Does oil in 1-litre bottles need SENT?

**No.** Oils in unit packages up to 26 kg or 26 l are excluded (§ 2 ust. 1 pkt 3 of the goods regulation) whatever the total mass of the consignment. Bulk, IBC and flexitank are covered from 500 kg or 500 l.

Who files SENT for sunflower oil from Ukraine to Poland?

**The Polish consignee.** Carriage ending in Poland is art. 6 of the SENT Act; the consignee files before the carriage starts on Polish territory after the goods are released for free circulation. The carrier adds the locator number and carries the reference number.

Is oil from Ukraine to Germany through Poland under SENT?

**No.** Under the T1 transit procedure oils are excluded (§ 2 ust. 1 pkt 1), and transit from a third country to an EU state does not fall under art. 7 (PUESC FAQ 12.27). An RMPD for the Polish leg is needed.

SENT goods list with search

Sunflower oil and oils 1507 to 1517 under CN 1512 in SENT

Sunflower, rapeseed, soybean, palm and other oils (CN 1507 to 1517) under Poland's SENT from 500 kg or 500 l. Bottles up to 26 l outside. From 31.10.2026: 1518.

List as in force from 20.06.2026

Entries from the list

1512Oils and fats
Sunflower-seed, safflower or cotton-seed oil and fractions
Monitored when
gross weight of the consignment over 500 kg or volume over 500 litres
Exclusions
except unit packages of no more than 26 kg / 26 l
Customs procedures
not covered under the customs procedure of transit, storage, temporary admission, processing, export or re-export
Legal basis
§ 1 pkt 1, goods regulation
Open this entry in the searchable list
1514Oils and fats
Rape, colza or mustard oil and fractions
Monitored when
gross weight of the consignment over 500 kg or volume over 500 litres
Exclusions
except unit packages of no more than 26 kg / 26 l
Customs procedures
not covered under the customs procedure of transit, storage, temporary admission, processing, export or re-export
Legal basis
§ 1 pkt 1, goods regulation
Open this entry in the searchable list
1507Oils and fats
Soya-bean oil and its fractions
Monitored when
gross weight of the consignment over 500 kg or volume over 500 litres
Exclusions
except unit packages of no more than 26 kg / 26 l
Customs procedures
not covered under the customs procedure of transit, storage, temporary admission, processing, export or re-export
Legal basis
§ 1 pkt 1, goods regulation
Open this entry in the searchable list
1517Oils and fats
Edible mixtures of fats or oils, excluding margarine and liquid margarine
Monitored when
gross weight of the consignment over 500 kg or volume over 500 litres
Exclusions
except unit packages of no more than 26 kg / 26 l
Customs procedures
not covered under the customs procedure of transit, storage, temporary admission, processing, export or re-export
Legal basis
§ 1 pkt 1 lit. b, goods regulation
Open this entry in the searchable list
1518Oils and fats
Animal or vegetable fats and oils, boiled, oxidised, dehydrated or chemically modified (from 31.10.2026)
Monitored when
gross weight of the consignment over 500 kg or volume over 500 litres
Customs procedures
not covered under the customs procedure of transit, storage, temporary admission, processing, export or re-export
Legal basis
§ 1 pkt 1 lit. c, goods regulation
Note: Added by the regulation of 22.04.2026 (Dz.U. 2026 poz. 589), effective 30 October 2026. Until then 1518 is outside SENT.
Open this entry in the searchable list

What headings 1507 to 1517 cover

The list carries all vegetable oils and fats. Soybean 1507, groundnut 1508, olive 1509 and 1510, palm 1511, sunflower, safflower and cotton-seed 1512, coconut and palm kernel 1513. Then rapeseed and mustard 1514, other vegetable 1515, hydrogenated 1516, edible mixtures 1517 without margarine. From 31 October 2026 heading 1518, chemically modified oils, is added (Dz.U. 2026 poz. 589). All headings come from the regulation (§ 1 pkt 1), so their exclusions sit in § 2 ust. 1, not in the act. For Ukrainian exports the main heading is 1512, sunflower oil.

When carriage of oils is under SENT

Threshold: over 500 kg gross or over 500 litres per consignment. Unit packages up to 26 kg or 26 l are excluded (§ 2 ust. 1 pkt 3), so oil in 1-litre or 5-litre bottles on pallets is outside the system however many pallets there are, while a flexitank, a tanker or an IBC is covered. The consignment is counted per CN heading from one consignor to one consignee.

Are 22 tonnes of bulk sunflower oil from Ukraine to a Polish plant under SENT? Yes, from the point of release for free circulation. Carriage ending in Poland is art. 6: the Polish consignee files before the goods enter the Polish leg, and the carrier keeps the locator on.

When oils are not covered

Packages up to 26 kg or 26 l. The customs procedures of transit, storage, temporary admission, processing, export or re-export (§ 2 ust. 1 pkt 1): oil from Ukraine under T1 to Germany through Poland is outside SENT. Margarine and liquid margarine of 1517 are outside the list. Transit from a third country to an EU state through Poland is not listed in art. 5, 6 or 7 (FAQ 12.27).

What it means for a Ukrainian carrier

Sunflower oil is the most frequent Ukrainian product in SENT. Three cases: to a Polish consignee after release for free circulation at the border, the consignee files under art. 6; to Germany under T1, no SENT; from a Polish plant to Ukraine under export, SENT only up to the customs office where export is opened, the consignor files. In each case the Ukrainian carrier files an RMPD, and code 1512 in the RMPD must match the CMR. Thresholds for other food headings (honey 10 kg, eggs 2,500 pieces, frozen berries 3,000 kg) are in SENT goods 2026.

Frequently asked questions

Does oil in 1-litre bottles need SENT?: No. Oils in unit packages up to 26 kg or 26 l are excluded (§ 2 ust. 1 pkt 3 of the goods regulation) whatever the total mass of the consignment. Bulk, IBC and flexitank are covered from 500 kg or 500 l.
Who files SENT for sunflower oil from Ukraine to Poland?: The Polish consignee. Carriage ending in Poland is art. 6 of the SENT Act; the consignee files before the carriage starts on Polish territory after the goods are released for free circulation. The carrier adds the locator number and carries the reference number.
Is oil from Ukraine to Germany through Poland under SENT?: No. Under the T1 transit procedure oils are excluded (§ 2 ust. 1 pkt 1), and transit from a third country to an EU state does not fall under art. 7 (PUESC FAQ 12.27). An RMPD for the Polish leg is needed.

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).

Sources

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Full SENT goods list with search

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