Another change to the SENT regulations

When the so-called came into force in 2017 The SENT Act sounded slightly different than today, it was a response to identified irregularities and tax frauds, a kind of tool to fight unfair entities and counteract illegal competition. The restrictions only applied to goods such as liquid fuels, completely contaminated alcohol, dried tobacco, i.e. to generally called sensitive goods. Interestingly, the original wording of the act covered only the transport of goods by road.

Changes to the SENT Act

There have been several significant changes over the years, including the title of the Act was changed twice, in 2018 the Act began to cover the monitoring of railway transport, in 2019 the trade in heating fuels and currently the Act is “the Act on the system for monitoring road and rail transport of goods and trade in heating fuels

We should also not forget about the change introducing the obligation to have a locator and provide geolocation data during transport.

Extension of the SENT sensitive goods catalog

The gateway to further changes turned out to be Art. 3 of the Act, especially section 11, seemingly innocent-sounding, often duplicated in other acts, and in fact rarely used, but not in the SENT Act.

Initially, it was a statutory delegation for the minister to monitor other goods not listed in the initial wording of the act. The rationale for extending the catalog of “SENT sensitive goods” was the reasonable likelihood of a violation of tax law provisions in the field of tax on goods and services or excise duty.

In 2018, Article 3 of the Act was extended to include a certain group of medicinal products, foodstuffs for particular nutritional uses and medical devices, as well as goods classified under code 2905, 3824, if they were listed in Annex No. 1 to the Excise Duty Act.

Goods posing a threat to national security

In 2022, the scope of art. was expanded. 3 paragraph 11 of the Act for goods in relation to which a threat to national security would be considered. The above statement may cover any type of goods, therefore it is extremely important to monitor not only the transport of goods, but continuous changes to the Act and implementing regulations.

On August 12, 2023, the regulation amending the regulation on goods whose transport is covered by the system for monitoring the carriage of goods by road and rail and the trade in heating fuels introduced changes to the catalog of food goods, which requires a separate, individual analysis from the entrepreneur.

Planned changes to the SENT Act

Another amendment to the Act is also expected, planned for January 1, 2025, as a result of the Act of July 28, 2023. on the posting of drivers in road transport.

Unfortunately, the legislator does not change the high penalties for entrepreneurs who do not comply with the provisions of the Act.


    Agnieszka Szkutnik

    Tax advisor, Expert customs and excise duties

    Customs and excise expert. For over 25 years, he has been a customs and customs and tax officer in control, judicial and managerial positions. Supports the operation of entrepreneurs, including customs agencies in the field of customs consultancy, excise duty, tax on games, authorized entrepreneur with AEO status, or tax and customs warehouses. Provides assistance in obtaining Binding Tariff Information and in solving problems related to the obligations and control under the SENT system.

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