Revolution in the SENT system (March 2026) - monitoring of clothing and footwear and GPS

13.02.2026

Road transport in Poland is entering a new phase of scrutiny that may come as quite a surprise to many hauliers. If until now the SENT system has meant to you nothing more than tankers full of fuel, chemical transport, or hazardous waste, you need to revise that understanding quickly. From 17 March 2026, consumer goods carried daily by thousands of lorries – clothing and footwear – will come under the scrutiny of the National Revenue Administration (KAS).

This change is not cosmetic. It is a fundamental extension of goods transport monitoring obligations that will affect the LTL (groupage/part-load) sector and companies serving the fashion industry. The biggest challenge will not, however, be completing the declaration in the PUESC system, but ensuring uninterrupted transmission of geolocation data. Here the margin for error is zero, and fines for a loss of GPS signal can swiftly push a company’s profitability to the brink.

Why have clothing and footwear been added to the SENT system?

The mechanism is simple: the revenue authorities want to tighten controls over goods that are susceptible to VAT abuse and the introduction of counterfeit products into the market. Extending the catalogue to include the textile sector is intended to eliminate the ‘grey market’ in the import and distribution of clothing and footwear. For an honest haulier, this simply means more bureaucracy and the need to invest in reliable GPS technology.

What hits the road transport and logistics (TSL) industry hardest are the thresholds at which the declaration obligation kicks in. They have been set low enough that even a small courier consignment or a pallet of mixed goods may require the full SENT procedure.

New goods catalogue – check whether your loads are included

From 17 March 2026, you must monitor the transport of goods if the consignment’s gross weight exceeds 10 kg, or if the quantity exceeds 20 items in the case of footwear. The following list sets out the specific commodity groups:

1. CN Chapter 61: Knitted or crocheted clothing and clothing accessories – declaration required above a gross weight of 10 kg.
2. CN Chapter 62: Clothing and clothing accessories (other than knitted or crocheted) – declaration required above a gross weight of 10 kg.
3. CN code 6309 00 00: Worn clothing and other worn articles – declaration required above a gross weight of 10 kg.
4. CN Chapter 64: Footwear (excluding footwear parts) – declaration required when quantity exceeds 20 items (10 pairs).
5. Mixed consignments: Goods from Chapters 61, 62 or 64 packed together – declaration required if the total gross weight exceeds 10 kg.

It is worth noting that 10 kg of clothing is just a few heavy jackets or about a dozen pairs of trousers. This means that virtually every transport destined for chain stores, wholesalers, or even returns of used clothing will need to be registered.

GPS in SENT: an obligation that tolerates no failures

Simply registering a SENT reference number is only half the battle. The Act on the monitoring of road and rail transport of goods places hauliers under an obligation to transmit up-to-date geolocation data for the means of transport throughout the entire duration of the haul.

‘Where the means of transport is equipped with a device transmitting geolocation data, the carrier is obliged to ensure the transmission of current geolocation data for that means of transport to the system.’ — Extract from regulations on the monitoring of goods transport.

If the GPS signal is lost for more than one hour, the driver is required to stop immediately at the nearest lay-by. Continuing to drive without visibility in the KAS system is treated as a breach of regulations, resulting in severe financial penalties. For the freight forwarder and planner, this is a logistical nightmare – delays in deliveries to retail chains mean debit notes from customers, and fines from the revenue authorities are an additional blow.

Smartphone app or ZSL? A choice that determines your profitability

Hauliers have three ways of transmitting GPS data to SENT: a mobile app (SENT-GEO) on the driver’s phone, a portable OBU device, or a ZSL (External Location System) permanently fitted in the vehicle.

Although the phone app appears the cheapest option, in practice it carries the greatest risk. A smartphone can freeze, the driver may forget to charge it, and in-cab signal coverage can be unreliable. Any such situation is a potential 10,000 zł fine for the transport company.

The situation is entirely different with ZSL or OBU devices from Data System. This is a solution that eliminates human error. The device is integrated with the vehicle’s installation, which guarantees:

Continuous signal: Data is transmitted automatically, without any driver intervention.
Stability: The device does not ‘play up’ the way mobile apps do when switching between GSM masts.
e-TOLL compatibility: A single device handles both road toll payments and SENT monitoring.

Why is Data System the safest port of call for your fleet?

