As of 17 March 2026, clothing and footwear classified as CN 61, 62, 64 or CN 6309 00 00 is generally subject to SENT reporting requirements once certain weight threshold are exceeded. One day before the new law entered into force the government had published an official amendment introducing an important exemption for postal parcels, which is particularly important for e-commerce businesses, retailers and logistics operators.

Under the amended law, a shipment of footwear or clothing is exempt from SENT reporting requirements if:

  • its gross weight is up to 31.5 kilograms, and
  • it is transported by a postal operator:
    • as defined in the Polish Postal Law Act, or
    • from another EU member state which provides parcel delivery services within the meaning of EU Regulation 2018/644.

In consequence, standard e-commerce shipments of clothing or footwear handled by EU postal operators or couriers will not, if weighing up to 31.5 kgs, require to be reported via the SENT system even though the system does apply to this category of goods. This is effectively a substantial limitation on the range of reportable shipments.

The new law also exempts shipments made in course of comprehensive logistics services (warehousing, handling, packaging, dispatch, returns management) provided by:

  • AEOs (with AEO certificate number to be included in the delivery document) or
  • parties to cooperative compliance agreements with Polish tax authorities (with appropriate mention to be included in the delivery document).

The change takes effect as of 17 March 2026, which is also the effective date on which clothing and footwear become reportable via SENT.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.