors can it be determined whether the transport must be reported under the SENT System.

If a business is unsure which CN code has been assigned to a particular product, it can verify the classification using the National Revenue Administration’s Tariff Browser, which allows users to search for CN codes and check their scope. Another useful resource is the descriptive version of the Combined Nomenclature (CN) published by Statistics Poland (GUS), which can be searched by product name. These tools help businesses determine whether a product has been classified under a CN code covered by the SENT System reporting requirements.

• National Revenue Administration (KAS) Tariff Browser: Allows users to search for CN codes and verify the tariff classification of goods:
  ISZTAR4 Tariff Browser – Text Search 
  ISZTAR4 Tariff Browser – Alphabetical Index of Goods (AIT) 
• Statistics Poland (GUS) Combined Nomenclature (CN) – Descriptive Version: An Excel file that allows users to search for goods by product name and the corresponding CN code:
  CN Code Classifications 
  CN Descriptive Names 

The new obligations are more than just an administrative requirement

Jasny podział odpowiedzialności ogranicza ryzyko błędów w dokumentacji, opóźnień oraz problemów, które mogą pojawić się podczas kontroli.The expansion of the SENT System means more for businesses than simply submitting a transport declaration. It also requires changes to transport planning and internal logistics processes. Many companies will need to review and streamline their internal procedures, document workflows and cooperation between procurement, logistics, warehouse and transport teams. This is particularly important for businesses handling a large number of shipments from different manufacturers or importers. In such cases, transport planning should include determining which goods are subject to the SENT System, who is responsible for verifying CN codes, preparing the declaration and updating it if changes occur during transport. A clear allocation of responsibilities helps reduce the risk of documentation errors, delays and issues that may arise during inspections.

What does the SENT declaration process look like?

Determining that goods are subject to the SENT System is only the first step in the process. The next step is to submit a declaration through the electronic register operated by the National Revenue Administration (KAS). In practice, this is the stage where most errors occur, as preparing the declaration requires cooperation between several participants in the supply chain and the submission of complete and accurate information before the transport begins. Declarations are submitted via the Electronic Tax and Customs Services Platform (PUESC). This is where businesses register shipments, update transport data and check the status of their declarations. Companies handling a high volume of shipments can integrate their own IT systems with PUESC, making the reporting process more efficient and reducing the risk of errors caused by manual data entry. It is important to remember that submitting a SENT declaration is not a one-time formality completed only before transport begins. The information submitted to the system must accurately reflect the actual course of the transport. If any details included in the declaration change after submission such as the carrier, the vehicle or the delivery destination, they must be updated in accordance with the applicable regulations.

Who is responsible for submitting the SENT declaration?

Correctly determining who is responsible for submitting a SENT declaration is essential for ensuring the smooth organisation of transport operations. However, the scope of responsibilities is not the same for every participant in the transport process. It is defined by law and depends on the role that each party performs in a particular shipment. In practice, responsibilities are divided among the participants in the supply chain. Depending on the type of transport, the consignor, consignee or carrier is responsible for fulfilling the obligations assigned to them under the applicable regulations. Effective communication and timely exchange of accurate information between all parties are essential for ensuring compliance and reducing the risk of documentation errors. For companies that regularly carry out shipments subject to the SENT System, it is considered good practice to establish internal procedures clearly defining responsibility for each stage of the reporting process. A well-defined allocation of responsibilities helps prevent situations in which the obligation to submit or update a declaration is incorrectly assigned to another participant in the transport process.

What information should be prepared before submitting a SENT declaration?

Although the declaration form in the PUESC system guides users through each step of the process, it is advisable to prepare all the required information in advance. Doing so helps minimise the risk of errors and reduces the need to update the declaration later. Before submitting a declaration, businesses should have all relevant information regarding the goods being transported, their CN code, the place of departure and destination, and the details of the parties involved in the transport. In practice, this means verifying the commercial and transport documentation in advance and, in the case of imports, the relevant customs documentation as well. It is often during the document preparation stage that discrepancies between warehouse records, commercial invoices and customs documentation become apparent. Resolving such inconsistencies before the shipment begins is significantly easier than correcting the declaration or explaining discrepancies during a roadside inspection.

Source: Euro24’s own compilation based on the reporting requirements set out in the Act on the Road and Rail Transport Monitoring System (SENT).

SENT reference number, what is it and how long is it valid?

Once a shipment has been successfully registered, the system assigns a SENT reference number, which serves as confirmation that the declaration has been created. This number is used by the parties involved in the transport to identify the specific shipment and is presented during inspections carried out by the competent authorities. It is important to note that the SENT reference number is not valid indefinitely. According to information published by PUESC, it remains valid for 10 days from the date of issue. If the transport is not carried out within this period, the relevant procedures may need to be repeated in accordance with the applicable regulations.

When are RMPD forms used?

