SENT System in Poland – Appeal Against Fine: Procedure Explained

The SENT system in Poland is an electronic mechanism for supervising the transport of selected categories of goods moving within Polish territory or passing through it in transit. Regulations do not cover every shipment; they apply only to transports of goods classified as sensitive. The SENT obligations extend not only to Polish carriers, but also to foreign transport operators carrying goods into, out of, or across Poland.

The article describes the procedure for imposing a financial penalty for SENT violations identified during a roadside inspection or a check of the SENT registration records.

Roadside inspection – inspection report

If, during a roadside inspection, the inspectors identify violations, they will be described in the inspection report. The report should be signed by the inspectors and the driver. The driver has the right to submit comments or objections to the report, including objections regarding the procedure or the way in which the inspection was conducted. One copy of the inspection report is given to the driver.

Possibility to submit comments in the inspection report

If a violation is identified for which the driver may be fined, the driver may be punished with a fine ranging from PLN 5,000 to PLN 7,500.
If the company or the driver does not agree with the identified violations, they may submit comments to the report (on the third page of the report, in point ten). In such a situation, the driver may also refuse to accept the fine.

Deposit from foreign carriers

In the case of foreign carriers, if the inspectors identify mistakes in SENT declaration, they will collect a security deposit in an amount corresponding to the anticipated financial penalty.
Payment of the deposit is a condition for releasing the vehicle and goods for further travel. If the deposit is not paid, the vehicle together with the goods will be directed to or removed to a place indicated by the officers.
The deposit is collected either in cash – against a receipt – or in a cashless form, if the collecting officer has the appropriate device to authorize the transaction.

In the case of carriers having their registered office in Poland, the penalty is payable after the completion of administrative proceedings. No deposit is collected from them.

Initiation of administrative proceedings

If, during an inspection or a check of the SENT register, a violation is identified, the Head of the Customs and Tax Office initiates ex officio proceedings to impose a financial penalty.

The Head issues a notice initiating administrative proceedings in the case, which is delivered to the entrepreneur. Upon receipt of the notice, the entrepreneur has the right to present their position, submit explanations, and file motions.

To support its position, the entrepreneur may indicate or attach evidence.

Possibility for the company to present its position

Before issuing a decision, the Head of the Customs and Tax Office should grant the party a period of at least 7 days to comment on the collected evidence. The statement should be submitted in writing. Failure to submit explanations within the time limit set by the authority does not result in the loss of the right to submit them later. They may be submitted until the conclusion of proceedings before the authority of second instance.

After the expiry of the time limit for submitting explanations, the Head of the Customs and Tax Office issues a decision.

Types of decisions issued by the Head of the Customs and Tax Office

If the violations are confirmed, the Head of the Customs and Tax Office imposes a financial penalty on the entrepreneur.

Whenever the Head of the Customs and Tax Office finds that no violation occurred, the proceedings are discontinued.

If a violation occurred, but an important interest of the party or the public interest justifies refraining from imposing a penalty, the Head of the Customs and Tax Office issues a decision waiving the imposition of a financial penalty. The decision imposing the penalty is served on the party together with instructions. These instructions should include information on the right to lodge an appeal, when the decision becomes enforceable, and to which bank account the imposed penalty should be paid.

Appeal against an unfavourable decision

An entrepreneur has the right to appeal against the decision of the Head of the Customs and Tax Office. The appeal is filed with the competent Director of the Tax Administration Chamber through the Head of the Customs and Tax Office who issued the decision. Failure to meet the deadline deprives the company of the possibility to appeal against the decision imposing the financial penalty.

What should the appeal contain

The appeal should indicate the contested decision, i.e. the authority that issued it, the decision number, and its date. The allegations and their justification should be indicated, as well as a request to change or repeal the decision. Appeal must be signed.

The appeal is forwarded to the higher authority

After the party files an appeal, the Head of the Customs and Tax Office forwards the appeal together with the case files and a response to the appeal to the Director of the Tax Administration Chamber.

In the course of the appeal proceedings, the party may submit explanations and present evidence. The appellate authority not only examines the allegations raised in the appeal but, in effect, re-examines the entire case.

Decision of the higher authority

After examining the appeal, the Director of the Tax Administration Chamber issues a decision, in which they either uphold the contested decision of the Head of the Customs and Tax Office, or repeal it and decide on the merits of the case, or discontinue the proceedings. The Director of the Tax Administration Chamber may also repeal the decision of the Head and refer the case back for reconsideration.

