Important Changes to the SENT System Effective March 17, 2026

Important changes in the SENT system effective 17 March 2026 – new obligations for the clothing and footwear industry 

At DHL Express, we ensure that your logistics remain fully compliant with the latest regulations, enabling the uninterrupted growth of your business. According to the new requirements, as of 17 March 2026 the SENT monitoring system will cover selected shipments from the clothing and footwear sector

TRANSACTIONS and GOODS covered by SENT from 17 March 2026der the new monitoring rules? 

The SENT system applies exclusively to B2B transactions and shipments containing:

• clothing and accessories (CN chapters 61 and 62)
• used clothing (CN code 6309 00 00)footwear (CN chapter 64)
• mixed shipments containing goods from the above chapters and CN codes

MOST IMPORTANT – good news for DHL Express customers 

All shipments weighing up to 31.5 kg are handled by us in the standard way, with no additional formalities required from the customer.

This is possible thanks to the rules applicable to postal operators — and DHL Express Poland is a registered postal operator 

Exports from Poland (including intra‑EU supply): 

Transport is exempt from monitoring if the shipment is accompanied by a VAT commercial invoice compliant with Article 2(31) and Article 106e of the Polish VAT Act. 

• The document may be provided in paper or electronic form (e.g., PDF), as long as it is accessible to KAS authorities. 

• Important: A Proforma Invoice does not qualify for SENT exemption. 

EXEMPTIONS from SENT monitoring 

Shipments do not require SENT if they meet one of the following conditions:

• shipment weight up to 31.5 kg (postal operator threshold)
• the sender in Poland or the recipient in Poland holds AEO status
• the sender in Poland or the recipient in Poland has a cooperation agreement with KAS
• for exports/EU dispatches, the shipment is accompanied by a Polish VAT commercial invoice (in line with Art. 2 point 31 and Art. 106e of the VAT Act)

IMPORTANT: A proforma invoice or an import invoice issued abroad does not exempt the shipment from SENT.

What if a shipment requires SENT?

If the shipment does not meet the exemption criteria, it cannot be handled within the standard DHL Express network.

In such cases, we offer a convenient solution.

Please contact our Special Services Department (SSD). Our specialists will organise a dedicated transport service fully compliant with the SENT system procedures.

More information about the SENT system is available on the PUESC platform. 

Contact:
E-mail: specialservices.pl@dhl.com
Phone: +48 22 420 91 91

Contact: customer services: e-mail: kontakt.int@dhl.com telefon +48 42 634 51 00

More information about the SENT system can be found on the PUESC platform.

Questions and Answers:

