As of 17 March 2026, an amended regulation of the Minister of Finance concerning the SENT transport monitoring system will enter into force. The new rules will significantly affect the transport of clothing and footwear through the territory of Poland. Under the new regulations, the SENT system will also cover the monitoring of clothing and footwear transport within Poland.

Below we present the key information regarding the scope of the new regulations and the obligations of entities required to submit notifications in the SENT register.

Scope of the new SENT regulations

According to the amended regulation, the SENT system will also cover the transport of:

• clothing and clothing accessories (knitted and non-knitted),
• footwear,
• parts of these articles,
• used clothing and other used articles.

It is important to verify the specific CN code, as SENT regulations refer directly to these classifications.

When will transport be subject to SENT notification?

From 17 March 2026, notification in the SENT system will be required when the following conditions are met:

• CN Chapter 61 (knitted apparel) – when the gross weight of the shipment exceeds 10 kg
• CN Chapter 62 (non-knitted apparel) – when the gross weight of the shipment exceeds 10 kg
• CN Code 6309 00 00 (used clothing) – when the gross weight of the shipment exceeds 10 kg
• CN Chapter 64 (footwear) – when the shipment contains more than 20 pairs of shoes (excluding CN 6406)
• Goods from CN Chapters 61, 62 and/or 64 combined – when the gross weight of the entire shipment exceeds 10 kg

Who is subject to SENT obligations?

Consignor

An entrepreneur who:

• performs domestic supply of goods,
• carries out intra-Community supply of goods (ICS),
• performs export of goods.

Consignee

An entrepreneur who:

• - carries out intra-Community acquisition of goods (ICA),
• - performs import of goods,
• - purchases goods under domestic supply.

Carrier

The entrepreneur physically transporting the goods.

Practical obligations for ATC Cargo S.A. customers

Under the new regulations:

• The consignor or consignee (depending on the procedure) will be required to submit a SENT notification before the transport begins within Poland
• ATC Cargo customers should inform us at the quotation stage if the shipment includes goods subject to the SENT system
• This will allow for efficient planning of the transport process and the selection of a carrier prepared to handle SENT-monitored shipments.
• The notification data (including the SENT reference number/key) must be provided to ATC Cargo S.A. if the road transport within Poland is carried out by ATC Cargo

Then:

1. ATC Cargo forwards the data to the carrier
2. The carrier
   • completes their part of the SENT notification
   • activates the GPS locator during transport

After transport completion:

• the consignee must confirm receipt of the goods in the SENT system
• the notification must be closed no later than the next working day after deliver

Responsibility for SENT Notification

The consignor or consignee is directly responsible for the correct and timely submission of the SENT notification.

Administrative penalties may be imposed on these entities in case of non-compliance with the regulations.

Exemptions – When SENT will not apply

Individual categories of goods covered by SENT have their own scope of exemptions. This means that exemptions applicable to other goods (e.g., fuels or tobacco products) do not necessarily apply to clothing and footwear.

According to §1 point 10 of the amended regulation, SENT regulations do not apply to the following goods:

1. Goods transported under Article 5 of the Monitoring Act

Except for:

• transport of goods from third countries after release for free circulation in the EU, where the destination is another EU country other than Poland- (so-called customs procedure 4200)
• transport of goods without an accompanying VAT invoice documenting:
  • completes their part of the SENT notification
  • activates the GPS locator during transport
  • intra-Community supply
  • export of goods (if the exemption can be applied operationally)

2. Entities with special status

If the entity required to submit the notification (e.g., importer or exporter):

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• holds AEO status (Authorised Economic Operator) under the EU Customs Code,

or

• is a party to a cooperation agreement with the Head of the National Revenue Administration

3. Postal shipments

Goods transported by postal operators in postal parcels.

What This Means in Practice

In practice, from 17 March 2026, the obligation to notify shipments in the SENT system will primarily apply to companies in the clothing and footwear sector. However, it is important to emphasize that the regulations may also affect companies from other industries.

If a shipment contains clothing or footwear – even incidentally – the transport may be subject to SENT notification. This may occur, for example, when a company imports other goods (e.g., technical components) but also includes

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CBAM 2026 – Key Changes for Importers

As of 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM) will enter its definitive phase. This means expanded obligations for CBAM importers, including annual CO₂ emissions reporting and the requirement to purchase CBAM certificates.

1. Imports Only Through an Authorized CBAM Declarant (ACD)

From 2026 onwards, the import of goods covered by CBAM will be possible only through entities holding the status of an Authorized CBAM Declarant (ACD). This status can be obtained by submitting an application via the EU CBAM Portal.

