Clothing and footwear deliveries reported in SENT before the goods set off for Poland
Clothing and footwear have been in Poland's SENT monitoring system since 17 March 2026, and since 20 June 2026 higher thresholds apply: more than 31.5 kg gross of clothing or more than 64 pieces of footwear per shipment. For goods bought from another EU country or imported, the Polish recipient reports, and a missing report can bring a fine of 46% of the goods' value, at least 20,000 zł. Monitor Dostaw sets up your PUESC account, permissions and first report with you, then gives you a routine for every delivery.
Updated
- A check of which deliveries fall under SENT: CN codes, the 31.5 kg and 64-piece thresholds, mixed shipments and exemptions such as postal parcels.
- Your company registered on PUESC under «Monitorowanie przewozu», with permission to send and complete reports for the right people.
- The first report done together, and instructions for your supplier and carrier on what data to send and when, so the reference number is ready before departure.
A duty for the clothing trade, with fines from 20,000 zł
SENT used to mean fuels, oils and alcohol. A September 2025 regulation added clothing from CN chapters 61 and 62, used clothing and footwear, with the duty starting on 17 March 2026. Since 20 June 2026 the thresholds are higher: a shipment of more than 31.5 kg gross of clothing, or more than 64 pieces of footwear, coming into Poland from another EU country or from outside the EU must be reported in SENT. The duty falls on the recipient in Poland.
For a large distributor it is one more procedure. For a wholesaler buying in Turkey, Italy or China, or an online fashion shop receiving pallets, it is new work on every delivery: a PUESC account, permissions, a reference number before transport, data from the supplier and the carrier. A missing report can bring a fine of 46% of the goods' gross value, at least 20,000 zł.
Monitor Dostaw does this with you once: it checks what applies, sets up access, walks through the first report and leaves a simple routine for your team.
- Since 20 June 2026 SENT covers clothing from CN chapter 61 (except 6117 90 00) and chapter 62 (except 6212 90 00 and 6217 90 00) and used clothing (6309 00 00) in shipments over 31.5 kg gross, footwear from chapter 64 (except 6406) when a shipment has more than 64 pieces, and mixtures of these over 31.5 kg (regulation of 18 June 2026, Dz.U. 2026 item 813). Source: dziennikustaw.gov.pl
- Since 20 June 2026 clothing and footwear transport starting in Poland (domestic sales, intra-EU supplies, exports) is excluded from SENT, except non-EU goods released for circulation in Poland and sent to another EU country. Imports, intra-EU acquisitions and transit still have to be reported (Polish tax administration, Rzeszów office). Source: gov.pl
- For transport from another EU country or a non-EU country into Poland the recipient reports, for shipments starting in Poland the sender, and for transit the carrier; in road transport the reference number is valid for 10 days (KPMG, 23 February 2026). Source: kpmg.com
- A missing report can bring a fine of 46% of the goods' gross value, at least 20,000 zł (KPMG, 23 February 2026). Source: kpmg.com
Without it
- On your own on PUESC: Free. The tax administration publishes instructions for recipients and senders. If you have the time and know PUESC,…
- A customs agency or carrier: Some agencies and carriers file SENT reports for clients. It makes sense for many deliveries; prices are set case by…
- A SENT module in ERP or warehouse software: Some ERP and warehouse programs have SENT modules. They suit companies already using them with many deliveries; prices…
With Monitor Dostaw
- A check of which deliveries fall under SENT: CN codes, the 31.5 kg and 64-piece thresholds, mixed shipments and exemptions such as postal parcels.
- Your company registered on PUESC under «Monitorowanie przewozu», with permission to send and complete reports for the right people.
- The first report done together, and instructions for your supplier and carrier on what data to send and when, so the reference number is ready before departure.
- Delivery map
- CN codes and thresholds
How it works
- 1
Check for 49 zł
Tell us where your goods come from and how: countries, carriers, typical weight, parcels or pallets. Within one business day you get in writing which deliveries fall under SENT.
- 2
PUESC and permissions
On a video call you register the company on PUESC under «Monitorowanie przewozu» and grant permissions to the people who will report. You sign in; we guide.
- 3
First report
On a real delivery we go through the report together, passing the reference number to the carrier and closing it after the goods arrive.
- 4
Routine for your team
You get a one-page routine and a message template for supplier and carrier, so your team handles the next reports.
Features
Delivery map
Your typical deliveries rated SENT yes or no, with the CN code, threshold and any exemption that applies.
CN codes and thresholds
Chapter 61 (except 6117 90 00), chapter 62 (except 6212 90 00 and 6217 90 00), 6309 00 00 and chapter 64 without 6406, with the 31.5 kg and 64-piece thresholds and the rule for mixed shipments.
PUESC account
Company and user registration, the «Monitorowanie przewozu» area and the permission to send, update and complete reports.
Data from supplier and carrier
A message template in Polish, English and Turkish listing the data you need before the goods leave.
Reference number on time
The order of steps so the carrier has the number before departure, and a reminder of its 10-day validity in road transport.
