POLAND: Review and extension of the E-Toll scheme to new road sections.

Please be advised that, as of 17 March 2026, the scope of the SENT (System for Electronic Transport Supervision) in Poland has been expanded to include a requirement for prior registration – via the PUESC platform – for the transportation of certain categories of products in the clothing and footwear sector.
The SENT system is a tool for monitoring trade flows, designed to combat tax evasion and irregularities in the supply chain; it is used by the Polish customs and tax authorities to monitor the transportation of specific categories of goods within the country.
As mentioned previously, the system requires the prior registration of shipment details via the PUESC platform, which generates and assigns a reference number that must accompany the consignment and can be verified by the authorities during roadside checks.
The new provisions stipulate that the following transport operations are subject to monitoring:

• Knitted or crocheted clothing and accessories (CN Chapter 61) with a gross weight exceeding 10 kg;
• Non-knitted/non-crocheted clothing and accessories (CN Chapter 62) with a gross weight exceeding 10 kg;
• Second-hand clothing and other second-hand articles (CN code 6309 00 00) with a gross weight exceeding 10 kg;
• Footwear (CN Chapter 64, excluding footwear parts – CN 6406) where the consignment contains more than 20 pieces;
• Mixed shipments containing products from the categories listed above, where the total gross weight exceeds 10 kg.

It is therefore important to verify the correct customs classification of goods when managing logistics flows to or through Polish territory, in order to avoid any irregularities during transportation that could potentially result in penalties. In fact, failure to comply with the SENT system may result in the imposition of administrative penalties and the additional penalty of the vehicle being impounded by the enforcement authorities.
For further details, please refer to the official link, which shows that E-TOLL tolls have been revised with rate increases based on the vehicle’s emission class and the introduction of new sections subject to e-toll.