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What is SENT system?

SENT system (System for Electronic Transport Supervision) was created to enable National Tax Administration to monitor transport of sensitive goods and fuel trade. The obligation to submit the transport declaration, its supplementation and update in the SENT system has been imposed on the goods dispatcher, the goods receiver and the carrier, respectively, at the moment the transport starts.  Part of the update is the requirement to have a geolocation device in the means of transport used.

The obligation to report in the SENT system is waived for the transport of goods under customs procedures.

Obligation to register in SENT

Persons who:

  • transport sensitive goods and trade in heating fuels only within the territory of Poland (the journey starts and ends on the territory of Poland)
  • transport sensitive goods and trade in heating fuels on the territory of Poland (the journey does not begin and end in Poland)
  • transport sensitive goods and trading in heating fuels into Poland (journey starts outside Poland, but ends in Poland)
  • transport sensitive goods and trading in heating fuels out of Poland (journey starts in Poland but ends outside Poland)

Goods classified as sensitive include: various types and kinds of oils, crude oil, propane and butane, alcohols, lubricating preparations or anti-knock agents. Importantly, the obligation to report to the register also covers all medicinal products, foodstuffs for special nutritional purposes and medical devices that have been officially recognized as threatened with unavailability in Poland. The full list of goods covered by the monitoring system was updated on 22 February 2022 in connection with the entry into force of the Regulation of the Minister of Finance amending the Regulation on goods, the carriage of which is covered by the system for monitoring road and rail transport of goods and trading in heating fuels.  The current list is available on the Tax and Customs Electronic Services Platform (PUESC).

Amendment of regulation on goods subject to monitoring

What has been changed? Since the above mentioned regulation entered into force, the SENT system has been additionally extended to transport of solvents and diluents, as well as waste.

The obligation to register waste in the SENT system must be observed regardless of waste type, including waste from the so called green list (of weight not exceeding 20 kg). This obligation applies both to persons carrying out transport to, from and within the Polish borders and transit through the Polish territory.