The change was introduced by a Regulation of the Minister of Finance adopted on 22 April 2026 and published in the Polish Journal of Laws on 30 April 2026. The new monitoring requirements will apply from the end of October 2026 following a six-month implementation period.
CN heading 1518 includes animal, vegetable or microbial fats and oils and their fractions that have been chemically modified, including products that have been boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or inert gas. The heading also covers certain inedible mixtures and preparations of fats and oils, excluding products classified under CN heading 1516.
The monitoring obligation applies only where a consignment exceeds 500 kilograms or 500 litres. This threshold aligns with existing SENT requirements for fats and oils currently covered under CN headings 1507 to 1517.
Businesses transporting covered goods will be required to comply with SENT reporting obligations, including submission of transport data before movement begins and carrying the relevant SENT reference number during transport. The requirements may apply to domestic movements as well as imports, exports and intra-EU transport operations involving Poland.
The addition of CN 1518 extends Poland’s existing monitoring framework for fats and oils and forms part of the country’s broader efforts to strengthen oversight of supply chains considered vulnerable to tax and customs irregularities.
