In 2026, we are observing significant changes in the supervision of goods transport in Poland. New guidelines issued by the Ministry of Finance, along with actions taken by the National Revenue Administration, clearly indicate a defined direction: further tightening of the transport monitoring system and increased control over goods in transit.
These changes have a direct impact on companies involved in international trade, as well as those transporting goods between EU Member States and third countries. Their operational importance will continue to grow with further regulatory updates, particularly due to the obligation to report transports, which are then monitored through the SENT system.
Sources:
Anna Dobrzyńska
Director of Customs Services Product Development
+48 797 595 531
a.dobrzynska@atc-cargo.pl
Expansion of the SENT System – New Commodity Groups
One of the key changes is the expansion of the SENT system to include additional categories of goods.
As of March 17, 2026, mandatory monitoring includes, among others:
- clothing and clothing accessories (both knitted and woven),
- footwear,
- selected used goods.
In practice, this means that a significantly larger number of transports – including those not previously associated with the SENT system – will now be subject to mandatory reporting.
This is particularly important for companies that:
- import various types of goods within a single shipment,
- carry out mixed deliveries,
- occasionally transport goods covered by the new regulations.
- Navigation Seals (EUG) – A New Standard of Control
Navigation Seals (EUG) – A New Standard of Control
Another important change is the introduction of mandatory navigation seals, known as EUG (electronic geolocation devices).
From 2026, navigation seals:
- enable real-time tracking of transport,
- increase control over the route,
- reduce the risk of unauthorized operations during transport (e.g. uncontrolled transshipments).
In practice, this represents a shift from random inspections model to continuous monitoring of transport.
Enhanced supervision and new operational obligations
Updated executive regulations related to the SENT system introduce additional obligations for all participants in the supply chain.
These include in particular:
- Accuracy and completeness of reported data,
- Timely registration of transports,
- Ensuring appropriate technical tools (e.g. GPS),
- Proper use of navigation seals.
As a result, operational responsibility on the part of shippers, consignees, and carriers increases significantly.
Tightening of Transit – Full Control by the National Revenue Administration
The activities of the National Revenue Administration focus on increasing control over goods transport throughout the entire process – from entry into Poland to its exit.
Sealing (both physical and electronic):
- Is becoming standard for selected categories of goods,
- Applies to an increasing range of operations,
- Aims to eliminate irregularities and increase transport transparency.
What Does This Mean for transport Companies and Their customers?
The new regulations have real operational and business implications:
- Greater Responsibility
Errors in reporting, lack of seals, or improper use may result in significant administrative penalties. - Need to Adapt Processes
Companies must review their logistics procedures, document flow, and transport planning methods. - Importance of Cargo Information
Precise identification of shipment contents becomes critical already at the planning stage. - Increased Importance of a Logistics Partner
Cooperation with an operator who understands current regulations and can implement them operationally becomes a key element of business security.
How to Prepare for the Changes?
In light of the new regulations, we recommend:
- auditing transport and reporting processes,
- verifying whether transported goods are subject to SENT monitoring,
- preparing operational teams for new responsibilities,
- cooperating with an experienced logistics partner and customs agency.
Summary
Changes to the SENT system and the obligation to use navigation seals represent another step in tightening the transport monitoring system in Poland.
For the transport industry, this means a need for greater precision, transparency, and responsibility in transport execution.
At ATC Cargo, we continuously monitor regulatory changes and support our clients in adapting to new requirements. As a result, transport remains not only efficient but, above all, safe and compliant with applicable regulations.
Sources
- Ministry of Finance – regulations and announcements regarding the SENT system
- National Revenue Administration – operational guidelines and interpretations
- PUESC system
- Act on the monitoring system for road and rail transport of goods
Changing regulations represent a real operational risk — but also an opportunity for optimization.
Contact our Customs Agency to learn how we can support your business in safely and efficiently adapting to new requirements.
Anna Dobrzyńska
Director of Customs Services Product Development
+48 797 595 531
a.dobrzynska@atc-cargo.pl
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