Poland's SENT for clothing and footwear: thresholds, duties and exemptions
Updated · Rotomal
Clothing and footwear have been in Poland's SENT system since 17 March 2026, and since 20 June 2026 higher thresholds apply: clothing from CN chapters 61 and 62 or used clothing in a shipment over 31.5 kg gross, or footwear from chapter 64 when a shipment has more than 64 pieces, must be reported. For deliveries from another EU country or imports, the recipient in Poland reports. Transport starting in Poland is excluded, except non-EU goods released for circulation in Poland and sent to another EU country.
Goods and thresholds (since 20 June 2026)
| Goods | Code in the report | Threshold |
|---|---|---|
| Knitted clothing (CN chapter 61, except 6117 90 00) | 6100 | over 31.5 kg gross |
| Other clothing (CN chapter 62, except 6212 90 00 and 6217 90 00) | 6200 | over 31.5 kg gross |
| Used clothing and articles (6309 00 00) | 6309 00 00 | over 31.5 kg gross |
| Footwear (CN chapter 64 except 6406) | 6400 | more than 64 pieces |
| Mixture of at least two of these groups | 0006 | over 31.5 kg gross |
From 17 March to 19 June 2026 the thresholds were 10 kg gross and 20 pieces of footwear. Report codes follow the tax administration's March 2026 notice.
Who reports
- Delivery from another EU country or import into Poland: the recipient.
- Transit through Poland: the carrier.
- Transport starting in Poland: excluded since 20 June 2026 (domestic sales, intra-EU supplies, exports), except non-EU goods released for circulation in Poland and sent to another EU country, which the sender reports.
How to start
- Register the company on PUESC under «Monitorowanie przewozu».
- Grant users the permission «SENT – przesyłanie, aktualizacja i uzupełnianie zgłoszeń».
- Agree with supplier and carrier who sends which data and when, so the reference number is ready before transport.
- In road transport the reference number is valid for 10 days.
If you want help
Monitor Dostaw checks for 49 zł which deliveries fall under SENT, then sets up PUESC, permissions and the first report with you. Setup from 249 zł once.
Sources
- Dz.U. 2026 item 813: regulation of 18 June 2026 amending the list of goods covered by SENT Source: dziennikustaw.gov.pl
- Polish tax administration (IAS Rzeszów): SENT changes for clothing and footwear from 20 June 2026 Source: gov.pl
- Polish tax administration (KAS): SENT changes in force from 17 March 2026 (19 March 2026) Source: gov.pl
- KPMG Poland: New SENT obligations for clothing and footwear (23 February 2026) Source: kpmg.com