The application may be submitted by:

• an importer established in the EU, or
• an indirect customs representative, provided they have the appropriate authorization.

In Poland, the competent authority will be the Director of the Revenue Administration Chamber in Poznań.

2. Annual CO₂ Emissions Declaration

Under CBAM regulations, importers will be required to report annually:

• the quantity of imported goods covered by CBAM,
• the CO₂ emissions associated with their production.

The declaration will become part of the broader documentation system linked to import settlements and environmental compliance monitoring.

3. Obligation to Purchase CBAM Certificates

Each importer will be required to purchase CBAM certificates corresponding to the level of CO₂ emissions attributed to the imported products.

In practice, this will represent an additional import cost, which should be taken into account when calculating the final price of goods—alongside elements such as import duties and VAT.

The purchase of CBAM certificates will therefore be one of the key obligations for CBAM importers starting in 2026.

The 50-Ton Threshold – Who Must Obtain ACD Status?

An importer does not need to obtain Authorized CBAM Declarant status if they import less than 50 net tons per year of CBAM-covered goods.

However, this exemption does not apply to imports of:

• electricity
• hydrogen

In these cases, CBAM obligations apply regardless of the imported quantity.

If a company expects to exceed the 50-ton threshold but has not yet obtained ACD status, imports may still be carried out provided that the application is submitted before the import takes place, but no later than 31 March 2026.

How to Access the CBAM Portal

Access to the CBAM system is provided through the PUESC platform.

Proper registration and configuration of user permissions are essential for:

• the efficient fulfilment of CBAM importer obligations,
• the correct handling of customs declarations.

Importers who already had access to the CBAM registry during the transitional phase will receive access automatically.

CBAM 2026 – Key Points at a Glance

Alongside CBAM 2026, the European Union is also implementing the EUDR (EU Deforestation Regulation), which introduces due diligence obligations for the import of selected goods.

EUDR will cover, among others:

• coffee
• cocoa
• timber
• soy
• rubber
• beef
• palm oil

How ATC Cargo Supports Importers in the Context of CBAM 2026

In light of the new regulations, we recommend:

• verifying whether imported goods fall under CBAM regulations,
• reviewing import procedures in line with the new requirements,
• consulting with a customs agency regarding reporting obligations and customs declarations.

ATC Cargo provides comprehensive customs services, including support as a customs agency in the implementation of CBAM 2026 and EUDR regulations. We assist companies in safely navigating the new CBAM importer obligations and adapting their import processes to current EU regulations.

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Certifications and Industry Memberships What They Mean for Our Clients

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In the logistics industry where reliability, safety, and compliance with international regulations are key certifications and industry memberships play a crucial role.

Not only do they confirm the high quality services provided, but also offer clients tangible benefits from faster customs clearance to assurance of strict security compliance.

At ATC Cargo, we continuously invest in quality and development. The certifications we have obtained and our membership in prestigious industry organizations are a testament to that.

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Below, we present the most important credentials that build our credibility as a trusted logistics partner:

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✅AEO Authorised Economic Operator

AEO status, granted by one EU member state, is recognized across the entire European Union. It entitles us to various customs simplifications and security-related facilitations, streamlining customs control procedures.

✅ISO 9001:2015 Quality Management System

In our pursuit of the highest service standards, we implemented a quality management system compliant with ISO 9001:2015. The certificate was granted following an audit by an entity accredited by PCA. Fully aware of our responsibility and the trust our clients place in us, we continuously improve the quality of our services and solutions.

✅WSK Internal Control System (Safety Certificate)

This certificate confirms that we are a reliable partner in the trade of goods with strategic importance. Thanks to implemented systems and procedures, we are part of a secure logistics chain for transporting items such as armaments and dual use goods.

✅Gdynia Port Stakeholders Council (RIP Gdynia)

The Council supports the resolution of disputes among port-related business entities whether or not they are members. It also represents members' interests in external relations and initiatives.

✅Polish Chamber of Forwarding and Logistics (PISiL)

The Chamber defends the rights and represents the interests of ATC Cargo before government bodies, regulatory authorities, and international organizations. It also provides access to industry-specific training, conferences, and symposia.

✅WCAworld The World’s Largest Freight Forwarder Network

WCAworld is the world’s largest and most influential network of independent freight forwarders, enabling global cooperation and reliable logistics solutions.

✅JCtrans.net Global Freight Network

A comprehensive logistics network connecting freight forwarding companies worldwide. Membership expands our access to international partners and solutions across key global markets.

