From 2026, Clothing and Footwear Transport Under Strict Customs Monitoring: Which Companies Need to Prepare?

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The trade in clothing and footwear is facing a major change. Under a regulation of the Minister of Finance and Economy, every transport of these goods will have to be reported in the SENT system. Companies that fail to do so can expect high penalties and problems during tax audits. “Businesses have four months to adapt their systems,” says Joanna Porath, owner of the customs agency AC Porath.

As of 17 March 2026, companies transporting or trading in textiles and footwear will be required to report their shipments in SENT (the Electronic Transport Supervision System). This mechanism is intended to help detect tax irregularities.

“This is a significant change for the entire sector. Many companies still have no experience with the SENT system, and there is little time left to prepare,” says Joanna Porath.

Which Shipments Will Have to Be Reported in SENT?

The reporting obligation in the SENT system will apply to the transport of:

Knitted goods under customs heading 61 — when a parcel weighs more than 10 kilograms
Other textiles under heading 62 — with the same weight limit
Used clothing marked with code 6309 00 00 — also once 10 kg is exceeded
Footwear under heading 64 — if the transport includes more than 20 individual items

The requirement also applies to mixed shipments combining products from at least two of the groups listed above, provided their total weight reaches the 10-kilogram threshold.

When a SENT Report Can Be Omitted

Not all companies will be required to submit reports in SENT. The regulations provide exemptions for domestic transport, unless it concerns goods brought in from outside the EU and forwarded to other Member States, or when the entrepreneur does not have a VAT invoice documenting the transaction.

“Businesses holding an AEO certificate, as well as those that have entered into partnership agreements with the tax administration, are particularly privileged. They are fully exempt from the obligation to report in SENT,” explains Joanna Porath.

How to Prepare Your Company to Use SENT

Experts recommend taking the following steps:

create an account in the Electronic Services Portal of the Customs and Tax Service (PUESC), selecting the activity area “transport monitoring”
appoint a representative with the authorization “SENT – submitting, updating and supplementing reports”
verify whether the company has an EORI number, required for dealings with the customs and tax administration

“The earlier a company starts the registration procedures in PUESC, the better. Formalities may take longer than expected, and after the March deadline any delay in a SENT report may result in fines or the transport being stopped,” warns the CEO of AC Porath.