SENT – what is it?
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In Poland, a system for electronic monitoring of the transportation of tax-sensitive goods has been introduced, the SENT system (System Elektronicznego Nadzoru nad Tranzytem Towarów – ang. System for Electronic Supervision of the Transit of Goods). The aim of this system is to strengthen control over the transportation of goods in the country in order to counteract tax fraud and illegal trade in certain goods.
Frequently Asked Questions
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Which goods are covered by the SENT system?
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The goods covered by the SENT system include excisable goods, precious metals and oils (including mineral oils). The scope may vary depending on current legislation. It is important to note that any transportation of such goods must be registered in the SENT system in advance.
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How does the SENT system work in the context of oils?
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Before transporting oil on Polish territory, the carrier must make a declaration in the SENT system, which contains detailed information about the cargo, such as the type of oil, the quantity, the place of loading and unloading and the transport route. After registration, the carrier receives an electronic confirmation, which he must carry with him during the entire transport.
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What are the consequences of non-compliance with the requirements of the SENT system?
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Failure to declare goods transports in the SENT system or failure to comply with the requirements of the system may result in financial penalties for the carrier. In some cases, the transported goods may also be temporarily confiscated until the circumstances are clarified.
Summary
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The SENT system is an instrument designed to increase transparency and control over the transportation of sensitive goods in Poland. It enables a more effective fight against tax fraud and illegal transshipment of goods. Carriers transporting oil and other sensitive goods should be familiar with the requirements of this system in order to avoid possible sanctions.
