The clothing and footwear industry has entered a new regulatory reality.

Since 17 March 2026, the transport of clothing and footwear has been covered by the SENT monitoring system, while the regulations applicable to this sector continue to change exceptionally rapidly.

Why has the clothing and footwear sector been included in SENT?

The selection of this sector was not accidental. The fashion and footwear industries have long been regarded as particularly vulnerable to VAT carousel fraud and activity within the shadow economy. The scale of irregularities prompted the legislator to include these goods in a system that had previously applied mainly to fuels and metals.

Despite the relatively short period during which these regulations have been in force, further amendments continue to be introduced. This reflects the dynamic nature of the regulations and the need to adaptthem continuously to changing legal circumstances.

New threshold for the transport of clothing

Since 20 June 2026, amended thresholds have been in force. For clothing falling under CN Chapters 61, 62 and 63, the threshold has increased from 10 kg to 31.5 kg of the shipment’s gross weight. Footwearfalling under CN Chapter 64 must still be reported where a shipment contains more than 20 items.

Additional exemptions from the reporting obligation

The obligation to report transport to the SENT system has also been extended to exclude certain shipments of clothing and footwear carried out as part of:

• domestic sales between businesses,
• intra-Community supplies of goods, subject to a specific exception,
• exports of goods outside the European Union,
• shipments constituting humanitarian aid.

SENT procedures should be reviewed on an ongoing basis

The regulations are changing rapidly. If your company transports or imports clothing or footwear, it is important to verify regularly whether the procedures being applied comply with the current legalframework.