# Poland's SENT for clothing and footwear: thresholds, duties and exemptions

By Rotomal team · Updated 2026-11-07 · Part of [Monitor Dostaw](https://rotomal.com/en/sent-odziez-obuwie/)

**Short answer:** 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 https://dziennikustaw.gov.pl/DU/2026/813
- Polish tax administration (IAS Rzeszów): SENT changes for clothing and footwear from 20 June 2026 https://www.gov.pl/web/ias-rzeszow/zmiany-w-sent-dla-branzy-odziezowej-i-obuwniczej--nowe-przepisy-od-20-czerwca-2026-r
- Polish tax administration (KAS): SENT changes in force from 17 March 2026 (19 March 2026) https://www.gov.pl/web/kas/przypominamy-o-zmianach-w-systemie-sent-ktore-obowiazuja-od-17-marca-2026-r
- KPMG Poland: New SENT obligations for clothing and footwear (23 February 2026) https://kpmg.com/pl/pl/wiedza/podatki/nowe-obowiazki-sent-juz-za-niecaly-miesiac-kluczowe-zmiany-dla-przewozu-odziezy-i-obuwia.html

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Rotomal · https://rotomal.com/en/sent-odziez-obuwie/sent-odziez-obuwie-2026/ · hello@rotomal.com