Consequently, the new law imposes additional obligations on operators that transport certain articles.
The new law is aimed at the transport of “sensitive” goods that involve a high risk of tax evasion and will need to be reported to the Polish authorities.
Moving forward, certain commodities that are exported/imported to/from Poland and transiting through Poland will need to be registered by the shipper or receiver prior to transportation on Polish territory.
The so called "sensitive goods" are products such as motor fuels, fuel additives, lubricating oils, defrosters based on ethyl alcohol, thinners and solvents, partially and completely denatured alcohol, tobacco, click here for a full list of commodities.
As a general rule, monitoring applies to shipments above 500kg weight or 500litr volume (exception is tobacco). The complete list of products with detailed information about limits is available for Polish companies in The Act.
The "e-Carriage" service is one of the electronic services provided by the National Revenue Administration via the Electronic Services Portal of the Tax and Customs Service (PUESC), and enables the customers of the National Revenue Administration, i.e. sending entities, receiving entities, carriers and drivers, to fulfil these obligations. All three entities will be required to update information at some stage before or during transportation.
Under this system, it is the responsibility of the tax payer in Poland to register using the PUESC platform (the Electronic Tax and Customs Services Platform- https://puesc.gov.pl/) for exports from the UK to the territory of Poland or Importations from Poland to the UK. Once registered the system will assign a SENT reference number (unique reference number) and a KEY (password enabling third parties to make changes via the PUESC platform). For exports to Poland, the emphasis is then on the tax payer in Poland to pass both the SENT and KEY reference to the UK shipper who should then in turn, pass this on to the carrier (DSV). Please remember that the carrier (DSV) will not have knowledge as to the exact commodity code of products they carry and therefore, will need prior notification if a product is being carried that is subject to this procedure from the UK shipper.
For sensitive goods exporting from the UK and transporting through the territory of Poland (Latvia, Lithuania, Estonia, Russia and Ukraine), the responsibility will lie with the UK shipper to register on the PUESC system and notify the carrier before collection of the cargo.
Once the carrier (DSV) has received the SENT and KEY reference they will then be required to complete further data in the PUESC system before despatch. SENT reference number and Key for the shipment are valid 10 days from registration date and ensure that the driver collecting the goods is in receipt of the SENT reference number.
Failure to register the shipments will result in fines from the Polish authorities.
Should you require any further information on this matter please speak to our experts click here to contact to the Market Manager.