# SENT Act (as regards waste)

Act of 9 March 2017 on the system for monitoring the road and rail transport of goods and trade in heating fuels (ustawa o systemie 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. 1218 (consolidated text), as amended
- Business profile: Recycling, Scrap trade, Waste shipments

## In brief

Obligation to notify transport in the SENT register for waste covered by the waste shipment rules and certain domestic waste; from 28.10.2026 exclusion of 19 metal waste codes.

## Key obligations

- transport from Poland: before transport begins, the consignor submits a notification, obtains a reference number and passes it to the carrier (Art. 5(1))
- transport from another State into Poland: the notification is submitted before entry by the consignee (Art. 6(1))
- the carrier ensures the transmission of geolocation data along the entire route and equips the vehicle with a locator (Art. 10a(1)–(2))
- a discrepancy in quantity, weight or volume of up to 10% is deemed correct (Art. 23)

## Competent authority

Head of the National Revenue Administration (KAS) (SENT register, PUESC); head of the customs and tax office (penalties – Art. 26(2))

## Penalties

46% of the gross value of the goods, not less than PLN 20,000, for failure to notify (Art. 21(1)); carrier – PLN 20,000 (Art. 22(1)), PLN 10,000 for lack of geolocation (Art. 22(2a))

## Entry into force

18.04.2017

## Application

waste specified in the Regulation of the Minister of Finance of 25.04.2022 (Dz.U. 2024 poz. 1157, as amended)

## Key dates

- 28.10.2026: exclusion of 19 metal waste codes from SENT (Regulation of the Minister of Finance and Economy of 12.10.2026, Dz.U. 2026 poz. 1325)

## Related acts

- [Waste covered by SENT – regulation on goods](https://igmnir.org/dane/prawo/en/pl-sent-rozp-towary/)
- [Act on international shipments of waste](https://igmnir.org/dane/prawo/en/pl-ustawa-mpo/)
- [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=WDU20170000708)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20240001218)
- [Sejm API (ELI) – document information on the Act, consolidated texts and implementing acts](https://api.sejm.gov.pl/eli/acts/DU/2017/708)
- [Consolidated text – Dz.U. 2024 poz. 1218 (PDF, Sejm API)](https://api.sejm.gov.pl/eli/acts/DU/2024/1218/text.pdf)

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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-ustawa