Updated: 7 September 2026. This article reflects the SENT changes effective from 20 June 2026.
Poland changed the SENT rules for clothing and footwear on 20 June 2026. Two regulations of the Minister of Finance and Economy dated 18 June 2026, published as items 813 and 814 of the Journal of Laws, raised the thresholds and reshaped the exemptions. The March figures of 10 kg and 20 items of footwear no longer describe the law in force.
This guide is written for the company that orders the transport: the manufacturer, the importer, the retailer. It covers the thresholds, the exemptions and the question of who actually has to file the declaration.
What changed on 20 June
The change runs in two directions and it helps to separate them.
Item 813 raises the thresholds and tidies up the list of exemptions, which makes life easier for most consignments. Item 814 does the opposite: it removes an exemption that small traders relied on when taking goods to a marketplace. More on that below, because press releases do not mention it.
17 March 2026 remains the date on which clothing and footwear were first brought into SENT. What changed are the numbers.
The thresholds that apply now
| Goods | Scope | Threshold |
|---|---|---|
| Knitted or crocheted clothing and accessories | CN chapter 61, excluding CN 6117 90 00 | gross weight of the consignment exceeds 31.5 kg |
| Clothing and accessories other than knitted | CN chapter 62, excluding CN 6212 90 00 and CN 6217 90 00 | gross weight of the consignment exceeds 31.5 kg |
| Used clothing and other used articles | CN 6309 00 00 | gross weight of the consignment exceeds 31.5 kg |
| Footwear | CN chapter 64, excluding parts of footwear under CN heading 6406 | the consignment contains more than 64 individual items |
| Mixed consignment | goods from at least two of chapters 61, 62 and 64 | gross weight of the consignment exceeds 31.5 kg |
Beware of shorthand. Some summaries describe the clothing scope as "CN chapters 61-63". From chapter 63 the regulation covers only code 6309 00 00, that is used clothing.
Why footwear is counted in single items
The regulation says "exceeds" and "more than". Those words draw the line.
A consignment weighing exactly 31.5 kg gross does not exceed the weight threshold. Footwear is counted in individual items rather than pairs, so 32 pairs equal exactly 64 items, which is not "more than 64". One additional pair changes the answer.
The practical consequence for a shipper: when the load is footwear, give the carrier the number of individual items, not only the weight. Weight becomes decisive only when the same consignment carries goods from at least two of the listed chapters.
When no declaration is required
The commodity code and the quantity do not settle the question on their own. After the amendment the regulation disapplies the obligation in four cases:
- transport carried out under Article 5 of the Act, that is transport starting in Poland, subject to the exception below;
- transport under Article 5 or Article 6 where the party required to file holds AEO status or has a cooperation agreement with the Head of the National Revenue Administration;
- goods constituting humanitarian aid, carried under Article 6 or Article 7;
- goods carried by postal operators in postal parcels.
The Polish tax administration describes the practical effect: no declaration is needed for domestic B2B sales, for intra-Community supplies and for exports outside the European Union. The former documentary condition has been dropped, so the exemption no longer depends on presenting an invoice.
The exception that is easy to miss: the Article 5 exemption does not cover goods originating in a third country, released for free circulation in Poland, whose transport ends in another Member State. The tax administration describes this as an intra-Community supply immediately after customs clearance under procedure 42 00. So the statement "every intra-Community supply is exempt" is simply wrong.
The obligation remains in place for imports from third countries, for intra-Community acquisitions and for transit through Poland.
Who files the declaration
The Act assigns the duty according to the direction of the movement, not according to who happens to have a PUESC account.
| Situation | Legal basis | Who files |
|---|---|---|
| Transport starts in Poland | Article 5 | the consignor, before the transport begins; passes the reference number to the carrier and, in the case of a supply of goods, also to the consignee |
| Transport from the EU or a third country into Poland | Article 6 | the consignee, before the transport begins on Polish territory |
| Transit through Poland | Article 7 | the carrier, before the transport begins on Polish territory |
If you bring clothing from Italy or Germany into a Polish warehouse, the duty sits with you as the consignee. The carrier does not take it over merely because they know the system. You can agree that someone files on your behalf through a properly authorised person, but the statutory responsibility stays where the Act puts it.