Types of RMPD forms:

The expanded reporting requirements also involve the use of dedicated forms available on the PUESC platform. The RMPD100 form is used to register a new shipment. If any information provided in the declaration changes after it has been submitted, the RMPD – Update form is used to amend the declaration. Drivers can verify the status of a declaration using the RMPD406 form, which allows them to check whether the declaration has been successfully registered and to view its current status. All of these forms are available through the PUESC platform and are described in the guidance materials published by the Polish authorities.

Form	When is it used?
RMPD100	Registration of a new shipment subject to the SENT System.
RMPD – Update	Updating the declaration if any of the information changes after it has been submitted.
RMPD406	Verification of the declaration status and confirmation that it has been successfully registered.

Sources: www.gov.pl, www.puesc.gov.pl

What should you do if the transport details change?

If a shipment has already been reported under the SENT System and any of the information included in the declaration changes, the relevant details should be updated in the system accordingly. Keeping the declaration up to date ensures that the information recorded in the register accurately reflects the actual transport and helps reduce the risk of irregularities during inspections. For this reason, it is advisable to implement a procedure for the continuous exchange of information between the parties organising the transport, the carrier and the driver. Prompt communication of any changes enables the declaration to be updated without delay and helps prevent discrepancies between the documentation and the actual course of the shipment. At Euro24, all transport operations are monitored around the clock by our 24/7 Control Tower. Our team continuously monitors shipments, remains in constant contact with drivers and carriers, and ensures a rapid response whenever changes or unexpected situations arise, allowing all parties involved to be informed without delay.

What do SENT inspections look like in practice?

Companies organising the transport of clothing, footwear and textiles should be prepared for inspections carried out by the competent authorities to verify compliance with the SENT System requirements. The purpose of these inspections is not only to confirm that a declaration has been submitted, but also to verify that the information provided matches the actual transport and the accompanying documentation. During an inspection, authorities may examine both the commercial and transport documents, as well as the information previously submitted to the SENT System. This includes the SENT reference number, the carrier’s details, the place of departure and destination, and whether the goods being transported correspond to the accompanying documentation. For businesses, this means that submitting a declaration alone is not sufficient. It is equally important to ensure that all information is complete, accurate and, where necessary, updated to reflect any changes. Even minor discrepancies between the documentation and the data recorded in the system may require additional explanations during an inspection.

Most common mistakes related to the SENT System

The changes introduced on 20 June 2026 require businesses to review and update their procedures for organising the transport of clothing and footwear. In practice, the most common mistakes result from relying on outdated interpretations of the regulations, incorrect classification of goods, incomplete documentation or ineffective communication between the parties involved in the transport process. One of the most common misconceptions is that every shipment of clothing or footwear must be reported under the SENT System. Since 20 June 2026, however, the reporting obligation has been limited to imports, intra-Community acquisitions (ICA) and transit through the territory of Poland. Domestic transport, intra-Community supplies (ICS) and exports outside the European Union are no longer subject to mandatory reporting. Another common mistake is relying solely on the commercial description of a product instead of its CN code. It is the tariff classification, together with the type of transport, whether the applicable thresholds of 31.5 kg or 64 items have been exceeded, and any statutory exemptions, that determines whether a shipment falls within the scope of the SENT System. Businesses should also remember that once a declaration has been submitted, any changes affecting the transport must be updated in accordance with the applicable regulations. Efficient communication between all parties involved and timely updates to the declaration help ensure that the information remains accurate and reduce the risk of penalties during inspections.

What are the consequences of failing to submit a SENT declaration?

Failure to report a shipment under the SENT System or failure to comply with the obligations set out in the applicable regulations may result in administrative penalties. These sanctions apply only to shipments that are legally subject to mandatory reporting, namely imports, intra-Community acquisitions (ICA) and transit through the territory of Poland, provided that all other conditions for inclusion in the SENT System are met.

Violation	Consequence	Legal basis
Failure to report a shipment subject to the SENT System	Financial penalty of 46% of the gross value of the goods, but not less than PLN 20,000	Article 21(1)
Transport of goods inconsistent with the submitted declaration	Financial penalty of 46% of the difference in the gross value of the goods, but not less than PLN 20,000	Article 21(2)
Failure by the carrier to submit the required declaration	Financial penalty of PLN 20,000	Article 22(1)
Failure to transmit geolocation (GPS) data	Financial penalty of PLN 10,000	Article 22(2a)
Failure to present the vehicle for inspection	Financial penalty of PLN 20,000	Article 22(1)(3)
Transport carried out without the required SENT reference number or an equivalent document	Fine of PLN 5,000 – 7,500	Article 32(1)

What do the new regulations mean for the logistics industry?