Administrative proceedings are free of charges

Proceedings before the Head of the Customs and Tax Office and the Director of the Tax Administration Chamber are not subject to any court or stamp costs.

The only cost is the potential fee for legal representation, but appointing an attorney is not mandatory in SENT proceedings. Situation is different in the case of other penalties (e.g., RMPD), where legal representation in Poland is required.

The decision must be executed and the penalty must be paid

After the conclusion of proceedings before the authorities, the decision becomes final, and if a penalty has been imposed, the company must pay it.
Filing a complaint does not suspend the obligation to pay the penalty. Its payment may be suspended by the court upon the party’s request included in the complaint.

Right to lodge a complaint with the administrative court

If the appellate authority does not uphold the appeal, the party is entitled to file a complaint with the Voivodeship Administrative Court.
The complaint must be filed within 30 days from the date of service of the decision of the Director of the Tax Administration Chamber. The complaint should indicate the contested decision, i.e. the authority that issued it, the decision number, and its date. It should also include the allegations and their justification, as well as a request to repeal the contested decision. The complaint must be signed.
The complaint is subject to a court fee, the amount of which depends on the amount of the imposed penalty.

In the course of court-administrative proceedings, the party, as a rule, may not present new evidence, except for documentary evidence, provided that presenting such evidence before the authorities was not possible. Taking documentary evidence before the Voivodeship Administrative Court is an absolute exception. Therefore, all evidence should be presented at the stage of proceedings before the authorities. The Administrative Court reviews the legality of the decisions issued by the authorities, and the proceedings before it are formalized. Witnesses are not examined before the administrative court.

Court judgment

After examining the complaint, the Voivodeship Administrative Court issues a judgment in which it dismisses the complaint or repeals the contested decision in whole or in part. The administrative court may also declare the contested decision null and void.

If the court upholds the complaint, it prepares the written justification of the judgment ex officio and serves it on the party. If the Voivodeship Administrative Court does not uphold the complaint and dismisses it, the written justification of the judgment is prepared only upon the party’s request. Such a request must be submitted in writing within 7 days from the date of announcement of the judgment. It should be noted that the time limit for submitting a request for justification runs from the date of announcement of the judgment, regardless of whether the party was present. The request for justification is subject to a fixed fee of PLN 100. Submitting a request for justification is a prerequisite for challenging the judgment by the company.

Cassation complaint to the Supreme Administrative Court

A cassation complaint to the Supreme Administrative Court may be filed against a judgment issued by the Voivodeship Administrative Court.
It must be filed within 30 days from the date of service of a copy of the judgment together with the written justification. Failure to meet the deadline deprives the party of the possibility to challenge the judgment. Mandatory legal representation applies in such cases, which means that the cassation complaint must be prepared and filed by an advocate or legal counsel.

The cassation complaint is subject to a court fee, the amount of which depends on the amount of the imposed penalty and equals half of the court fee payable for the complaint, but not less than PLN 100.

In the course of proceedings before the Supreme Administrative Court, the party may not present new evidence. The proceedings are formalized.
A party that did not file a cassation complaint is entitled to submit a response to the cassation complaint.

Judgment of the Supreme Administrative Court

After conducting the proceedings, usually after the first hearing, the Supreme Administrative Court issues a judgment in which it either dismisses the cassation complaint or repeals the judgment of the Voivodeship Administrative Court.

The Supreme Administrative Court dismisses the cassation complaint if it does not accept the arguments of the party who filed it. If the cassation complaint is found to be justified and the judgment of the Voivodeship Administrative Court is repealed, the Supreme Administrative Court may also repeal the decisions of the authorities and even discontinue the proceedings concerning the imposition of the penalty.

Pay attention to the overall costs of the entire procedure

In the case of penalties imposed for violations of the SENT regulations, each case is examined separately. This means that if several penalties are imposed on an entrepreneur, separate appeals must be filed in each case, and, if pursued further, separate complaints must be submitted to the administrative courts.

Administrative proceedings before the tax and customs authorities are generally free of charge; however, once the case is brought before an administrative court, court fees arise, as well as potential costs associated with legal representation. At each judicial stage, separate court fees apply, and they are charged individually for each case.

If the company is unsuccessful before the administrative court, it may also be required to reimburse the authority’s costs of legal representation, which increases the overall costs of the proceedings. Conversely, if the company succeeds, these costs are refundable.

For this reason, the decision to pursue judicial review should be carefully considered, taking into account potential risks, expected expenses, and the benefits of challenging the administrative decision.

Contact Us

If your company needs advice, explanations, or assistance in SENT matters, we invite you to contact with our Transport Law Firm.