SENT in road transport – a guide for carriers [FREE CHECKLIST]

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2026-07-23

The SENT system monitors the transport of specified goods within the territory of Poland. For a transport company, this means not only having a valid declaration reference number, but also correctly completing the carrier’s details, assigning the vehicle and locator, and continuously transmitting geolocation data while travelling through Poland.

Most problems arise when the carrier assumes that the entire procedure should be handled by the consignor, consignee or transport organiser. In practice, each party has its own scope of responsibility, and some obligations rest directly with the carrier.

In this article, we explain:

when a transport may be subject to SENT,
what obligations the carrier has,
what must be done before entering Poland,
how to proceed during transport,
what to do after delivery,
what to do if the locator or application fails,
which errors most often lead to inspections and penalties.

Ready-to-use SENT checklist for carriers

We have prepared a practical printable checklist that guides the carrier through the most important steps before transport, during the journey and after completion.

>>> DOWNLOAD THE SENT CHECKLIST FOR CARRIERS <<<

The checklist also includes:

space for the transport order number and SENT number,
driver and vehicle details,
a shortened procedure for the dispatcher,
instructions on what to do in the event of a failure,
a direct link to the official PUESC geolocation instructions.

What is SENT?

SENT, the Electronic Transport Supervision System, is used by the Polish National Revenue Administration to monitor the transport of specified goods.

Declarations and their updates are submitted electronically through the PUESC platform. The system enables users, among other things, to:

create a declaration,
complete the carrier’s details,
update the declaration,
check its validity,
transmit geolocation data,
close or cancel the declaration where permitted for the relevant type of transport.

Is every transport through Poland subject to SENT?

No.

The mere fact that a vehicle travels through Poland does not automatically mean that a SENT declaration is required.

The obligation depends, among other things, on:

the type of goods,
the CN code,
gross weight,
volume,
number of items,
type of packaging,
direction of transport,
the place where the transport begins and ends,
the status of the consignor, consignee and carrier.

Different quantity thresholds and exemptions may apply to individual groups of goods. For example, for certain agricultural products, the obligation arises only when a specified consignment weight is exceeded.

Therefore, the carrier should not determine the obligation solely on the basis of a general description of the goods, such as:

oil,
chemicals,
waste,
clothing,
fuel,
food.

A correct assessment usually requires the exact CN code and, in the case of waste, the correct waste code as well.

Which goods may be subject to SENT?

The list of goods subject to monitoring is extensive and changes over time.

The system may cover selected:

fuels and oils,
lubricating preparations,
LPG,
alcohol and alcohol-containing products,
solvents,
dried tobacco,
coal and coke,
vegetable oils,
agricultural and food products,
waste,
concrete and specified ready-to-use construction mixtures,
clothing,
used clothing,
footwear.

From 17 March 2026, the SENT system was extended to additional categories of goods, including specified transports of clothing and footwear. The scope of the obligation, however, depends on the CN code, quantity, delivery model and applicable exemptions.

The carrier should always use the current list and information published by PUESC.

Is waste transport subject to SENT?

Many waste transports are subject to SENT monitoring.

This applies in particular to specified cross-border shipments, including:

the import of waste into Poland,
transit through Poland,
other transports covered by the current monitoring rules.

In practice, before entering Poland, a carrier transporting waste should check not only the documents required under waste shipment legislation, but also whether a SENT declaration is required.

Merely having:

Annex VII,
a transboundary shipment notification document,
a waste transport permit,
a BDO registration,

does not replace a SENT declaration if the particular transport is subject to monitoring.

Roadside inspections confirm that the absence of a reference number during an international waste transport may be treated as a breach of SENT regulations.

Who is responsible for creating the SENT declaration?

The responsible entity depends on the type of transport.

Transport starting in Poland

If the transport starts in Poland, the declaration is usually created by the sending entity.

The carrier then completes the part of the declaration relating to the transport it performs.

Transport ending in Poland

If the goods are brought into Poland, the declaration is generally created by the receiving entity.

The carrier is still required to complete and verify the data falling within its scope of responsibility.

Transit through Poland

If the transport starts outside Poland and ends outside Poland, but the route passes through Polish territory, submitting the declaration may be the carrier’s responsibility.

PUESC provides a separate service for such transports, allowing the declaration to be created, updated, supplemented and closed.

Can the customer ask the carrier to prepare the declaration?

Yes.

