SENT System in Poland – Legal Advice, Legal Opinions and Compliance

The SENT system (System for Electronic Transport Supervision) applies to the carriage of so-called sensitive goods into Poland, through Poland and within Poland. The obligation to comply with SENT requirements applies both to Polish entities and to foreign companies carrying out transport operations connected with Poland.

Initially, SENT covered goods classified as sensitive for tax purposes, including fuels, oils, lubricants and tobacco products. Over time, additional categories of goods have been brought within the scope of the system, including certain agricultural and food products. The scope of SENT continues to expand and currently includes, among others, the monitoring of the carriage of clothing and footwear.

Each extension of the SENT system introduces new obligations for additional entities involved in the supply chain. Failure to comply with these obligations may result in administrative fines which, in certain cases, can amount to tens or even hundreds of thousands of Polish zlotys (PLN).

At PrawnicyTransportu.pl | Dr Dawid Korczyński, Attorney-at-Law, we provide comprehensive legal advice relating to the Polish SENT system. We assist companies in understanding their obligations, properly preparing and submitting SENT notifications, and implementing solutions designed to reduce the risk of administrative penalties. We provide legal advice, answer practical questions and prepare individual legal opinions.

Over 8 Years of Experience with SENT

We have been advising on SENT matters since 2017, when the relevant regulations entered into force. This represents more than eight years of continuous practical experience – from the first SENT notifications, through successive legislative amendments, to the latest extensions of the categories of goods subject to monitoring.

During this time, we have followed the development of the system, changes in enforcement practice and the evolution of administrative case law. This allows us to provide advice based not only on the wording of the regulations, but also on the practical challenges faced by companies operating in the market.

Although SENT may appear straightforward, the most costly mistakes usually do not result from a complete lack of knowledge of the regulations. They arise from difficulties in understanding how the authorities interpret and apply the rules in practice. This practical understanding can only be developed through years of handling real cases and disputes.

Our legal advice is based on practical experience gained through hundreds of SENT-related proceedings, legal opinions prepared for businesses and professional training sessions delivered for industry participants.

Expertise Supported by Practical Experience

Our experience is not merely a declaration – it is supported by concrete achievements and professional work, including:

• hundreds of SENT-related administrative proceedings in which we represented consignors, consignees and carriers;
• legal opinions prepared for companies as well as for legislative consultation processes, including opinions concerning proposed amendments to SENT regulations;
• legal explanations and individual assessments helping businesses determine the scope of their obligations in specific factual situations.

This experience gives us a broader perspective. We understand not only the content of the regulations, but also how they are applied by enforcement authorities and what issues most frequently lead to disputes and administrative penalties.

Helping Businesses Understand SENT Obligations

The SENT system imposes a number of obligations which vary depending on the type of transport operation and the role of each participant in the supply chain.

The main obligations include:

• submitting a SENT transport notification;
• providing the carrier with the SENT reference number together with the relevant authorization key;
• updating the notification data whenever changes occur;
• completing the carrier’s part of the SENT notification;
• transmitting geolocation data of the means of transport throughout the entire transport operation;
• presenting the vehicle and the transported goods for inspection upon request of the competent authority;
• closing the SENT notification after delivery of the goods.

In practice, companies often find it difficult to determine who is responsible for particular obligations and at what stage of the transport process. This issue is particularly relevant for foreign companies operating in Poland.

We help businesses clearly define these responsibilities so that every participant in the supply chain knows what actions must be taken, when they must be performed and how to comply with SENT requirements.

Legal Opinions Concerning SENT Compliance

Every company operates according to its own logistics model. For this reason, we regularly prepare individual legal opinions that help businesses organise their SENT compliance processes correctly – from accepting an order, through submitting the SENT notification, to completing and closing the transport operation.

Our legal opinions identify:

• which entity is responsible for specific SENT obligations;
• the correct sequence of required actions;
• applicable deadlines;
• measures that can protect the company in the event of changes during transport or technical failures affecting the SENT system.

Based on our experience and analysis of the most common SENT violations, we also prepare internal procedures, instructions and compliance checklists designed to prevent errors.

For companies submitting a significant number of SENT notifications, we provide advice on implementing IT solutions that automate SENT processes and integrate them with existing WMS, TMS and ERP systems.

SENT Training

Training is an important part of our practice. Our SENT training courses provide participants with practical knowledge of how the system works and how to correctly fulfil SENT obligations.

During the training sessions, we discuss, among other things:

• typical logistics scenarios and the related legal responsibilities;
• obligations of consignors, consignees and carriers;
• the most common mistakes made when submitting SENT notifications;
• practical aspects of transport procedures and compliance.

We provide both online and on-site training. Upon request, we also organise dedicated training programmes tailored to the needs of a specific company and delivered at its premises.

Who We Advise

We advise large logistics operators as well as medium-sized and small businesses, including:

• transport companies;
• consignors and consignees of goods;
• manufacturers;
• distributors;
• companies involved in international trade and logistics.

Our experience is reflected in numerous articles published both on our website and in professional industry journals.

We have repeatedly provided legal opinions during legislative consultations concerning SENT regulations. We have also supported proposals aimed at introducing a more proportionate approach to SENT penalties, referring, among other things, to the case law of the Court of Justice of the European Union (CJEU).

Get in Touch

If your company is preparing to comply with SENT obligations or is already subject to the Polish SENT system – whether in relation to existing categories of monitored goods or new categories being brought within its scope – we invite you to contact us.

Our experience, supported by hundreds of SENT-related proceedings, legal opinions and compliance analyses, enables us to provide practical solutions tailored to the specific needs and realities of your business.

Selected publications on SENT

• SENT: Trzeba odejść od sztywno określonych sankcji
• Kara za błąd SENT: czy można jej uniknąć?
• Kary SENT a weto Prezydenta
• Miarkowanie kar SENT coraz bliżej? Senat za zmianą przepisów
• Zmiany w SENT – ograniczenie możliwości odstąpienia od nałożenia kary
• Sztywne kary SENT a zasada proporcjonalności
• SENT odzież 2026: obowiązki, procedury, kary
• Kara SENT jak sankcja podatkowa
• Kara SENT za błąd w numerze rejestracyjnym
• Kara za niezgłoszenie SENT — czy możliwe jest odstąpienie?
• Opinia SENT UD109 do projektu ustawy o zmianie przepisów SENT
• Błąd w SENT a odstąpienie od kary
• How to Appeal a SENT Penalty: Legal Advice
• SENT wyjaśnienia do UCS
• SENT obowiązki przewoźnika