Diesel, petrol and oils under CN 2710 in SENT from 500 l

What heading 2710 covers

Heading 2710 is petroleum products containing 70 % or more by weight of petroleum oils: petrol, diesel, heavy and light heating oil, kerosene, engine and gear oils, lubricating oils 2710 19 81, and waste oils. It is the most frequent code in SENT, Poland's system for monitoring the carriage of sensitive goods, and the most frequent question in carriers' chats. The code comes from the consignor's invoice, not from the product name; if the invoice says 3403 (a lubricating preparation with less than 70 % petroleum oils), that is a different heading with different exclusions.

When carriage of 2710 is under SENT

The threshold is counted per consignment, not per vehicle: over 500 kg gross or over 500 litres. A consignment is goods of one four-digit CN heading from one consignor to one consignee, to one place, by one means of transport. PUESC, the Polish customs portal, explains it with an example: 6,000 l of PB95 petrol plus 1,000 l of PB98 in one tanker is one consignment of 7,000 l under heading 2710, not two (FAQ 03.07). And the reverse: 800 l of diesel to two sites of the same consignee, 400 l each, is two consignments below the threshold, no notification (FAQ 03.02).

Is 600 kg of oil in 10-litre canisters under SENT? No. Goods of 2710 in unit packages up to 11 l inclusive are outside the system whatever the total mass (art. 3 ust. 4 pkt 2 lit. b of the SENT Act). The same 600 l in 30 canisters of 20 l is covered, because the package is larger than 11 l (FAQ 03.06). For lubricating oils 2710 19 81 the package limit is different: 20 kg or 20 l (§ 2 ust. 1 pkt 2 of the exclusions regulation).

When 2710 is not covered

Fuel in the vehicle's own tank feeding the engine is not a consignment and is not covered, however much there is (FAQ 03.13). A sale from a licensed filling station is excluded from the notification duty if the goods travel straight after the sale with an invoice (§ 2 ust. 1 pkt 1 of the exclusions regulation). Movement under excise duty suspension with an e-AD in the EMCS system is outside SENT (art. 3 ust. 6 pkt 3). The customs procedures of transit, storage, temporary admission, processing, export or re-export exempt the leg under the procedure (art. 3 ust. 6 pkt 2).

Waste oil from a garage is also 2710. If the garage sells it or hands it over for disposal with transfer of the right to dispose, it becomes the consignor and files, adding the six-digit waste code from the catalogue (FAQ 03.11). Diesel to a private person with a tax number is covered if that person runs a business registered in CEIDG (FAQ 04.09).

What it means for a Ukrainian carrier

Diesel from a Polish depot to Ukraine leaves under the export procedure. The SENT notification covers only the leg from loading to the place where the goods are placed under export, and the consignor files it (FAQ 04.13). Transit from Germany to Ukraine through Poland without a customs procedure is art. 7: the carrier files form SENT300 before entry; with an export MRN from Germany the same run is outside SENT. An RMPD is filed in both cases, and code 2710 in the RMPD must match the CMR. What a transit with a control summons looks like is in SENT transit through Poland.