The sending entity, receiving entity or carrier may authorise another person to act on its behalf. This does not change the requirement for the data to be correct, and each party remains responsible for the obligations assigned to it by law.

What are the carrier’s obligations?

The carrier is not always responsible for determining the CN code, quantity of goods or commercial details of the consignor and consignee. It should, however, obtain enough information to perform the transport correctly.

The carrier’s basic obligations include in particular:

completing the carrier’s details,
entering the correct vehicle registration number,
entering the required trailer details,
assigning the correct location device,
ensuring the transmission of geolocation data,
updating the data when changes occur,
providing the driver with the SENT number,
ensuring that the actual transport corresponds to the declaration.

What should the carrier do before transport?

1. Obtain basic information about the transport

Before accepting or starting the transport, it is advisable to obtain:

the exact name of the goods,
the CN code,
the waste code, if waste is being transported,
gross weight,
volume,
number of items,
type of packaging,
loading address,
unloading address,
planned transport date,
the place or border crossing used to enter Poland,
the place or border crossing used to leave Poland in the case of transit.

The carrier should not rely solely on the statement: “the customer will prepare SENT”.

It should know which transport the number relates to and whether the vehicle and route details have been entered correctly.

2. Confirm the border crossing and date of entry into Poland

For international transport, the following should be established before the journey begins:

the expected date of entry into Poland,
the border crossing point,
the planned date of exit,
the point of exit from Poland, if the transport is in transit.

The data should correspond to the actual organisation of the transport.

If any of the following changes:

the date of entry,
the border crossing,
the vehicle,
the route,
the place of delivery,

it must be checked whether the declaration requires an update.

3. Obtain the SENT reference number

The driver should not begin the Polish section of the journey without a valid reference number.

The carrier may check the declaration status using the official PUESC service.

Before entry, verify:

whether the number exists,
whether it is active,
whether it concerns the correct transport,
whether the carrier’s details have been completed,
whether the registration number is correct,
whether the correct locator has been assigned.

4. Prepare the carrier’s details

The following information may be required to complete the declaration:

the carrier’s full name,
tax or registration identifier,
registered office address,
tractor unit registration number,
trailer registration number,
business number of the location device,
planned transport start date,
information on entry into and exit from Poland.

The scope of the data depends on the form and the transport model.

SENT locator – what should the carrier do?

A carrier performing a transport subject to SENT must ensure that geolocation data are transmitted.

It may use:

an OBU device,
an external location system (ZSL),
the e-TOLL PL mobile application.

How do you activate an OBU or ZSL locator?

For OBU or ZSL, the locator is activated for a specific transport by assigning its business number to the SENT declaration.

PUESC states that the carrier should enter the locator’s business number in the declaration to activate data recording for SENT purposes.

Before departure, check:

whether the locator number is correct,
whether the device is active,
whether it is registered for SENT,
whether a device from another vehicle has been assigned by mistake.

Entering an incorrect locator number may be treated as providing data inconsistent with the actual situation. Road Transport Inspection cases show that correcting the number only during an inspection does not remove the earlier infringement.

How can geolocation data be transmitted using the e-TOLL PL application?

PUESC provides official step-by-step instructions for transmitting geolocation data using the e-TOLL PL mobile application. Starting the journey requires, among other things, the SENT reference number and a correctly configured application.

Official instructions: PUESC – submit vehicle geolocation data using the e-TOLL PL application.

Before starting the journey, the driver should check:

whether the application is running,
whether it has been configured for SENT,
whether it has access to GPS,
whether data transmission is working,
whether the phone has a permanent power supply,
whether the application can run in the background.

PUESC states that the driver should verify that the application is running and properly configured to share SENT-GEO data.

When should SENT be activated?

SENT applies to the Polish section of the transport.

For international transport, geolocation must be activated before entering the territory of Poland.

The application should not be activated:

several kilometres after crossing the border,
after receiving information about an inspection,
only during a stop,
after a phone call from the contracting party.

For transit, monitoring should remain active throughout the entire journey through Poland, until the Polish section of the transport has ended.

What should the driver have during an inspection?

The driver should be able to present:

the SENT reference number,
the transport document,
information about the goods carried,
waste documents, where applicable,
details of the locator,
a document replacing the declaration if the transport is being carried out under the official emergency procedure.

The SENT number may be provided to the driver electronically, but it should be readily available during an inspection.

What should the carrier do during transport?