In the face of the changes coming into force in March 2026, having a certified solution from a proven supplier is not a luxury but an operational necessity. Data System solutions are designed to make life as straightforward as possible for hauliers.

When your vehicle is carrying a consignment of footwear worth hundreds of thousands of zlotys, the last thing you want to worry about is whether the driver has correctly started the app on their phone. By using a ZSL from Data System, you have the assurance that data is reaching KAS servers in real time.

Key benefits of implementing Data System ZSL in the context of the new SENT regulations:

Process automation: The system independently pairs geolocation data with the SENT reference number, minimising the risk of errors when entering the device number.
Reduced risk of fines: Any loss of GPS signal is immediately flagged in your management dashboard, so you can react before a roadside inspection does.
e-TOLL and SENT integration: You manage all toll payments and monitoring obligations from a single platform. This saves time and provides clarity in billing.
Technical support: If problems arise, you are not left alone with a user manual. Data System experts ensure your fleet is always ‘visible’ to government systems.

Financial knockout – how much do SENT errors cost?

It is worth recalling the sums involved. The SENT system is one of the most restrictive control systems in Poland.

10,000 zł – the fine facing a haulier for failing to fulfil the obligation to transmit geolocation data.
5,000 zł – the fine for a driver who fails to start the tracker or continues driving despite a device failure.
Up to 46% of the goods’ value – in extreme cases of failing to declare goods, the penalty may be proportional to the cargo’s value (not less than 20,000 zł).

With the margins in clothing transport, where every penny per kilometre counts, a single fine of 10,000 zł can wipe out the entire quarterly profit from one vehicle combination. The investment in a solid ZSL system from Data System therefore pays for itself with the first ‘avoided’ inspection.

How to prepare your company for 17 March 2026 – step by step

Do not wait until the last moment. March 2026 may seem a long way off, but implementation processes and fleet audits take time.

Load analysis: Check whether your fashion industry customers are sending goods above the 10 kg threshold. If so, from March 2026 every such consignment must carry a SENT reference number.
GPS device audit: If you are using basic trackers, check whether they hold certification and integration with the SENT-GEO system. If you are relying on mobile apps – consider replacing them with permanent ZSL or OBU modules.
PUESC update: Make sure your company has an active profile on the PUESC platform and that the people responsible for declarations have the appropriate access rights.
Team training: Brief drivers and freight forwarders on the new commodity categories. They need to know that used clothing is now the same priority as diesel fuel.
Contact Data System: Request a demonstration of ZSL solutions that integrate e-TOLL and SENT. This is the ideal time to modernise your fleet, so you enter the new year with a clean slate and full legal compliance.

FAQ – frequently asked questions

Does transporting a single pallet of shoes (e.g. 50 pairs) require SENT? Yes. The threshold for footwear is 20 items (i.e. 10 pairs). Any consignment exceeding this quantity must be declared and its route monitored by GPS.

What if the GPS in my vehicle fails during a clothing consignment? Under the regulations, if a tracker failure lasts more than one hour, the driver must stop immediately at the nearest lay-by. Continuing to drive without a functioning GPS risks a 10,000 zł fine for the haulier.

Can I use the free e-TOLL PL app for the SENT system? Theoretically yes, but in practice this is a solution that carries a high risk of human error. The app frequently loses signal in the background or is accidentally closed by the driver. A permanent ZSL device from Data System eliminates these problems.

Is second-hand clothing (charity shop stock) also subject to SENT? Yes, if the consignment’s gross weight exceeds 10 kg. This is one of the most significant changes, and it will affect the entire recycling and second-hand clothing trade sector (CN code 6309 00 00).

Summary

The changes to the SENT system coming into force on 17 March 2026 are a clear signal that the government is tightening its grip on consumer goods transport. For the TSL industry, this means the need to professionalise in the area of telematics. Avoiding fines for the absence of GPS monitoring when carrying clothing or footwear will only be possible with reliable technology.

Do not risk heavy penalties and downtime. Choose the proven solution from Data System – a leader in ZSL systems – and let yourself focus on logistics rather than watching a dot on a map.

Want to make sure your fleet is ready for March 2026? Contact us today and ask about our integrated ZSL devices for SENT and e-TOLL.

biuro@datasystem.pl

801 88 77 88