✅SEG Association of Stock Exchange Issuers

A prestigious organization supporting the development of the Polish capital market and representing the interests of companies listed on the Warsaw Stock Exchange. It offers guidance and expertise in capital market regulations and corporate obligations.

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Why Are Logistics Certifications Important?

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For our clients, certifications mean safety and predictability. They know that our operations comply with international standards, have passed independent audits, and are continuously being improved.

For the ATC Cargo team, certifications are also a source of motivation and a compass for the direction in which modern logistics is heading.

Logistics certifications and industry memberships are not just about prestige—they are about quality, accountability, and trust.

They enable ATC Cargo to effectively serve the most demanding clients and carry out operations at the highest level both in Poland and internationally.

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On Friday, the contestants completed three special stages in two loops. They finished third in the WRC2 Challenger category.

After Friday's Rally Chile starts, Kajetan Kajetanowicz said:

“We showed a good pace, no mistakes. We did very fast special stages, a lot of jumps. (...) We finished the day in third place in the WRC2 Challenger and we are happy with that.

Saturday, the longest stretch on the schedule, measured close to 140 km of special sections. The surface was aggressive for the tires, which wore out at a very fast pace, and in addition, in the third attempt it began to rain. The afternoon loop of Saturday's stage proved even more dramatic than had been assumed before kick-off. It was raining, so it was wet and slippery, and thick fog interfered with the competition. Many experienced riders stressed that these were some of the most difficult special stages of their careers.

On Saturday's Rally Chile the Poles finished in the runner-up position in the WRC2 Challenger category, thanks to a flawless and fast ride, despite very difficult conditions.

“Saturday's second loop of Rally Chile was incredible in every way. We thought it would be dry, (...) and it was just the opposite; a very large fog, plus a wet surface. I had not seen such a thick fog for a long time, and it was necessary to race in such conditions. I think that in some places the visibility did not exceed twenty, even fifteen meters. (...) In such conditions, with almost zero visibility, we advanced to second place in the WRC2 Challenger,” said Kajetan Kajetanowicz.

Today's final stage of Rally Chile consists of two special stages covered twice (18.62 km and 8.78 km). The winners will be announced around 7 p.m.

We are rooting for Kajto and Maciej!

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ORLEN 80th Rally Poland is behind us. It was a true celebration of motorsport. And although Kajetan Kajetanowicz and Maciej Szczepaniak did not finish the stage as a result of the unfortunate situation on Saturday, they nevertheless returned to the race on Sunday, not slowing down and delighting their cheering fans with their driving.

The Poles up to the eleventh attempt were the vice-leaders of the category, being all the time in a contact fight for the lead. From the start, Kajetan strongly emphasized that he had put everything on one card and attacked from the very beginning of the rally to win in his category. The crew were runners-up in the WRC2 and WRC2 Challenger competition until Saturday's 11th attempt, during which they overpowered the car and suffered a suspension after hitting a boulder. And despite the fact that they managed to fix the car to reach the service, they had to withdraw from the stage because they exceeded the regulatory limit of delays. They returned to the tour on Sunday to save another special episode to their account.

ORLEN 80th Rally Poland returned after a seven-year break to the cycle of the World Rally Championship. This is one of the fastest rounds on the calendar, extremely exciting and attracting thousands of fans cheering on their crews. Kajetan and Maciej showed themselves from the best side and raced to the very end.

— I've shown all weekend that I love rallies. I had a very good sense, I took more risks, everything worked well. We are a non-factory team all the time, and we race against the factories. And we can do that. (...) We had drivers here from Scandinavia who cover these types of roads hellishly fast, literally on razor blades. They know where to bounce, and where you can not, where to brake later, where earlier, how to position the car before the jump. We were able to win special episodes with them and with a big advantage, so I'm happy. Thank you to the whole team (...) We are happy not only with the winning rallies, but also with the fast driving. — summed up the rally Kajetan Kajetanowicz.

ORLEN The 80th Rally of Poland started on Thursday evening at the Mikołajki Arena. Thus began the great race in the seventh round of the World Rally Championship. For the Polish crew, Kajetan and Maciej, this is the third WRC start this season.

The race in Masuria was opened by a short 2.5-kilometre super race, where the ORLEN Rally Team demonstrated a solid pace, giving them a place in the top five in the WRC2 Challenger category.

