Some time ago, we informed you about plans to include clothing and footwear in the SENT system: https://www.ulve.pl/en/clothing-and-footwear-covered-by-sent-what-does-it-mean-for-entrepreneurs/.
What has changed since then?
We have another version of the project, perhaps the final one.
The modified draft of the Regulation of the Minister of Finance amending the Regulation on goods the carriage of which is covered by the system of monitoring the road and rail transport of goods and trade in heating fuels shows that the following goods are covered by the SENT system:
- from Chapter 61 of the CN – articles of clothing and clothing accessories, of knitted fabrics, if the gross weight of the consignment of goods covered by this chapter exceeds 10 kg,
- from Chapter 62 of the CN – articles of clothing and clothing accessories, other than knitted fabrics, if the gross weight of the consignment of goods covered by this chapter exceeds 10 kg,
- from CN code 6309 00 00 – second-hand clothing and other second-hand articles, if the gross weight of the consignment of goods covered by this code exceeds 10 kg,
- from Chapter 64 of the CN – footwear, with the exception of CN heading 6406 (parts of footwear), if there are more than 20 pieces of footwear in the consignment of goods covered by this chapter (which is 10 pairs of shoes or, for example, 20 pieces of right shoes),
- falling within Chapter 61 or 62 of the CN (articles of clothing and clothing accessories of knitted or other than knitted fabrics) or Chapter 64 of the CN (footwear), with the exception of heading 6406 of the CN (parts of footwear), if the gross weight of the consignment comprising mixed goods from at least two of these chapters exceeds 10 kg.
Furthermore, the obligation to report goods in the form of clothing, second-hand clothing and footwear to the SENT register will apply to the carriage of goods:
- originating in the territory of a third country, after having been released in the country for free circulation in the European Union, and whose place of transport is outside the territory of the country in another EU Member State (i.e. goods subject to the procedure for release for free circulation – customs procedure 42 00) at national customs branches;
- which are not accompanied by an invoice, i.e. a document in paper or electronic form containing the data required by VAT regulations. This invoice may be in paper form or its digital reproduction, i.e. e.g. a scan made available on a screen monitor (e.g. a phone, tablet), which is an electronic copy of the saved content.
According to this draft, the obligation resulting from the SENT system will not apply, among others, in the case of:
- when the entity obliged to submit the notification to the register has the status of an authorised AEO entrepreneur;
- when the entity obliged to submit the application to the register is a party to the cooperation agreement concluded with the Head of the National Tax Administration.
- transport carried out by postal operators in postal parcels – within the meaning of the Postal Law (i.e. registered consignment, not being a letter item, weighing up to 20,000 g and the sum of dimensions (length, width, height) not exceeding 3000 mm, with the longest dimension not exceeding 1500 mm).
The draft provides for a 6-month vacatio legis.
