SENT Monitoring for Clothing and Footwear Is Now in Force. May Amendment Eases Some Obligations
As of 17 March 2026, the clothing and footwear sector has become subject to mandatory transport monitoring under the SENT system. The new regulations affect importers, distributors, carriers, and companies carrying out intra-Community acquisitions of clothing and footwear.
However, less than two months later, the regulations were partially amended. The Regulation of the Minister of Finance and Economy of 12 May 2026, effective from 13 May, introduced exemptions from the reporting obligation for certain transports carried out by micro-enterprises trading at open-air marketplaces.
The changes are a response to numerous concerns raised by businesses and industry associations, which argued that the original regulations were overly restrictive for small-scale traders.
SENT for the Fashion Industry – What Changed in March 2026?
From 17 March 2026, the SENT system was extended to cover:
- knitted or crocheted apparel and clothing accessories (CN Chapter 61);
- apparel and clothing accessories other than knitted or crocheted (CN Chapter 62);
- used clothing (CN 6309 00 00);
- finished footwear (CN Chapter 64, excluding CN 6406).
The new obligations primarily apply to:
- imports of goods from outside the EU;
- intra-Community acquisitions of goods;
- domestic transport of specified categories of clothing and footwear;
- transport carried out by road and rail carriers.
What Changed with the May 2026 Amendment?
The Regulation of the Minister of Finance and Economy of 12 May 2026 introduced exemptions from the obligation to report certain shipments of clothing and footwear to the SENT system. The new provisions entered into force on 13 May 2026.
The exemptions apply exclusively to micro-enterprises registered in the Central Registration and Information on Business (CEIDG), including:
- sole proprietorships;
- civil law partnerships;
- general partnerships whose partners are exclusively natural persons.
The exemption covers transports carried out for the purpose of selling goods at marketplaces subject to a market fee.
When Does a Shipment Not Require a SENT Notification?
The exemption applies only if several conditions are met simultaneously.
A transport does not require SENT reporting when:
- the weight of the transported clothing does not exceed 500 kg;
- the quantity of transported footwear does not exceed 700 pairs;
- the transport takes place between the business premises and the marketplace;
- the shipment is accompanied by the required supporting documentation.
Importantly, the exemption does not apply to sales conducted in commercial buildings or indoor market halls.
– The May amendment demonstrates that the legislator has recognised the practical challenges faced by the smallest businesses. However, this does not change the fact that SENT obligations remain fully applicable to the majority of fashion industry importers and distributors and require proper preparation of both logistics and customs processes – comments Joanna Porath, President of AC Porath.
Why Has the Fashion Industry Been Included in the SENT System?
According to the Ministry of Finance, the objectives of the changes are to:
- combat tax fraud;
- reduce the grey economy;
- strengthen control over imports of goods from outside the EU;
- protect the market against unfair competition;
- improve the safety of products placed on the market.
Particular attention is being paid by tax and customs authorities to imports of clothing and footwear from third countries, as well as transactions carried out under intra-Community acquisitions.
– Companies operating in the fashion sector should review not only their transport procedures, but above all the accuracy of CN classification and the completeness of the data submitted in SENT notifications. In practice, it is formal errors that often create the greatest risk of penalties – emphasises Joanna Porath.
