On March 31, 2017, the President of the Republic of Poland signed the Act on the Monitoring System for the Road Carriage of Goods. The so-called transport package is a tool for fighting with dishonest entities that illegally trade in liquid fuels, vegetable oils, fully denatured alcohol and dried tobacco, among other things, or fraudulently obtain a tax on goods and services. On April 3, the Act was published in the Journal of Laws and came into force 14 days after its publication.
What does the new Act regulate?
The Act defines the obligations of the sending and receiving entity, the carrier and the drivers, regarding the carriage of goods by road and the liability for their breach. First and foremost, it is necessary to submit a notification about the carriage of goods that involve a high risk of tax fraud (“sensitive goods”), as well as to provide and update data in the notification.
The obligation of submitting a notification does not apply to the carriage of these goods in postal consignments subject to the procedure of excise duty suspension using the EMCS system, or to products that are traded with third countries and declared for a customs procedure or re-export, excluding goods admitted to ...