The marketplace exemption is gone
Until 19 June 2026 there was an exemption for a micro-entrepreneur registered in the Polish business register, or a partnership of natural persons, transporting goods under Article 5 in order to sell them at a marketplace subject to the local market fee.
Three conditions had to be met together: up to 500 kg of goods from CN chapters 61 and 62 or code 6309 00 00, or up to 700 items of footwear from chapter 64; a route from the fixed place of business or the place of residence to the marketplace and back; and an accompanying document showing the trader's details, tax identification number, type of goods, vehicle registration number, date of transport and the relevant addresses.
Item 814 repealed that provision. Since 20 June such movements are assessed under the general rules.
Penalties differ by party
| Party | Breach | Penalty |
|---|---|---|
| Consignor or consignee | failure to file the declaration required by Article 5(1) or Article 6(1) | 46% of the gross value of the goods, not less than PLN 20,000 |
| Consignor or consignee | goods not matching the declaration in type, quantity, weight or volume | 46% of the value difference, not less than PLN 20,000 |
| Carrier | no declaration filed, or goods not matching the declaration | PLN 20,000 |
| Carrier | failure to complete the declaration with the required data | PLN 10,000 |
| Driver | carrying goods without a reference number or a substitute document | fine of PLN 5,000 to 7,500, imposed on the spot |
One correction worth remembering, because many summaries get it wrong: the 46% does not apply to the carrier. That percentage falls on the consignor or the consignee, which in practice usually means the company ordering the transport. The carrier faces a flat amount.
Frequently asked questions
How much clothing can be moved without a SENT declaration?
The obligation arises when the gross weight of the consignment of goods from a given chapter exceeds 31.5 kg. This covers CN chapter 61 (excluding CN 6117 90 00), CN chapter 62 (excluding CN 6212 90 00 and CN 6217 90 00) and code CN 6309 00 00. The threshold alone does not settle the matter: the type of movement and the available exemptions have to be checked as well.
How many pairs of shoes fit under the threshold?
The threshold for footwear under CN chapter 64 is more than 64 individual items, excluding parts of footwear under CN heading 6406. Items are counted, not pairs, so 32 pairs equal exactly 64 items and the threshold is not exceeded. If the consignment also contains goods from chapter 61 or 62, the mixed-consignment rule applies and the test is a gross weight above 31.5 kg.
Who files the declaration for clothing moved from Italy to Poland?
The consignee, that is the Polish buyer, under Article 6 of the Act, before the transport begins on Polish territory. This is an intra-Community acquisition rather than an import, because import concerns goods from a third country.
Does a domestic B2B sale require a declaration?
Since 20 June 2026 transport carried out under Article 5, that is starting in Poland, is exempt, with no additional documentary condition. The exception applies where the goods come from a third country, were released for free circulation in Poland and the transport ends in another Member State.
Sources
- Legal position verified on 7 September 2026 directly against the texts of the acts.
- Journal of Laws 2026 item 813 - regulation of 18 June 2026 amending the list of monitored goods (thresholds and exemptions).
- Journal of Laws 2026 item 814 - regulation of 18 June 2026 amending the exemptions regulation (repeal of point c).
- Journal of Laws 2026 item 634 - the act that introduced the marketplace exemption later repealed.
- Act of 9 March 2017 on the monitoring system - Articles 5, 6 and 7 and the penalties under Articles 21, 22 and 24.
- National Revenue Administration statement of 19 June 2026 - summary of the changes for the clothing and footwear sector.
This article is informational and is not legal advice. Classifying a specific movement requires a review of its documents.
