As of 20 June 2026, changes to the SENT system apply to the monitoring of shipments of clothing and footwear. The new regulations reduce certain reporting obligations while maintaining monitoring requirements for selected shipments, including those related to imports, intra-Community acquisitions of goods (ICA), and the customs procedure 42 00. Find out which shipments still require notification and what the changes mean for businesses in the clothing and footwear sector.
What is changing in the SENT system?
The most important change is the exemption from the SENT reporting requirement for shipments of clothing and footwear carried out as part of:
- domestic business-to-business sales,
- most intra-Community supplies of goods (ICS),
- exports outside the European Union,
- certain shipments related to humanitarian aid.
New quantity thresholds for clothing and footwear
At the same time, the quantity thresholds triggering monitoring have been increased:
- clothing – from 10 kg to 31.5 kg,
- footwear – from 20 to 64 pairs/items.
When do SENT obligations still apply?
It is important to remember that SENT obligations remain in place for shipments considered more sensitive from a tax-control perspective.
This applies in particular to:
- imports of goods from third countries,
- intra-Community acquisitions of goods (ICA),
- deliveries carried out after customs clearance under procedure 42 00,
- transit through the territory of Poland.
What do the changes mean for businesses?
The changes to the SENT system reduce the administrative burden for many companies in the clothing and footwear sector. However, they do not eliminate the need to regularly verify which shipments remain subject to transport monitoring.
Particular attention should be paid by companies importing goods from third countries. This also applies to businesses carrying out intra-Community acquisitions of goods (ICA) and deliveries following customs clearance under procedure 42 00.
Are imports of goods still subject to SENT?
Despite the changes introduced, some shipments related to imports of goods from third countries remain subject to SENT requirements. Companies importing goods should therefore check on a case-by-case basis whether a particular shipment requires notification and is subject to transport monitoring.
ICA – when do SENT obligations still apply?
The changes do not cover all cases of intra-Community acquisition of goods (ICA). In certain situations, businesses are still required to comply with SENT requirements and regulations concerning transport monitoring.
Procedure 42 00 – what should you pay attention to?
Particular attention should be paid to deliveries carried out after customs clearance under procedure 42 00. Such shipments may still be subject to SENT requirements, so it is advisable to verify the scope of required notifications before arranging transport.
Support with customs and transport procedures
Need support with customs and transport procedures?
If you have any questions about the changes to the SENT system, contact the experts at ATC Cargo.
We support companies with comprehensive customs clearance services across all procedures. We also assist with international transport arrangements and compliance with SENT-related obligations.
Contact ATC Cargo
Our specialists can help you determine whether the new regulations apply to your business and identify the obligations related to the SENT system, transport and customs procedures.
Phone: +48 518 283 876
Email: kontakt@atc-cargo.pl
