The Polish law on monitoring the transport of goods by road and rail (Ustawa o systemie monitorowania drogowego przewozu towarów), also known as the SENT system, has governed the reporting requirements for the transport of certain goods since 2017.
Last Wednesday, the Polish Senate adopted, without amendments, a bill to modify the law on the posting of drivers in road haulage and introduce a faster registration requirement in the SENT system for non-EU transport companies.
The amendment mandates earlier registration in the control system for road and rail freight transport, as well as the trade of heating fuels, for foreign road haulage companies from non-EU countries engaged in cross-border transport.
The registration obligation in the SENT system will apply as follows:
- From 1 November 2024: for transport companies not established in an EU Member State, the Swiss Confederation, or an EFTA Member State.
- From 1 January 2025: for road hauliers from EU Member States, the Swiss Confederation, or EFTA Member States who perform road transport of goods in Poland to or from a non-EU country, based on permits required by international agreements between Poland and those countries.
Legislative changes to protect Polish freight forwarders
The draft law, which also regulates the posting of drivers in road haulage, aims to protect Poland’s road transport industry. The proposed amendments are intended to enable the effective use of data collected in the SENT system to monitor the activities of foreign transport companies.
An increase in unfair competition from carriers beyond Poland’s eastern border has led to a weakening of the domestic road transport sector, which is currently facing unprecedented challenges, according to the explanatory memorandum of the bill.
The Polish Ministry of Infrastructure reports that inspections of foreign transport companies reveal cases of single-journey permits being used multiple times, including without completing the required forms. The Senate’s approval of the bill is seen as a step towards addressing the concerns of hauliers who have been protesting at road border crossings with Ukraine.
“If these measures are implemented, we will be better able to protect the Polish industry from unfair competition from non-EU countries,” said Deputy Minister of Infrastructure Stanisław Bukowiec, commenting on the vote.
The amendment also aims to ensure a “coherent national enforcement strategy for cabotage.”
About the SENT system
The Law on the Supervision of Goods Transport by Road and Rail was introduced to prevent tax crimes. The reporting obligation applies to both domestic and foreign companies, regardless of whether Poland is the final destination or just a transit country, with exceptions for transit transports under the NCTS procedure. Goods must be reported online via the PUESC electronic platform.
This reporting requirement applies to goods that pose a heightened risk of tax fraud, such as alcohol, tobacco products, and fuels, if their transport involves Polish territory. The consignor (in case of export), the consignee (in case of import), or the transport company (in case of transit) must declare the transport on the electronic platform and provide detailed information, including the consignor, consignee, transport date, loading/unloading location, the nature of the goods, their classification, weight, volume, and quantity. Once a reference number is received, it should be forwarded to the transport company where applicable. All parties are also required to update this information as needed.
Each shipment is assigned a SENT reference number, which must be carried at all times and presented to customs authorities upon request.
Failure to comply with the registration requirement or violations will result in fines amounting to 45% of the value of the goods, up to 20,000 zloty (approximately €4,650).
In collaboration with Sabina Koll