Exemptions checked
Whether your deliveries fit an exemption: postal parcels carried by postal operators, AEO, and the exemptions in the 11 March 2026 regulation (registered postal items up to 31.5 kg, fulfilment with an AEO).
Routine and checklist
One page for warehouse and office: what to check when ordering, when goods leave and when they arrive.
A look inside
What you get: the working view and the delivery report.
Illustration of the layout, built from this page's own feature list. It shows no real results.
Who it's for
Clothing and footwear wholesalers
You buy in Turkey, Italy, Germany or China and receive pallets. As recipient you report the transport and need this on every delivery.
Online fashion shops
Stock arrives from EU suppliers in larger shipments. You learn which deliveries cross the thresholds and need SENT, and which are outside it.
Businesses shipping imported goods on to the EU
You send non-EU clothing or footwear, released for circulation in Poland, to another EU country. That transport still has to be reported, and the sender reports it.
Accounting offices
Fashion-trade clients ask about SENT. We set up each client separately and you get an overview of who is ready.
Works with
- PUESC (Polish tax and customs e-services platform)
- SENT transport reports
- CN codes (chapters 61, 62, 64, 6309)
- Supplier invoices and CMR documents
- Excel and Google Sheets
- Email and WhatsApp to suppliers and carriers
Pricing
One-time prices per company (NIP), gross. The 49 zł check is credited in full against Setup or Wholesale ordered within 30 days. SENT reports and the PUESC account are free; we charge nothing per delivery. We are not a customs agency or tax adviser and do not submit reports on your behalf. Founding customer pricing for early-access orders.
Orders are subject to the Monitor Dostaw terms.
Check
49 zł one-time
Whether and which of your deliveries fall under SENT
- Rating of typical deliveries
- CN codes and thresholds
- Exemptions that may apply
- Reply within one business day
- Fee credited in full against Setup or Wholesale ordered within 30 days
Setup
249 zł one-time
PUESC, permissions and the first report together with you
- PUESC registration and permissions for 2 people
- First report on a real delivery
- Message template for supplier and carrier
- Routine and checklist
- Email questions for 60 days
Wholesale
590 zł one-time
Several warehouses, many suppliers or imported goods shipped on to the EU
- Everything in Setup
- Permissions for up to 6 people
- Up to 5 suppliers and 2 transport directions
- Team training on a video call
- Email questions for 6 months
Compared with the alternatives
- On your own on PUESC
- Free. The tax administration publishes instructions for recipients and senders. If you have the time and know PUESC, you can manage alone.
- A customs agency or carrier
- Some agencies and carriers file SENT reports for clients. It makes sense for many deliveries; prices are set case by case, and we found no public price list on 7 November 2026.
- A SENT module in ERP or warehouse software
- Some ERP and warehouse programs have SENT modules. They suit companies already using them with many deliveries; prices are usually agreed with the vendor.
From check to first report
We set up your PUESC account and permissions within 3 business days of your order. The first report is done together on your next real delivery.
- Day 1: You fill in the questionnaire; you get the check within one business day.
- Day 2: Video call: PUESC, permissions, message template for your supplier.
- Next delivery: we make the first report together.
- A day later: routine and checklist for your team.
Security and data
- We never know your passwords: you sign in to PUESC yourself.
- Questionnaire answers and delivery documents are stored encrypted and deleted 90 days after we finish, or sooner on request.
- Only the people handling your order have access, and each access is logged.
- We submit no reports to the tax administration on your behalf.
Questions
Since when are clothing and footwear in SENT?
Since 17 March 2026, under the regulation of 10 September 2025 (Dz.U. 2025 item 1244). Since 20 June 2026 higher thresholds and a narrower scope apply (Dz.U. 2026 item 813).
Who has to report?
For clothing or footwear coming from another EU country or imported into Poland, the recipient; for transit, the carrier. For shipments starting in Poland the sender, but since 20 June 2026 only for non-EU goods released for circulation in Poland and sent to another EU country. The thresholds count: more than 31.5 kg gross of clothing or more than 64 pieces of footwear per shipment.
I send and receive courier parcels. Does it apply?
Postal parcels carried by postal operators are exempt, and a clothing shipment of up to 31.5 kg gross is below the threshold. Courier and pallet shipments are covered in the 49 zł check, because they depend on weight, the number of shoes and the carrier.
What about transport within Poland?
Since 20 June 2026 clothing and footwear transport starting in Poland, including ordinary domestic sales, intra-EU supplies and exports, is excluded from SENT. The exception is non-EU goods released for circulation in Poland and sent to another EU country.
What is the fine?
A missing report can bring a fine of 46% of the goods' gross value, at least 20,000 zł. A missing reference number can also mean the transport is stopped.
Do you need my PUESC password?
No. You sign in yourself and we guide by screen share. We store no passwords or login details.
Is this tax advice?
No. Monitor Dostaw is a technical service: setting up PUESC, permissions and a routine. We are not a customs agency or tax adviser. Confirm questions about a specific delivery with a tax adviser or the tax administration.
Every delivery with its number before departure
Check for 49 zł, then PUESC, permissions and the first report together with you. Setup from 249 zł once.
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