SENT changes for the clothing and footwear sector from 20 June 2026 – what do they mean for businesses?

As of 20 June 2026, significant amendments to the regulations governing the SENT system have entered into force in relation to the transport of clothing and footwear. The purpose of the amendment is to reduce administrative obligations and simplify settlements related to the monitoring of transport of selected groups of goods.

For companies operating in the fashion, e-commerce, wholesale trade and logistics sectors, this translates into a reduced number of consignments subject to mandatory reporting in the SENT register.

Key Changes to the SENT System

1. Expansion of the list of transports exempt from reporting obligations

From 20 June 2026, the following do not require notification in the SENT system:

• domestic sales of clothing and footwear;
• export of goods outside the European Union;
• intra-Community supply of goods (ICS), except for supplies carried out directly after customs clearance under procedure 42 00;
• transports carried out as part of humanitarian aid.

Importantly, these exemptions are not conditional upon the fulfilment of additional documentary requirements, such as the obligation to hold an invoice or other documents confirming the transaction.

2. Higher quantitative thresholds for SENT reporting

The new regulations increase the limits above which a transport must be reported.

The increase in thresholds should significantly reduce the number of notifications in the case of smaller deliveries and shipments handled by online retailers and distributors.

3. Exclusion of selected clothing components and accessories

The changes also include the exclusion from SENT monitoring of certain clothing parts and accessories classified under CN codes:

• 6117 90 00
• 6212 90 00
• 6217 90 00

For businesses trading in this type of assortment, this means simplified logistics processes and a reduced administrative burden.

When is SENT reporting still required?

Despite the introduced facilitations, the obligation to report transports has not been fully abolished. It still applies primarily to:

• import of clothing and footwear from non-EU countries;
• intra-Community acquisition of goods (ICA);
• intra-Community supplies carried out directly after customs clearance under procedure 42 00;
• transit through the territory of Poland, provided the transport does not involve humanitarian aid;
• transport of goods from outside the EU that have been released for free circulation in Poland and are subsequently moved to another EU Member State.

What do the SENT changes mean for the clothing and footwear industry?

The amendment significantly reduces the scope of obligations related to the reporting of clothing and footwear transport. The greatest benefits will be felt by businesses engaged in domestic sales, exports and standard intra-Community supplies.

At the same time, companies involved in imports from outside the EU, settling ICA transactions or using customs procedure 42 00 should continue to exercise particular caution and verify whether a given transport is subject to reporting under the SENT system.

In practice, this means a simplification of many logistics processes, while maintaining monitoring obligations in areas considered by the legislator to be most exposed to irregularities.

Do you need support with SENT compliance?

Regulatory changes may mean fewer obligations for some businesses; however, in many cases the correct classification of transport still requires detailed analysis. Errors in SENT reporting may result in significant financial penalties and issues during inspections.

If you are unsure whether your clothing and footwear transports are subject to SENT reporting, contact our experts. We will help you verify obligations under the new regulations, analyse your company’s logistics processes, and identify solutions that reduce tax and customs risk.

Get in touch with us to see how to prepare your organisation for the SENT changes. With practical experience, we support importers, distributors, e-commerce companies and logistics operators in conducting business safely and in full compliance with regulations.