SENT goods list with search
Clothing and footwear under 61, 62, 64 in SENT from 31.5 kg
Clothing (61, 62, 6309) and footwear (64) under Poland's SENT since 17.03.2026: over 31.5 kg or 64 items from 20.06.2026. AEO, humanitarian aid, couriers exempt
List as in force from
Entries from the list
- 61Clothing and footwear
Knitted or crocheted apparel and accessories (chapter 61), excluding parts of code 6117 90 00
- Monitored when
- gross weight of the consignment over 31.5 kg
- Exclusions
- exceptions in § 2 ust. 10 of the regulation: carriage under art. 5 (except third-country goods released for free circulation and bound for another EU state), consignor with AEO status or a cooperation agreement with the Head of KAS, humanitarian aid (art. 6 and 7), postal parcels; under the exclusions regulation (§ 2 ust. 1 pkt 7, from 17.03.2026) also registered postal items up to 31.5 kg, courier parcels under Regulation (EU) 2018/644 and fulfilment through an AEO operator
- Customs procedures
- No customs procedure exempts this entry
- Legal basis
- § 1 pkt 10 lit. a, goods regulation
Note: Under SENT since 17.03.2026 (10 kg threshold); since 20.06.2026 the threshold is 31.5 kg (Dz.U. 2026 poz. 813).
Open this entry in the searchable list - 62Clothing and footwear
Apparel and accessories, not knitted or crocheted (chapter 62), excluding parts of codes 6212 90 00 and 6217 90 00
- Monitored when
- gross weight of the consignment over 31.5 kg
- Exclusions
- exceptions in § 2 ust. 10 of the regulation: carriage under art. 5 (except third-country goods released for free circulation and bound for another EU state), consignor with AEO status or a cooperation agreement with the Head of KAS, humanitarian aid (art. 6 and 7), postal parcels; under the exclusions regulation (§ 2 ust. 1 pkt 7, from 17.03.2026) also registered postal items up to 31.5 kg, courier parcels under Regulation (EU) 2018/644 and fulfilment through an AEO operator
- Customs procedures
- No customs procedure exempts this entry
- Legal basis
- § 1 pkt 10 lit. b, goods regulation
- 6309 00 00Clothing and footwear
Worn clothing and other worn articles (second-hand)
- Monitored when
- gross weight of the consignment over 31.5 kg
- Exclusions
- exceptions in § 2 ust. 10 of the regulation: carriage under art. 5 (except third-country goods released for free circulation and bound for another EU state), consignor with AEO status or a cooperation agreement with the Head of KAS, humanitarian aid (art. 6 and 7), postal parcels; under the exclusions regulation (§ 2 ust. 1 pkt 7, from 17.03.2026) also registered postal items up to 31.5 kg, courier parcels under Regulation (EU) 2018/644 and fulfilment through an AEO operator
- Customs procedures
- No customs procedure exempts this entry
- Legal basis
- § 1 pkt 10 lit. c, goods regulation
- 64Clothing and footwear
Footwear (chapter 64), excluding parts of footwear (heading 6406)
- Monitored when
- more than 64 items of footwear in the consignment
- Exclusions
- exceptions in § 2 ust. 10 of the regulation: carriage under art. 5 (except third-country goods released for free circulation and bound for another EU state), consignor with AEO status or a cooperation agreement with the Head of KAS, humanitarian aid (art. 6 and 7), postal parcels; under the exclusions regulation (§ 2 ust. 1 pkt 7, from 17.03.2026) also registered postal items up to 31.5 kg, courier parcels under Regulation (EU) 2018/644 and fulfilment through an AEO operator
- Customs procedures
- No customs procedure exempts this entry
- Legal basis
- § 1 pkt 10 lit. d, goods regulation
Note: Under SENT since 17.03.2026 (20 items); since 20.06.2026 the threshold is 64 items (Dz.U. 2026 poz. 813). Items, not pairs.
Open this entry in the searchable list - 0006SENT system codes
Mixed consignment of clothing (chapters 61, 62) and footwear (chapter 64) from at least two of these chapters
- Monitored when
- gross weight of the consignment over 31.5 kg
- Exclusions
- exceptions in § 2 ust. 10 of the regulation: carriage under art. 5 (except third-country goods released for free circulation and bound for another EU state), consignor with AEO status or a cooperation agreement with the Head of KAS, humanitarian aid (art. 6 and 7), postal parcels; under the exclusions regulation (§ 2 ust. 1 pkt 7, from 17.03.2026) also registered postal items up to 31.5 kg, courier parcels under Regulation (EU) 2018/644 and fulfilment through an AEO operator
- Customs procedures
- No customs procedure exempts this entry
- Legal basis
- § 1 pkt 10 lit. e, goods regulation
What chapters 61, 62, 64 cover
Chapter 61 is knitted clothing and accessories, chapter 62 clothing and accessories not knitted, code 6309 00 00 worn clothing, chapter 64 footwear without parts of 6406. For a mixed consignment from two or three chapters there is system code 0006. Parts of garments under codes 6117 90 00, 6212 90 00, 6217 90 00 and parts of footwear 6406 are not covered. Fabrics and tailoring accessories are outside the list (FAQ 12.42). Clothing and footwear entered SENT on 17 March 2026 (Dz.U. 2025 poz. 1244), and the thresholds changed on 20 June 2026 (Dz.U. 2026 poz. 813): it was 10 kg and 20 pairs, it is 31.5 kg and 64 items.
