From 31 October 2026, the Polish SENT monitoring system will be extended to goods classified under CN heading 1518. The change will be relevant for businesses involved in the trade and transport of certain fats, oils and related mixtures.
SENT will cover goods under CN heading 1518
The change results from the Regulation of the Minister of Finance and Economy of 22 April 2026, published in the Polish Journal of Laws on 30 April 2026 under item 589.
Once the amendment takes effect, SENT monitoring will apply to the transport of goods classified under CN headings:
where the gross weight of the consignment exceeds 500 kg or its volume exceeds 500 litres.
CN heading 1518 is the new addition
Goods under CN headings 1507–1516 and 1517 were already covered by the monitoring system. From 31 October 2026, the catalogue will be extended to include goods under CN heading 1518.
This heading includes, among others, animal, vegetable or microbial fats and oils and their fractions that have undergone certain chemical processes, including for example used cooking oil, as well as inedible mixtures and preparations of such fats or oils.
Businesses should therefore verify both the correct CN classification of their goods and whether a particular consignment exceeds the applicable quantitative thresholds.
Obligations may apply to different participants in the transport
The extension will be particularly relevant for consigning entities, receiving entities and carriers.
Which party is responsible for particular SENT obligations depends, among other things, on the type and direction of the transport and the entity’s role in the transaction and transport process.
Determining that a product falls under CN heading 1518 is therefore only the first step. Businesses must also establish which participant in the supply chain is responsible for fulfilling the relevant SENT reporting obligations.
Transitional rules will apply
The amendment also contains transitional provisions for transports commenced before the new rules take effect.
Transport of goods under CN heading 1518 commenced but not completed before 31 October 2026 will remain subject to the existing rules.
The new obligations will therefore not automatically apply to shipments already in transit when the amendment enters into force.
SENT procedures should be reviewed in advance
Businesses involved in the trade or transport of goods under CN heading 1518 should review their procedures and supply chain flows before 31 October 2026.
In particular, they should verify CN classifications, quantitative thresholds, the allocation of responsibilities between transport participants and the procedures for submitting and updating SENT notifications.
The key conclusion is straightforward: from 31 October 2026, goods under CN heading 1518 will be covered by the SENT system where the relevant weight or volume thresholds are exceeded.
Unsure whether your goods under CN heading 1518 are covered by SENT? Contact our team.
We support businesses in analysing CN classifications and obligations under the SENT monitoring system. We help determine whether a particular transport is subject to notification, which participant is responsible for fulfilling the relevant obligations and how procedures should be adapted before the new rules take effect.
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