Exemption for Domestic Sales, Exports and Intra-Community Supplies

The most significant change is the complete exclusion of clothing and footwear transport from the SENT system when carried out as part of:

• domestic sales,
• exports outside the European Union,
• intra-Community supplies of goods (ICS).

This means that businesses engaged in these types of transactions will no longer be required to report such shipments through the SENT system.

Higher Thresholds for Imports, Intra-Community Acquisitions and Transit

The draft regulation maintains the reporting obligation for imports, intra-Community acquisitions of goods (ICA), and transit through the territory of Poland. At the same time, it significantly increases the quantity thresholds above which transport must be reported.

For clothing, the reporting threshold would increase from the current 10 kg to 31.5 kg.

For footwear, the limit would rise from 20 pairs to 64 pairs.

The aim of these changes is to reduce the number of shipments subject to reporting requirements and to ease the administrative burden on businesses.

Existing Relief for Micro-Entrepreneurs Remains Unchanged

The proposed amendments do not affect the provisions that came into force in mid-May 2026. Exemptions will continue to apply to micro-entrepreneurs operating at marketplaces subject to market fees.

For these businesses, the SENT system does not apply to shipments of up to:

• 500 kg of clothing,
• 700 pairs of footwear.

A Response to Business Feedback

The proposed amendments are a direct response to numerous comments submitted by businesses, industry associations, and market representatives, who highlighted the practical difficulties arising from the implementation of the original regulations.

It is worth noting that the deadline for submitting comments during the public consultation process expired on 18 June 2026. However, the Government Legislation Centre's website still allows stakeholders to publish comments on the draft regulation at:

https://legislacja.gov.pl/projekt/12411307/komentarz

The publication of the draft amendments demonstrates that it remains worthwhile to consistently raise concerns and submit practical recommendations even after SENT regulations have entered into force. The voice of the market matters, and well-founded, persistent engagement by businesses and industry organisations can genuinely influence both future legislative changes and the practical operation of the system.

The current proposal to relax the regulations is clear evidence that the arguments presented by entrepreneurs and industry associations are being heard and can be reflected in subsequent legislative amendments.

The industry is now awaiting the next stages of the legislative process and the publication of the final version of the regulation.