SENT system – support for foreign carriers in Poland

The SENT system in Poland (System Elektronicznego Nadzoru Transportu) is the electronic monitoring system through which the National Revenue Administration (KAS) tracks the road and rail transport of so-called sensitive goods. For foreign carriers, SENT is one of the most demanding aspects of operating on Polish roads. The obligations are strictly formal, inspections take place at the roadside, and even a technical error can lead to a financial penalty, a demand for an immediate deposit and the vehicle being held. We support foreign transport companies at every stage – from compliant procedures, through assistance during inspections, to challenging penalty decisions before the authorities and administrative courts.

Which Goods and Transports Are Covered by SENT?

The system is governed by the Act of 9 March 2017 on monitoring the road and rail transport of goods and trade in heating fuels, together with an implementing regulation that identifies the monitored goods by CN codes and quantity, weight or volume thresholds. Traditionally, SENT has covered motor fuels, heating and lubricating oils, certain types of ethyl alcohol, dried tobacco and selected chemical and medicinal products. Since 17 March 2026, the catalogue has also included certain transports of clothing and footwear above specified thresholds, subject to a number of exemptions. The scope of the system is therefore expanding, and a carrier cannot assume that only fuel tankers are affected.

Separately, since 1 November 2024, carriers established outside the European Union, the EEA and Switzerland must register every road transport performed in Poland in the RMPD register, regardless of the type of goods, and transmit the vehicle’s location data. In practice, the classification of the goods, the route and the carrier’s status determine which obligations apply.

Obligations of the Carrier and the Driver

For transports starting in Poland, the notification is generally submitted by the sender, while in intra-EU acquisitions it is usually the recipient’s responsibility. In transit through Poland, the notification obligation typically rests with the carrier itself. Regardless of who submits it, the carrier must supplement the notification with its own data, provide the driver with the SENT reference number and ensure the real-time transmission of geolocation data throughout the transport in Poland.

The driver should not start the transport without the reference number or a document replacing the notification, and must present it during an inspection. The reference number is valid for a limited period, and any change of vehicle, carrier or place of delivery requires a prompt update. Data concerning the type of goods cannot simply be corrected – an error here usually requires a new notification. Many violations result not from intentional conduct, but from poor communication between the sender, the forwarder, the carrier and the driver.

Penalties, Deposits and Holding of the Vehicle

SENT inspections are carried out mainly by KAS, but also by the Road Transport Inspectorate, the Police and the Border Guard. Officers verify whether the goods correspond to the notification in terms of type, quantity, weight and volume, whether the driver has the reference number and whether location data is being transmitted. A sender or recipient who fails to notify a monitored transport may face a penalty of 46% of the gross value of the goods, not less than PLN 20,000. Carriers may face fixed penalties of PLN 10,000 or PLN 20,000, and in specific cases defined by the Act, sanctions of up to PLN 100,000.

For carriers established outside Poland, the inspecting authority collects a deposit equal to the anticipated penalty. Payment of the deposit is a condition for releasing the vehicle and the goods for further travel; otherwise the vehicle together with the cargo may be directed to a designated parking area. A deposit is not the final penalty – administrative proceedings follow, and the decision may be appealed to the Director of the Revenue Administration Chamber and then challenged before the administrative court. A foreign carrier that does not appoint a representative for service in Poland risks the proceedings taking place without its effective participation.

How We Support Foreign Carriers in SENT Matters

Our legal assistance for foreign carriers covers both prevention and crisis response. In particular, we:

• review transport models and assess whether a given transport is subject to SENT or RMPD,
• prepare internal procedures and driver instructions for handling reference numbers, updates and geolocation,
• draft contractual clauses allocating SENT obligations and liability between the shipper, forwarder and carrier,
• provide urgent support during roadside inspections, including advice on the inspection report and the deposit,
• act as the representative for service and represent the carrier in administrative proceedings concerning penalties,
• prepare appeals and complaints to the administrative courts and seek the refund of deposits,
• pursue recourse claims against contractors whose incorrect data caused the penalty.

Every SENT case depends on details – the CN code, the thresholds, the division of roles between the parties and the exact wording of the inspection report. Early legal involvement, ideally while the vehicle is still at the inspection point, often determines whether the penalty can be avoided or reduced. If your company transports goods through Poland and needs support with SENT compliance, a roadside inspection or a SENT penalty, act without delay. Kopeć Zaborowski Adwokaci i Radcowie Prawni assists foreign carriers in all matters related to the monitoring of goods transport in Poland. Contact us to discuss your case. You may also find our Regulatory & Tax in Poland practice relevant.

Bibliography

Act of 9 March 2017 on the system for monitoring the road and rail transport of goods and trade in heating fuels (Poland).

Regulation of the Minister of Finance of 25 April 2022 on goods whose transport is covered by the monitoring system, as amended by the regulation of 10 September 2025.

Act of 6 September 2001 on road transport (Poland).

National Revenue Administration (KAS), official information on the SENT system and the PUESC platform.