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An Excise goods transportation regulating law has entered legal force in April of 2017 in Poland. This law is intended to protect the legal trade in specified goods and ensure the payment of taxes. All of the excise goods transportation process should be registered on an online platform: https://puesc.gov.pl/.
The control system is applied to:
The detailed list of goods to be declared in English language can be found here, in Russian language here. We would like to draw your attention that this is not a complete list of goods. It can be changed by the ruling (decision) of the Polish ministry, therefore, we request that you would constantly and regularly check this information.
Excise goods should be declared in the carrier’s control system “SENT” by the following persons:
The sender of the cargo, if transportation starts in Poland; The sender provides the SENT declaration number to the carrier;
The recipient of the cargo, if transportation finishes in Poland; The recipient provides the SENT declaration number to the carrier;
The cargo carrier, if the goods are transited through Poland; The client provides the carrier with all needed information.
In case of transit, the carrier represents the owner of the cargo in Poland and registers the goods in the SENT” system.
The carrier should properly register needed information, which the client should provide to him:
All and any violations related to the carrying (transfer) of excise goods (failure to provide notifications about declared goods, or failure to provide data needed for declaration of such goods, discrepancy between the data and physically transported goods) will be assessed as the violation of the monitoring system. In case the order, specified by the laws, will be violated, fines will be imposed, ranging from 5000 PLN (~ 1140 €) to 100 000 PLN (~22600€).
In case the Client fails to provide or in case the Client provides inaccurate data for the declaration of goods in the “SENT” system, the Carrier has the right to demand compensation of his fines or additional incurred expenses, related to the declaration of the goods in the “SENT” system.
Kuma tee 1, Peetri kula, Rae vald,
EE-75312 Harjumaa, Estonia
Phone: +372 699 04 82
Fax: +372 699 04 82