The regulatory changes mean that organising shipments subject to the SENT System now requires even more thorough preparation than before. Transport planning is no longer limited to scheduling the loading, selecting the appropriate vehicle and preparing transport documentation. Businesses must also verify the CN code, confirm that the shipment meets the conditions for inclusion in the SENT System and ensure that all information required for the declaration is complete. This requires closer cooperation between logistics, procurement, warehouse operations, customs agents and the specialists responsible for product classification. Another key requirement for shipments subject to the SENT System is the continuous transmission of the vehicle’s geolocation data. A locator device or external tracking system must remain operational throughout the entire transport. If the tracking device fails, corrective action must be taken immediately. As a general rule, if the malfunction lasts for more than one hour, the transport may not continue until the transmission of geolocation data has been restored. In practice, failures related to vehicle tracking are among the most common reasons for administrative penalties. For companies that regularly carry out shipments covered by the SENT System, process automation is becoming an increasingly important part of compliance. Integrating TMS, ERP and SENT reporting tools helps reduce manual data entry, improves CN code verification, enables continuous monitoring of geolocation data transmission and minimises the risk of errors before transport even begins. At Euro24, documentation verification, continuous communication between the freight forwarder, carrier and customer, and around-the-clock monitoring provided by our 24/7 Control Tower enable us to respond quickly to changes both before and during transport, supporting the efficient execution of shipments subject to the SENT System.

How can your company prepare for the SENT obligations?

Complying with the SENT System requirements involves much more than simply learning how to complete a declaration. In practice, it requires businesses to review the entire logistics process from classifying goods and verifying the CN code, through determining whether a shipment is actually subject to the SENT System, to preparing the necessary documentation and ensuring the transport is carried out in compliance with the applicable regulations. Businesses should also verify whether any statutory exemptions or special provisions apply to a particular shipment. It is equally important to establish procedures for handling changes that may occur during transport. Companies should clearly define who is responsible for updating the declaration, how information is exchanged between the warehouse, freight forwarder and carrier, and what actions should be taken in the event of a failure of the geolocation device or a roadside inspection. Well-designed procedures help minimise the risk of errors and ensure that shipments remain compliant with the applicable regulations.

It is also worth noting that the regulations include safeguards designed to protect businesses in certain situations. The Act allows for a 10% tolerance between the quantity or weight of the goods declared and the actual quantity or weight, provided that the difference remains within the limits specified by law. In justified cases, the competent authority may also refrain from imposing an administrative penalty if the circumstances of the case warrant such a decision. In addition, no penalty is imposed for failure to transmit geolocation data where the obligation could not be fulfilled due to the unavailability of the public register, as expressly provided for in the Act.

How does Euro24 prepare shipments subject to the SENT System?

The changes introduced on 20 June 2026 mean that businesses organising shipments that may fall under the SENT System must pay particular attention to the correct classification of goods, verification of CN codes and the preparation of complete documentation. Whether a particular shipment requires reporting depends on meeting all the conditions set out in the applicable regulations. Before transport begins, businesses should therefore verify not only the type and quantity of goods, but also the nature of the transport and any applicable exemptions. For shipments covered by the SENT System, it is also essential to ensure continuous transmission of the vehicle’s geolocation data throughout the transport. In practice, thorough preparation helps reduce the risk of errors, avoid unnecessary delays and ensure smoother inspections. For companies that regularly organise such shipments, this also means establishing procedures that facilitate cooperation between logistics, procurement, warehouse operations, customs agents, carriers and the personnel responsible for product classification. At Euro24, we apply these principles every day when organising international transport. During the planning stage, we verify administrative requirements, review the completeness of documentation and validate the information provided by all parties involved in the transport process. Our 24/7 Control Tower monitors every shipment around the clock, enabling us to respond quickly to changes both before and during transport. If you are unsure whether your goods are subject to the SENT System, or if you would like to verify your obligations before arranging transport, contact our team. We will help you assess the documentation requirements, determine the obligations arising from the current regulations and prepare your shipment in full compliance with the applicable legal requirements.

The best way to minimise risk is to establish a well-prepared logistics process. A clear allocation of responsibilities, effective communication between all parties involved in the transport and regular verification of documentation help prevent problems during inspections and ensure the smooth execution of shipments.

FAQ

Author: Euro24 Team

Legal status as of 6 August 2026

Sources:

1. www.puesc.gov.pl 
2. www.puesc.gov.pl 
3. www.dziennikustaw.gov.pl 
4. www.klasyfikacje.stat.gov.pl 
5. www.pamarhurt.pl 
6. www.prawnicytransportu.pl 
7. www.gov.pl 
8. www.puesc.gov.pl 
9. www.pit.pl
10. Act of 9 March 2017 on the Road and Rail Transport Monitoring System and the Trade in Heating Fuels (consolidated text, as amended).
11. Regulation of the Minister of Finance of 25 April 2022 on Goods Subject to the Road and Rail Transport Monitoring System (Journal of Laws of 2022, item 898, as amended).
12. Regulation of the Minister of Finance and Economy of 10 September 2025 (Journal of Laws of 2025, item 1244).
13. Regulation of the Minister of Finance and Economy of 18 June 2026 (Journal of Laws of 2026, item 814).