On 17 March 2026, new regulations will come into force expanding the list of goods covered by Poland’s road and rail transport monitoring system (SENT). The changes stem from the Regulation of the Minister of Finance and Economy of 10 September 2025 and will apply to the transport of clothing, clothing accessories, second-hand clothing and footwear that meet specified weight or quantity thresholds.
During the legislative process, the SME Ombudsman (Rzecznik Małych i Średnich Przedsiębiorców) actively participated in consultations on the draft regulation, submitting a detailed opinion to the Minister of Finance on the potential impact of the new rules on businesses. In a statement dated 28 March 2025, the Ombudsman pointed out that the proposed regulations would introduce additional administrative obligations, the violation of which could result in significant financial penalties under the Act on the Monitoring System for the Road and Rail Transport of Goods.
For this reason, the Ombudsman called for extending the vacatio legis period from three to six months, allowing businesses sufficient time to prepare for the new requirements. This proposal was ultimately accepted in the final version of the regulation, giving companies additional time to adjust their logistics procedures and reporting systems.
New Obligations for Retail, E-commerce and Logistics Companies
The expansion of the SENT system means new responsibilities for many businesses, particularly those operating in the retail, e-commerce and transport-logistics (TSL) sectors, which previously were not subject to transport monitoring obligations within this system.
According to the Ministry of Finance, the aim of the regulatory changes is to limit the grey market in clothing and footwear imported from third countries, combat tax and customs fraud, and improve market security by eliminating products that fail to meet required quality standards.
Mixed Reactions from Businesses
Opinions within the business community about the new regulations remain divided. Some companies highlight the additional administrative burden associated with operating within the SENT system. At the same time, representatives of the clothing and footwear industry have long pointed to the scale of illegal trade and the problem of unfair competition resulting from imports that bypass due customs duties and taxes.
“Extending the SENT system to new categories of goods requires companies to prepare both organisationally and technologically. The extended vacatio legis period allows businesses to streamline logistics procedures, adapt reporting systems and prepare operational teams for the new obligations. This is particularly important for micro, small and medium-sized enterprises,” said Dagmara Rybicka, Deputy Director of the Office and Spokesperson at the SME Ombudsman’s Office.
The above content is provided solely as information about the regulatory changes and does not constitute an interpretation of applicable law.