When carriage of clothing and footwear is under SENT
Threshold: over 31.5 kg gross per consignment for clothing and over 64 items for footwear; 31.5 kg for a mixed consignment. Gross weight includes only the packaging in which the goods are sold at retail (box, bag, hanger); pallets, crates and outer cartons are not counted (FAQ 12.37). A separate notification is filed for each consignment from each consignor (FAQ 12.40). A customs procedure does not exempt here: clothing from a third country under T1 through Poland to a warehouse in Poland is covered (FAQ 12.08, 12.26).
Is clothing from Germany to a Polish shop without an invoice under SENT? Yes. Carriage ending in Poland (art. 6) is filed by the consignee, an invoice makes no difference (FAQ 12.06). The "no invoice" exception was repealed on 20.06.2026.
When clothing and footwear are not covered
Carriage starting in Poland (art. 5): domestic sale, delivery to another EU state, export, including without an invoice (§ 2 ust. 10 pkt 1, FAQ 12.05, 12.07); the exception is third-country goods released for free circulation in Poland and sent on to another EU state. A consignor or consignee with AEO status or a cooperation agreement with the Head of KAS under art. 5 and 6, but not a carrier in transit (FAQ 12.01, 12.02, 12.04). Humanitarian aid under art. 6 and 7 (§ 2 ust. 10 pkt 3, FAQ 12.39). Postal parcels up to 20 kg and registered items up to 31.5 kg of postal operators, parcels of parcel delivery operators under Regulation (EU) 2018/644, that is couriers, and fulfilment through an operator with AEO (§ 2 ust. 1 pkt 7 of the exclusions regulation, since 17.03.2026). Transit from a third country to an EU state through Poland is not listed in art. 5, 6 or 7 (FAQ 12.27). The exemption for micro-traders driving to a market fair applied from 13.05 to 19.06.2026 and was repealed (Dz.U. 2026 poz. 634 and 814).
What it means for a Ukrainian carrier
Clothing from Poland to Ukraine is outside SENT (art. 5), only an RMPD is needed. Clothing from Germany or Italy to Ukraine through Poland is transit under art. 7: the carrier files SENT300 before entry, and a customs procedure does not help here, unlike with fuel or chemicals. Clothing from Ukraine to a Polish warehouse is art. 6, the consignee in Poland files, and the carrier carries the reference number and the locator. Clothing from Ukraine to Germany through Poland does not fall under art. 7, there is no notification (FAQ 12.27). The full list with dates of changes is in SENT goods 2026.
Frequently asked questions
- From what quantity is clothing under SENT?
- Over 31.5 kg gross per consignment, footwear over 64 items, from 20.06.2026. Before that, from 17.03.2026, it was 10 kg and 20 pairs (Dz.U. 2025 poz. 1244, amended by Dz.U. 2026 poz. 813). Pallets and outer cartons do not count towards the weight (PUESC FAQ 12.37).
- Does clothing from Poland to Ukraine need SENT?
- No. Carriage starting in Poland (art. 5) is excluded for clothing and footwear, including export (§ 2 ust. 10 pkt 1 of the goods regulation, PUESC FAQ 12.05). A Ukrainian carrier files the RMPD.
- Does T1 exempt clothing in transit through Poland?
- No. For clothing and footwear customs procedures do not exempt; transit under T1 to a warehouse in Poland is covered under art. 6, and transit from an EU state to another state or to Ukraine under art. 7 (PUESC FAQ 12.26). Only transit from a third country to an EU state is not covered (FAQ 12.27).
Sigil handles RMPD declarations. The SENT declaration is filed by the consignor or consignee; a carrier from outside the EU files SENT itself only in transit through Poland (art. 7 of the SENT Act).
Read next
Sources
- SENT Act, art. 3 ust. 2 (ISAP)
- Regulation of the Minister of Finance of 25.04.2022 on goods covered by the monitoring system, consolidated text with amendments (ISAP)
- Regulation of the Minister of Finance of 21.08.2019 on exclusions from certain declaration duties, consolidated text (ISAP)
- Ministry of Finance list of goods on PUESC (PDF), in force from 20 June 2026; the list itself is not a source of law
- SENT FAQ on PUESC: answers cited by number on this page
Other codes with their own page
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