Polish SENT System

Since September 25, 2020, Poland has implemented the SENT system, aimed at preventing value-added tax (VAT) evasion and combating the illegal trade of petroleum products, vegetable oils, alcohol, and tobacco products. It is important to note that the legal requirements also apply to both the sender and the recipient of the cargo, as they are responsible for providing accurate information to the carrier.

Required Documents and Information to Be Submitted at the Polish Border
It is the client’s duty and responsibility to provide the carrier with the following documents and information:

• Invoice, packing list(s), and transport waybill;

• Exact quantity and weight of the goods;

• Customs code(s) (HS Code);

• Full details of the sender and recipient, including address, registration number, and VAT number.

The client is obligated to notify the carrier if their goods fall under any of the customs codes listed and if the weight or volume exceeds 500 kg or 500 liters, or in certain cases, if the packaging exceeds 26 kg or 26 liters.