1. For example, during an import delivery, the supplier declares that a shipment weighs 15 kg, but once received by DHL the actual weight is 20 kg or higher. At what point will we receive information that a SENT declaration is required for such a shipment?
   The Regulation of the Minister of Finance and Economy of 11 March 2026 increased the weight limit for postal operators to 31.5 kg. However, a SENT declaration must be submitted before transport begins on the territory of Poland, meaning no later than at the moment the shipment crosses the Polish border.
   If the actual weight turns out to be higher than declared and this is discovered only once the shipment is already in Poland, this constitutes non‑compliance with SENT obligations and may result in penalties for the obligated entity. Cooperation with foreign partners and obtaining complete information about the shipment — including contents and weight — before transport begins is essential. If DHL PL identifies such a shipment in the warehouse, you will be informed by Customer Service or the Customs Department.
2. As an importer, can we be both the sender and the receiver if the goods arrive at a seaport/airport and at that moment we already own the goods?
   Yes. It is permissible that the first leg of transport (e.g., air or sea) ends in Poland, and the next leg (road transport) is organized by the same entity that already owns the goods. In this case you may act as the receiving entity for the import/intra‑EU acquisition stage, and as the sending entity for the subsequent domestic transport.
3. How does SENT work for import container shipments?
   In imports, the form of transport (container) does not affect SENT. What matters is the content of the shipment and who the recipient in Poland is. If the container includes goods covered by SENT, the Polish recipient must create the SENT declaration before picking the goods up from the port. SENT applies only to the Polish portion of the route — from the terminal/port to the recipient.
   In imports, an invoice does not exempt from SENT — exemptions apply only to AEO holders or entities with a cooperation agreement with KAS.
4. Does DHL eCommerce fall under SENT?
   Whether a shipment requires SENT does not depend on the carrier brand but on:
   – the type of goods transported,
   – whether any legal exemptions apply (weight limits, AEO, KAS agreement, VAT invoice in export).
5. Does the invoice issued abroad and attached to the goods provide exemption from SENT? (PUESC FAQ states that such an invoice is not sufficient).
   No. An invoice issued by a foreign supplier does not exempt from SENT. To qualify for exemption, the document must be a VAT invoice under Polish VAT law (Art. 2 pt. 31 and Art. 106e). Therefore, the exemption applies only in export and intra‑EU supply (WDT). The PUESC FAQ confirms that a foreign invoice does not meet the VAT invoice criteria and does not grant SENT exemption.
6. Does a specification document identical to the invoice but without prices exempt from SENT?
   No. A specification — even if it contains all invoice data — does not exempt from SENT. To qualify for exemption, the document must be a VAT invoice under the VAT Act, including values and prices.
7. Does the SENT system apply to companies that order work clothing for employees within Poland, even if they are not manufacturers or resellers?
   Yes. If the company purchases clothing from another company in Poland, it is a B2B transaction, so SENT may apply if the shipment exceeds clothing/shoe thresholds. The purpose of the clothing (e.g., for employees) does not affect SENT obligations.
8. What if the shipment is reloaded/transshipped?
   If the shipment is transshipped, each transshipment must be reflected in the SENT system through an update of the declaration.
9. For imports/WNT, is a foreign invoice sufficient for exemption from SENT?
   No. In imports (non‑EU → PL) and WNT (EU → PL), a foreign invoice does not exempt from SENT. A foreign invoice is not considered a VAT invoice under Polish VAT law.
10. If I import goods from Asia, am I both sender and receiver in the SENT declaration?
    In imports/WNT, the receiver in Poland is the entity obligated to SENT and appears as the receiver. The sender is always the foreign entity listed in commercial/transport documents. SENT must reflect the real flow of goods.
11. Is a WZ document (without prices) sufficient for exemption from SENT?
    No. Only a VAT invoice qualifies for exemption. Documents such as WZ, packing lists, specifications do not provide exemption.
12. 20 pieces or pairs?
    For footwear, the limit is 20 pieces (10 pairs). The March 11, 2026 regulation raised the postal operator limit to 31.5 kg for shipments containing SENT goods (including clothing and footwear).
13. Do invoices need to include CN codes for each product?
    No. CN codes are not required. The only requirement is that the document must meet VAT invoice requirements (Art. 2 pt. 31 and Art. 106e VAT Act).
14. If goods start in Poland and go to Italy, and a VAT invoice (WDT) 0% is attached, is the shipment exempt from SENT?
    Yes. If transport begins in Poland and is an intra‑EU supply (WDT), and a VAT invoice accompanies the shipment, SENT does not apply.
15. If an invoice is attached, is no SENT needed? Does this apply only to packages up to 20 kg?
    Correct — no SENT needed. The invoice exemption applies to all shipments starting in Poland, regardless of weight.
16. If an import from China started before the SENT regulation entered into force, does the domestic part still require SENT?
    Yes. The domestic leg (e.g., from port to warehouse) requires SENT even if international transport began before the effective date.
17. If a shipment comes from Germany to Poland on a pallet and contains an invoice?
    For inbound shipments (import/WNT), a foreign invoice does not exempt from SENT. Only AEO or a KAS agreement exempts.
18. We send goods to another EU country, the parcel weighs over 20 kg, but we have an invoice — does SENT apply?
    No. WDT with a VAT invoice = SENT exemption, regardless of weight.
19. Is SENT registration paid?
    No, SENT registration is free.
20. Is SENT required when sending to a private individual (no company)?
    No. Clothing and footwear rules apply only to B2B.
21. Invoices are now in KSeF. How should they be attached if not printed?
    Invoices must still accompany the shipment in a form visible during control: print‑out, PDF or QR code linking to a readable invoice.
22. Does SENT refer to actual or volumetric weight?
    SENT refers to gross physical weight (kg).
23. Will the attached invoice be verified, when and by whom?
    Verification is performed by authorities controlling SENT: Road Transport Inspectorate, Customs, Border Guard and Police during road checks.
24. For domestic pallet shipments, does attaching an invoice exempt from SENT?
    Yes — a VAT invoice attached to a domestic shipment exempts from SENT.
25. If a 25 kg domestic parcel with clothing includes an invoice, is SENT required?
    No SENT needed — the invoice exempts it, regardless of weight.
26. Does an invoice in import exempt from SENT?
    No — foreign invoices do not grant exemption in imports.
27. Are the thresholds definitely 10 kg for clothing and 20 units for shoes? Can they change?
    Standard thresholds: 10 kg clothing, 20 units footwear. For postal operators: 31.5 kg.
28. Does the postal operator limit also apply to footwear? What does 20 units mean?
    Yes. Standard limit: 20 units = 10 pairs. Postal operator limit: 31.5 kg applies to clothing, used clothing and footwear.
29. In export, is an invoice enough to avoid SENT?
    Yes. A Polish VAT invoice accompanying export exempt from SENT, regardless of weight.
30. What if the goods go to a third country (e.g., UK, USA) — does the invoice still exempt from SENT?
    Yes — applies to EU and non‑EU exports.
31. As an online store, we sell clothing/footwear to EU and non‑EU customers. When must we attach an invoice?
    – B2C = no SENT ever
    – B2B = invoice must be attached
32. Does invoice exemption apply in imports as in exports?
    No — imports never benefit from invoice exemption.
33. Import from China: Okęcie → Pruszków. Will this require SENT?
    – Up to 31.5 kg = no SENT
    – Above 31.5 kg = SENT required on the domestic leg
    DHL will contact you; you may:
    a) pick up and declare yourself, or
    b) use a dedicated courier via SSD.
34. Do customers need to sign anything to use the 31.5 kg limit?
    No. The limit applies automatically.
35. For imports from third countries, who must submit the SENT declaration — sender or receiver?
    Always the Polish receiver.
36. If a shipment leaves Europe before 17 March but enters Poland after 17 March — is SENT required?
    Yes — if it crosses the border on or after 17 March.
37. Does SENT include services such as sending work clothing for external laundry?
    No — SENT does not cover services.
38. Where can we check which companies are postal operators?
    In the Register of Postal Operators, kept by UKE:
    https://bip.uke.gov.pl/rop/rejestr-operatorow-pocztowych
39. If I send two separate 15 kg shipments, is SENT required?
    No — assessed per shipment. Two × 15 kg = both exempt.
40. If we send 22 pieces of lightweight shoes (e.g., 7 kg) — does SENT apply?
    Under postal operator rules: no, as long as total weight ≤ 31.5 kg.
41. Does SENT apply to sole proprietors?
    Yes — if it’s B2B.
42. Does SENT apply to returned shipments?
    Yes — if B2B and over the thresholds.
43. How long before transport can the SENT declaration be submitted?
    Reference numbers are valid for 10 days. After that, they expire and receipt confirmation cannot be made.