Legal Alert | New SENT obligations for the transport of clothing and footwear


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The change applies to companies that are involved in the transport of clothing or footwear in B2B relations as the sender or recipient, or that carry out such transport (including importers/exporters, logistics operators and e-commerce operators). Which goods are subject to reporting? SENT reporting obligations will apply to the following categories of goods: CN Chapter 61 (apparel and clothing accessories, knitted) – where the gross weight of the shipment exceeds 10 kg, CN Chapter 62 (apparel and clothing accessories, not knitted) – where the gross weight of the shipment exceeds 10 kg, CN 6309 00 00 (worn clothing and other used articles) – where the gross weight of the shipment exceeds 10 kg, CN Chapter 64 (footwear) – excluding CN 6406 (parts of footwear) – where the shipment contains more than 20 items of footwear (e.g., 10 pairs), mixed shipments (goods from at least two chapters: 61/62 and 64) – where the gross weight of the shipment exceeds 10 kg. Which means of transport will be monitored? The new provisions apply to both domestic transport within Poland and transport to and from Poland, as well as transit shipments. At the same time, in practice, exemptions and special conditions are relevant (including, among others, certain scenarios of transport starting in Poland); therefore, an analysis of your situation and supply chain is key. What obligations relate to reporting? Depending on the party’s role in the transport (sending entity/receiving entity/carrier), the obligations include in particular: submitting the transport notification to the SENT register, supplementing and updating notifications, monitoring geolocation (GPS) along the route within the territory of Poland, readiness for inspection and compliance with inspection-related obligations, closing the notification after completion of the transport. How can we help? As part of support for companies in the apparel, footwear and transport sectors, we offer: an audit to determine whether your transports are subject to SENT, an analysis of potential exemptions/exclusions from SENT reporting, support with SENT implementation (processes, roles, authorisations, instructions), preparation of procedures for logistics/warehouse departments, training and ongoing consultations. The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. 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As of 17th March 2026, the transport of selected goods from the apparel and footwear sector will become subject to monitoring under the SENT system.

The change applies to companies that are involved in the transport of clothing or footwear in B2B relations as the sender or recipient, or that carry out such transport (including importers/exporters, logistics operators and e-commerce operators).

Which goods are subject to reporting?

SENT reporting obligations will apply to the following categories of goods:

CN Chapter 61 (apparel and clothing accessories, knitted) – where the gross weight of the shipment exceeds 10 kg,
CN Chapter 62 (apparel and clothing accessories, not knitted) – where the gross weight of the shipment exceeds 10 kg,
CN 6309 00 00 (worn clothing and other used articles) – where the gross weight of the shipment exceeds 10 kg,
CN Chapter 64 (footwear) – excluding CN 6406 (parts of footwear) – where the shipment contains more than 20 items of footwear (e.g., 10 pairs),
mixed shipments (goods from at least two chapters: 61/62 and 64) – where the gross weight of the shipment exceeds 10 kg.

Which means of transport will be monitored?

The new provisions apply to both domestic transport within Poland and transport to and from Poland, as well as transit shipments. At the same time, in practice, exemptions and special conditions are relevant (including, among others, certain scenarios of transport starting in Poland); therefore, an analysis of your situation and supply chain is key.

What obligations relate to reporting?

Depending on the party’s role in the transport (sending entity/receiving entity/carrier), the obligations include in particular:

submitting the transport notification to the SENT register,
supplementing and updating notifications,
monitoring geolocation (GPS) along the route within the territory of Poland,
readiness for inspection and compliance with inspection-related obligations,
closing the notification after completion of the transport.

How can we help?

As part of support for companies in the apparel, footwear and transport sectors, we offer:

an audit to determine whether your transports are subject to SENT,
an analysis of potential exemptions/exclusions from SENT reporting,
support with SENT implementation (processes, roles, authorisations, instructions),
preparation of procedures for logistics/warehouse departments,
training and ongoing consultations.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.