Recently, a draft regulation of the Ministry of Finance was published amending the range of goods whose transport is covered by the monitoring system for road and rail transport of goods and trading in heating fuels (SENT).
Are you shipping, receiving, or transporting clothes or footwear – also second-hand? Check what obligations await you in connection with the amended?
Goods covered by SENT and exemptions
The following goods are to be covered by the SENT transport and traffic monitoring system:
- covered by CN chapters 61 and 62 → clothing and clothing accessories
- covered by CN code 6309 00 00 → second-hand clothing and clothing accessories
- covered by CN chapter 64 → footwear, gaiters and the like, and parts thereof.
Transport of the above-mentioned goods starting in the territory of Poland will be excluded from the monitoring obligation, however, with the exception of:
- goods under the procedures for release for free circulation, or
- the transport of goods not accompanied by a hard copy invoice documenting the supply of goods, intra-Community supply of goods or export of goods.
In addition, goods transported by postal operators in postal consignments will be exempt from SENT obligations.
Obligations and penalties
The inclusion of the transport of clothing and footwear in the SENT system will impose additional burdens on commercial entities – senders, receivers and carriers. It will consist in the necessity to notify the carriage of goods to the SENT register, to complete and update the data contained in the notification. In the case of transport on a public road, the carrier will be obliged to ensure the transmission of geolocation data during the entire route through the national territory.
Obliged entities that neglect to fulfil their obligations under SENT may be charged with a fine of 46% of the gross value of the goods subject to the notification obligation, not less than PLN 20,000 Other penalties range from PLN 2,000 to as much as PLN 100,000.
How can we help?
Our experts have been helping entrepreneurs with their SENT obligations since the very beginning of the introduction of the system. We offer comprehensive support – from analysis of the obligation to make notifications under SENT, through registration of the entity on the dedicated Fiscal and Customs Electronic Services Platform (PUESC), to ongoing support in making transport notifications, completing and updating them.