New Monitoring system in Poland

A new act is addressing transport of goods involving a high risk of tax evasion

The following is of importance for shipments going to or coming from Poland, Estonia, Latvia, Lithuania, Ukraine, Belarus, Moldavia and Russia AND containing goods with a CN number from the list mentioned below.

The new act titled Monitoring System for the road carriage of goods has been implemented in Poland, addressing transport of “sensitive goods” involving a high risk of tax evasion. A general list of these goods can be found here. Monitoring generally applies to shipments above 500 kg or 500 litres volume.

Notification before transport in Poland

Notification must be submitted via the Electronic Tax and Customs Services Platform (orPUESC) through this link before the start of the carriage on the Polish territory by :

- the sender - in case of transports from Poland
- the receiver - in case of transports to Poland
- the carrier - in case of transits through Polish territory (PL-EE-LV-LT-UA-BY-MD-RU)

After registration, the PUESC system assigns following data :
- SENT (unique reference number)
- KEY (password enabling to make changes at PUESC).
The customer has to pass the SENT and KEY to DSV/carrier who has to complete the data in the PUESC system before start of the transport on Polish territory.

Lack of registration at PUESC, missing or wrong SENT number, incomplete or not updated info will result in severe penalties !  

What to do before shipping ?

The customer must inform DSV about SENT and KEY numbers while placing an order with DSV.
In case DSV is not informed, it is assumed that the goods are not subject to the new regulations.

In the opposite case, following data must be updated in the PUESC system before the start of the transport on Polish territory:

1) details of the carrier, name and surname, or name, address of residence or registered office and tax identification number, or the number by which he is identified for the purposes of tax on goods and services of the VAT
2) registration numbers of the means of transport
3) date of the actual commencement of the carriage of goods
4) planned date of completion of the carriage of goods
5) number of the permit, certificate or license
6) address of the delivery place or the place of completion of the carriage in the territory of the country (for intra-Community supplies of goods)
7) number of the transport document accompanying the transported goods.

Any changes must be updated in the PUESC system immediately.
The carrier who received a SENT reference number is obliged to pass it on to the driver, who must know this number in case of control.
Drivers are obliged to refuse transport of sensitive goods when this number is lacking.