On Friday, Poles were the fastest among all Rally2 class cars on OS4 Olecko (13.2 km) and OS Wieliczki 2 (12.9 km). On the longest run of the second OS2 loop, the Stańczyki 2 (29.4 km) had second time in the WRC2 Challenger and WRC2. The good results gave them a promotion and allowed them to maintain a high, second place in the overall WRC2 classification, as well as in their WRC2 Challenger category.

“It was a good day. We had a fast pace in the special stages, we won two. I am very happy because I waited a long time to present myself in front of the Polish audience and to go here in Masuria again as quickly as before. It gives me great pleasure to see how many flags are spread out for special episodes — said Kajetan Kajetanowicz.

For Kajetanowicz, this is already the 10th official start in Rally Poland. He made his debut in 2006 behind the wheel of the Peugeot 206 XS. He won his first triumph in the Masurian special stages in 2010, driving the Subaru Impreza. A year later, he repeated the success, again standing on the top step of the podium.

The organizers of ORLEN 80th Rally Poland have prepared almost 304 km of races for the participants this season. On Thursday, the spectacular OS 1 Mikołajki Arena took place. On the second day, the crew of Kajetanowicz and Szczepaniak overcame five of the seven scheduled special stages, two were canceled for safety reasons.

On Saturday (June 29), the crews will complete seven stages, three of which will be covered twice. This will be the longest stage of the rally at 124.1 km.

On Sunday (30 June), after four special stages, the competition in ORLEN's 80th Rally of Poland will end. We should know the unofficial winners of the rally around 15.00.

The Poles fought until the end for a place on the podium in their category, but in the end they took fourth place. They were less than 4 seconds away from third place.

The crew started the rally with difficulty, failing to hit the car's settings on the first, Friday, stage. On Saturday, they had to catch up to catch up with competitors. They went very well, advancing by as much as eight positions. During Sunday's final stage, they fought to the very end, finishing fourth in the WRC2 Challenger. The podium was only 3.9 seconds away.

In the first stage of the Rally Sardinia on Friday, riders had two special stages to complete twice, including the longest Osilo-Tergu section in the rally, which is more than 25 km. Kajetan and Maciej increased the pace after a difficult start, finishing eleventh in the WRC2 Challenger classification at the end of the day.

On the second day, the Poles climbed in the standings from section to section and after the first loop they took fifth place in the WRC2 Challenger. At the end of the day, they caught the perfect driving rhythm, getting third, fourth and second times respectively on the second loop in the WRC2 Challenger. In total, they moved up eight positions that day. In the last special stage, they took fourth place, despite a punctured tire. Before the final stage, they became the second vice-leaders of the category.

After the final stage consisting of two special stages, which were overcome twice: OS 13 and 15 Cala Flumini (12.55 km) and OS 14 and 16 Sassari-Argentier (7.10 km), the Poles finished fourth in the WRC2 Challenger.

Rally Sardinia is behind us. There was a lot going on, we were once down, once up. In the end we were less than 4 seconds off the podium, so it's a bit of a shame. (...) I think we should be happy — out of about 40 crews that started in this rally, we are in fourth place in the WRC2 Challenger. It's OK,” Kajetan Kajetanowicz, WRC2 Challenger world champion, said after the race.

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The exciting 21st Rally of Sardinia awaits us, in which from today, Friday, the competition in the sixth round of the World Rally Championship will take place.

Kajetan Kajetanowicz and Maciej Szczepaniak are already after the tests, during which they were preparing for their second start of the season. After the successful Safari Rally, in which the Poles won in the WRC2 Challenger category, it is time for another start. Rally Sardinia, which they know perfectly well, because it is their sixth joint start on the Italian island. The Polish crew has good memories of Sardinia, where they stood on the podium three times. A year ago, Kajetanowicz and Szczepaniak won the WRC2 Challenger there and finished third in WRC2.

Test drives allowed the crew to get used to the very rocky and extremely treacherous oases in the vicinity of the city of Alghero. It was also an opportunity to prepare and check the settings in their rally Škoda Fabia RS Rally2.

This year, a record number of WRC2 crews entered the rally, as as many as 40, and 36 (together with Kajto) score points in the Challenger, which is no small competition for the Poles.

— This rally is well known to me. There is a fantastic atmosphere here, and the special episodes are very difficult. It is not easy to manage the tires, but we are ready to fight with the whole ORLEN Rally Team. We will be competing against a record number of competitors, but we feel prepared. We have a big heart to fight. Keep your fingers crossed — said Kajetan Kajetanowicz, WRC2 Challenger World Rally Champion.

