SENT GEO

SENT (System for Electronic Transport Supervision) is an electronic monitoring system operated by the Polish National Revenue Administration. It supervises the transport of "sensitive goods" by road and rail, both domestically and internationally. Introduced in 2017, its primary goals are to combat tax fraud (VAT, excise), smuggling, and environmental crimes, and to increase transparency in goods transportation.

• Fuels: petrol, diesel, LPG, heating oils, and lubricants.
• Alcohol, tobacco, solvents, and selected chemicals.
• Waste shipments (import, export, and transit through Poland).
• Other defined products such as adhesives, paints, edible oils, fats, and related chemical products (specified by CN codes in regulations).

1. Polish companies transporting monitored goods domestically or internationally.
2. Foreign carriers from the EU/EFTA and from non-EU countries when entering, leaving, or transiting through Poland.
3. From 2024/2025, some obligations also apply based on type of transport route (e.g., border crossing, transit), not only on the type of goods.
4. In some cases, even empty runs connected with sensitive goods must be declared.

• From 1 November 2024: non-EU registered carriers must declare shipments via SENT.
• From 1 January 2025: EU and EFTA registered carriers are also obliged in many cases, especially when transporting to/from non-EU countries or using certain international permits.

• Consignor and consignee details (name, address, registration data).
• Start and destination points, including border crossings and route information.
• Vehicle registration numbers, driver information, permits, and required documents.
• Type and quantity of goods, including CN codes.
• Real-time geolocation (GPS) tracking data for the vehicle during transport.

Declarations are submitted through the PUESC platform (Platform of Electronic Tax and Customs Services). Companies must create accounts, register business details, and authorize representatives. The platform supports creating, updating, supplementing, and closing declarations during the transport lifecycle.

Vehicles must be equipped with a geolocation device transmitting location data during transport. Approved options include the e-TOLL mobile application, on-board units (OBUs), or compatible external tracking systems (ZSL) that meet Polish technical requirements.

Any change—route adjustments, delays, vehicle replacement, or unscheduled stops—should be updated in SENT. The PUESC platform allows corrections, additions, and closing of declarations while the transport is in progress.

• Fines for failing to present a valid SENT reference number during inspections.
• Penalties for incomplete, incorrect, or missing declaration data.
• Significant fines for unregistered shipments or inactive GPS tracking for monitored transport.
• Example fines: PLN 1,500 (~€360) for not presenting a SENT number, PLN 2,000 (~€440) for failing monitoring obligations — larger fines and vehicle detention can occur depending on severity.

Yes, if shipments covered by SENT are imported, exported, or transiting Poland — the system applies. If the route never touches Polish territory, SENT does not apply.

The PUESC platform supports Polish and English interfaces. Foreign companies typically must provide official registration documents from their home country when setting up accounts and authorizations.

Official resources include the PUESC website (National Revenue Administration) for submission and platform guidance, and Ministry/Regulatory documents listing CN codes and precise legal obligations. Always consult official sources or legal advisors for binding interpretations.