1. Keep geolocation active

Throughout the Polish section of the journey, do not:

close the application,
turn off the phone,
turn off GPS,
turn off mobile data,
disconnect the OBU or ZSL,
use a power-saving mode that blocks the application.

2. Monitor the device’s operation

The carrier or dispatcher can check the geolocation data of the means of transport on PUESC.

The following may be required:

the SENT reference number,
the vehicle registration number,
the location device number.

3. Update the data after changing the vehicle

If the tractor unit, trailer or location device changes during transport, the declaration should be updated before continuing the journey.

The transport must not be continued using the previous vehicle’s details.

4. Report a change of route or date

The dispatcher should be informed if any of the following changes:

the date of entry into Poland,
the entry border crossing,
the exit border crossing,
the unloading location,
the consignee,
the route,
the vehicle,
the locator.

It must then be assessed whether the declaration requires an update.

What should you do if the application or locator fails?

A locator failure should not be ignored.

The driver should:

stop the vehicle in a safe place,
inform the dispatcher,
provide the SENT number and current location,
check the power supply,
check the internet connection and GPS,
restart the application or device,
use a replacement device if available,
make sure the new device has been assigned to the declaration,
resume driving after transmission has been restored.

PUESC publishes separate instructions for situations in which the SENT register is officially unavailable.

However, a distinction must be made between:

an official failure of the entire system,
a failure of the driver’s phone,
lack of internet access,
a password error,
lack of access to a particular user’s account.

Technical problems affecting a single user do not automatically trigger the SENT emergency procedure.

What should be done after the transport is completed?

After delivery, the carrier should:

stop transmitting geolocation data at the correct moment,
confirm completion of the transport to the dispatcher,
check whether any additional completion of the declaration is required on its side,
retain the SENT number,
retain the transport documents,
retain confirmations of updates,
document failures and interruptions in transmission,
retain information about changes to the vehicle or route.

Monitoring should not be switched off before the Polish section of the transport has ended.

Is the carrier responsible for errors in the declaration?

The carrier is primarily responsible for data within its own scope, in particular:

carrier details,
the vehicle,
the locator,
updating changes,
correct transmission of geolocation data.

This does not mean, however, that the carrier should completely ignore obvious errors in the remaining part of the declaration.

If the SENT number indicates:

different goods,
a different consignee,
a different vehicle,
a different unloading location,
a different route,

the transport should not begin until the discrepancy has been clarified.

What are the most common mistakes made by carriers?

The most frequent problems include:

no SENT number before entering Poland,
starting the application only after crossing the border,
an incorrect registration number,
entering a locator assigned to another vehicle,
a locator registered in e-TOLL but not prepared for SENT,
no internet connection or phone power supply,
the application being stopped in the background,
changing the tractor unit without updating the declaration,
failing to react to a change of border crossing or date,
the driver not having the SENT number,
assuming that the customer alone is responsible for all actions,
no emergency procedure,
confusing standard SENT with the RMPD register.

SENT and RMPD – are they the same obligation?

No.

SENT monitoring of goods and RMPD reporting of specified international road transport operations are separate processes operating within the PUESC infrastructure.

A foreign carrier should separately verify:

whether the goods are subject to SENT,
whether the transport itself is subject to an RMPD declaration,
whether both declarations are required in the particular case.

For RMPD, PUESC also emphasises the requirement to have a registered and active locator.

How can Permitra help?

Permitra supports transport and forwarding companies, consignors and consignees with the correct handling of SENT obligations.

We can help, among other things, with:

assessing whether specific goods are subject to SENT,
analysing the CN code,
analysing waste transport,
registering a company on PUESC,
obtaining the required authorisations,
preparing the declaration,
completing the carrier’s details,
configuring the locator,
preparing instructions for drivers,
handling a vehicle change,
handling failures,
updating the declaration,
preparing an internal procedure,
training dispatchers and drivers.

We do not limit our support to providing a number or form.

We help manage the entire process:

before transport,
during the journey,
after delivery.

The customer may ask us any number of questions, both before cooperation begins and during the transport.

Do you have a transport subject to SENT?

you transport waste,
you perform transit through Poland,
your customer requires a SENT number,
you are a foreign carrier,
you do not know whether you need SENT or RMPD,
you do not have access to PUESC,
the driver has a problem with the locator,
the vehicle or route has changed,
you want to implement a safe procedure in your company.

We will review the specific transport, identify the applicable obligations and help you prepare the transport correctly.

You carry out the transport. We help you take care of SENT, PUESC, geolocation and the safety of the entire process.