SENT goods list with search
Wheat, maize and rapeseed 1001, 1005, 1205 in SENT from 10 t
Wheat (ex 1001), maize (1005) and rapeseed (ex 1205) under Poland's SENT from 10,000 kg per consignment on entry into Poland and transit without T1. Seed exempt
List as in force from
Entries from the list
- ex 1001Grain and seeds
Wheat
- Monitored when
- gross weight of the consignment over 10,000 kg
- Exclusions
- except seed of agricultural crops (art. 3 ust. 1 pkt 8 lit. a of the Seed Act)
- Customs procedures
- not covered under the customs transit procedure
- Legal basis
- § 1 pkt 9 lit. b, goods regulation
- 1005Grain and seeds
Maize (corn)
- Monitored when
- gross weight of the consignment over 10,000 kg
- Exclusions
- except seed of agricultural crops (art. 3 ust. 1 pkt 8 lit. a of the Seed Act)
- Customs procedures
- not covered under the customs transit procedure
- Legal basis
- § 1 pkt 9 lit. b, goods regulation
- ex 1205Grain and seeds
Rape or colza seeds
- Monitored when
- gross weight of the consignment over 10,000 kg
- Exclusions
- except seed of agricultural crops (art. 3 ust. 1 pkt 8 lit. a of the Seed Act)
- Customs procedures
- not covered under the customs transit procedure
- Legal basis
- § 1 pkt 9 lit. b, goods regulation
What headings 1001, 1005 and 1205 cover
Three grain headings from § 1 pkt 9 lit. b of the goods regulation: wheat ex 1001 (without meslin), maize 1005, rapeseed ex 1205 (without colza, FAQ 03.20). The prefix ex means that only the named part of the heading is covered. Seed of agricultural crops within the meaning of the Seed Act is excluded from all three. Barley, rye, oats, sunflower seed and soybeans are not on the list.
When carriage of grain is under SENT
Threshold: over 10,000 kg gross per consignment. It is one of the highest thresholds in SENT: every full truck of grain is covered, a round of a few tonnes is not. Entry into Poland from an EU state (art. 6) is covered, the consignee files (FAQ 10.02). Entry from Ukraine after release for free circulation at the border is also art. 6, with the same duty on the consignee. Transit through Poland from an EU state without a customs procedure (art. 7) is covered, the carrier files.
Are 24 tonnes of wheat from Ukraine to a Polish mill under SENT? Yes, after customs clearance. From the point of release for free circulation to the mill it is art. 6, the consignee files, and the carrier carries the reference number and keeps the locator on.
When grain is not covered
Carriage starting in Poland (art. 5), including export of Polish grain (§ 2 ust. 9 pkt 2 lit. a). The customs transit procedure: wheat from Ukraine to Germany through Poland under T1 is outside SENT (§ 2 ust. 9 pkt 2 lit. b, FAQ 10.01). Seed. A consignment up to 10,000 kg. Other customs procedures (storage, export) are not named for grain in the regulation, so for grain only transit exempts.
What it means for a Ukrainian carrier
Grain from Ukraine goes either to a Polish consignee or through Poland onward. In the first case the consignee files SENT, and without their reference number the truck should not leave customs. In the second a T1 is needed, and then there is no SENT but customs transit with its own rules and deadlines. In both the Ukrainian carrier files an RMPD before entering Poland, and the weight from the CMR is not rounded in the RMPD. Bans on importing Ukrainian grain are separate rules, unrelated to SENT.
Frequently asked questions
- From what quantity is wheat under SENT?
- Over 10,000 kg gross per consignment (§ 1 pkt 9 lit. b of the goods regulation). Seed is excluded. The same applies to maize 1005 and rapeseed ex 1205.
- Does wheat from Ukraine to Germany through Poland need SENT?
- No, under T1. Grain under the customs transit procedure is excluded (§ 2 ust. 9 pkt 2 lit. b), and PUESC answers plainly in FAQ 10.01: no notification is required. A Ukrainian carrier files the RMPD for the Polish leg.
- Who files SENT for maize from Poland to Ukraine?
- Nobody. Carriage of grain starting in Poland (art. 5) is excluded (§ 2 ust. 9 pkt 2 lit. a). What remains is customs export and the non-EU carrier's RMPD.
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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