This year's Rally Sardinia adopted an unusual, compact form for the World Rally Championship. Rally competitions in Italy generally fall within 48 hours. However, the entire competition is spread over the next few days. Starts at the oeses on Friday afternoon. Crews have two special stages to complete that day, which they will pass twice. To start, the longest in the entire rally is OS Osilo-Tergu (25.65 km), followed by OS Sedini — Castelsardo (13.26 km).

On Saturday, the riders will face four different stages, divided into four separate loops: OS Tempio Pausania (12.03 km), OS Tula (22.61 km), OS Monte Lerno — Monti di Ala (25.31 km) with the famous hop Mickey's Jump, OS Coiluna — Loelle (14.53 km). In total, on this day, the crews will overcome almost 150 km of oases!

The rally will end on Sunday, which will be divided into two loops, two sections in each loop: the Cala Flumini OS (12.55 km), the Sassari-Argentiera (7.10 km), the service will be followed by a re-run of the same stages and the end of the rally.

We keep our fingers crossed for getting to the finish line as quickly and smoothly as possible!

Cheer with us Kajto!

For the third time in a row, the Poles took the top step of the podium in the Safari Rally, winning the WRC2 Challenger. The current world champions in this category once again showed how great they are on the route of the most difficult and legendary African round.

In addition, they also stood on the podium of the overall WRC2 classification and took a high 10th place in the overall classification.

Consistent tactics, proper preparation and a calm head are the basic factors thanks to which Poles win in a unique Safari rally, where sometimes the competition for the best time recedes into the background. Kajetanowicz's experience allowed him to avoid problems and at the finish to enjoy the most important success, namely winning the WRC2 Challenger. Kajetan and Maciej Szczepaniak won 12 of the 19 special stages, entering the finish line with an advantage of more than 5 minutes.

“We won the Safari Rally once again in WRC2 Challenger, and in WRC2 we are also on the podium. I'm very happy. It was an amazing start to the season for us, we worked with the whole ORLEN Rally Team for a few months to get here. Thank you to my sponsors, Maciek, the whole team, RaceSeven. Thank you to my family and my wife who give me a lot of support. We are entering the season with a good attitude, we started with the most difficult round of the world championship,” said Kajetan Kajetanowicz, current world champion in the WRC2 Challenger category after the race.

The Safari Rally was the third round of this year's World Rally Championship cycle, after Monte Carlo and Sweden. The next item on the WRC2 calendar will be the asphalt Rally Croatia, which will take place from 18 to 21 April, followed by gravel in Portugal (9-12 May), then in Sardinia (30 May-2 June). At the end of June, a big celebration is planned in our country, returning to the WRC ORLEN 80th Rally of Poland (27-30 June). In the second half of the year, the teams will compete in Latvia, Finland, Greece, Chile, Central Europe (combined round in Austria, Germany and the Czech Republic), and at the end of November the season will end in Japan. WRC2 crews can score in up to 7 selected rallies.

Congratulations to Kajetan and the whole team!

Cheer with us Kajto!

For the third time, Kajetan Kajetanowicz and Maciej Szczepaniak are at the start of this extraordinary rally. This year's Safari Rally will start today, i.e. Thursday 28 March, from SS Kasarani (4.84 km, start at 12.05 Polish time), preceded by Wednesday's test section (Loldia, 5.4 km, 8.01). Three double-crossing trials are scheduled for Friday, including the longest aisle Kedong, measuring as much as 31.5 km. Saturday and Sunday are three oases where crews will appear twice. The competition will end on Sunday at the Power Stage of Hell's Gate. The Polish crew will use the Škoda Fabia RS Rally2. A total of 29 crews will take part in the competition, 14 of which will use Rally2 class cars.

Kajetan Kajetanowicz and Maciej Szczepaniak won the best time in the WRC2 Challenger category yesterday on the 5.5-kilometer Loldia test stage, which preceded the start of the Safari Rally.

The test episode (shakedown) was just a taste of what awaits us in the coming days. The extremely difficult and unpredictable 3rd round of the WRC is a rally for survival, here what counts above all is the right strategy and the so-called cool head on the nearly 370 km route of the oases laid out in the roadways of Kenya.

“The Safari Rally (...) is the longest rally in the championship calendar, very unpredictable. Incredibly difficult sections, lots of animals, holes, huge stones, of which there are many more than in previous years. (...) I think the biggest rival in this rally may be ambition. I'm fighting myself because I know I can be faster in some places, and yet I shouldn't, if I want to think about the finish of the rally,” says Kajetan Kajetanowicz, current WRC2 Challenger world champion.

Fingers crossed for today's start and the next few days!

Cheer with us Kajto!