SENT 2026: transportation of clothing and footwear – how to prepare logistics in practice
As of March 17, 2026, the transportation of clothing and footwear will be subject to mandatory monitoring in the SENT system. This is a significant change for companies operating in the trade, e-commerce and logistics operators handling international and intra-Community shipments. At XL LOGISTICS, we are already analyzing the impact of these regulations and helping customers prepare their transportation processes for the new requirements.
The new regulations aim to tighten the tax system and increase control over the movement of goods considered sensitive. For entrepreneurs, however, this means additional formal obligations that must be taken into account in transportation planning.
What is SENT?
The SENT system is an electronic surveillance system for the carriage of goods operated by the National Tax Administration. It enables real-time monitoring of road and rail shipments based on freight declarations and geolocation data. To date, SENT has covered, among other things. fuels, alcohol or waste, while from 2026 the scope will be expanded to include clothing and footwear.
The obligation to report in SENT will apply to, among others. garments (CN chapters 61 and 62) weighing more than 10 kg, used garments weighing more than 10 kg, as well as footwear (CN chapter 64) weighing more than 20 pieces. In practice, this means that a significant portion of shipments made for the fashion and e-commerce industries will be subject to monitoring.
The SENT declaration will be required primarily for the import of goods from outside the European Union, intra-Community acquisition of goods and transit through Poland. In such situations, both the shipper and the carrier must ensure that the data is properly entered into the system and updated during transportation.
From an operational perspective, this means having an active account on the PUESC platform, an EORI number, and procedures to efficiently prepare SENT declarations before transport begins. In addition, the carrier must ensure the transmission of geolocation data of the vehicle, which in practice requires appropriate technical solutions.
Failure to declare SENT, errors in data or failure to update information can result in hefty financial penalties and even detention of transport for inspection. From the point of view of trading companies, this means the risk of delayed deliveries, broken supply chains and additional operating costs.
SENT and XL LOGISTICS customers
At XL LOGISTICS, we support customers in complying with the new SENT regulations. Our experience in international transportation allows us not only to carry out shipments in accordance with regulations, but also to advise on the organization of documentation, the liability of parties, and the planning of transportation in a way that minimizes operational risks.
Early preparation for SENT changes is a real competitive advantage. Companies that get their logistics and formal processes in order now will avoid nerve-wracking deployments in 2026 and will be able to carry out garment and footwear shipments without downtime.
