# Waste covered by SENT – regulation on goods

Regulation of the Minister of Finance of 25 April 2022 on goods the transport of which is covered by the system for monitoring the road and rail transport of goods and trade in heating fuels (rozporządzenie w sprawie towarów, których przewóz jest objęty systemem monitorowania drogowego i kolejowego przewozu towarów oraz obrotu paliwami opałowymi)

- Status: In force
- Legal order: Poland
- Legal area: Transboundary shipments of waste
- Dz.U. 2024 poz. 1157 (consolidated text), as amended; last amended Dz.U. 2026 poz. 1325
- Business profile: Recycling, Scrap trade, Waste shipments

## In brief

Specifies the waste covered by SENT: waste subject to the waste shipment rules irrespective of quantity and selected waste in domestic transport. From 28.10.2026, 19 metal waste codes excluded, inter alia 17 04 01–17 04 07, 19 12 03.

## Key obligations

- notification to SENT of waste covered by the waste shipment rules, irrespective of the quantity in the consignment (§ 1(7)(a))
- selected waste in domestic transport – where the gross weight is ≥ 1,000 kg or the volume ≥ 1,000 l (§ 1(7)(b))
- from 28.10.2026 no notification for the transport of waste with 19 metal codes, inter alia 12 01 03, 16 01 18, 17 04 01–07, 19 10 02, 19 12 03 (§ 2(7)(1)(d))
- transport operations begun and not completed before 28.10.2026 – under the existing rules (§ 2 of the Regulation of 12.10.2026)

## Competent authority

Head of the National Revenue Administration (KAS), head of the customs and tax office

## Penalties

penalties under Arts 21–22 of the SENT Act (inter alia 46% of the gross value of the goods, not less than PLN 20,000)

## Entry into force

27.04.2022

## Application

amendment of 12.10.2026 (Dz.U. 2026 poz. 1325) – from 28.10.2026

## Key dates

- 13.10.2026: publication of the Regulation of the Minister of Finance and Economy of 12.10.2026 (Dz.U. 2026 poz. 1325)
- 28.10.2026: entry into force of the exclusion of 19 metal waste codes (§ 3)

## Related acts

- [SENT Act (as regards waste)](https://igmnir.org/dane/prawo/en/pl-sent-ustawa/)
- [Regulation on the waste catalogue](https://igmnir.org/dane/prawo/en/pl-katalog-odpadow/)
- [Waste Shipment Regulation (WSR)](https://igmnir.org/dane/prawo/en/eu-wsr/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20220000898)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20240001157)
- [ISAP – Regulation of the Minister of Finance and Economy of 12.10.2026, Dz.U. 2026 poz. 1325](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260001325)
- [Sejm API – consolidated text Dz.U. 2024 poz. 1157 (PDF)](https://api.sejm.gov.pl/eli/acts/DU/2024/1157/text.pdf)
- [Ministry of Finance – From 28 October 2026 end of the obligation to register in SENT the transport of selected scrap waste](https://www.gov.pl/web/finanse/od-28-pazdziernika-2026-r-koniec-obowiazku-rejestracji-w-sent-przewozu-wybranych-odpadow-zlomu)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-sent-rozp-towary