System monitorowania drogowego przewozu towarów w Polsce

The road transport monitoring system in Poland

Abstract

The article discusses issues related to the implemented system of monitoring the road transport of sensitive goods. The Act of March 9, 2017, on the road freight transport monitoring system, came into force on April 18, 2017 and introduced procedures to fight dishonest entities involved in illicit trade in goods without paying taxes to the state budget.

The Act specifies the rules of the goods tracking system covered by this legal act, as well as liability for the breach of duties, at every stage of the supply chain of road freight transport, i.e. at the level of the sending and receiving entity, the carrier and the driver of the means of transport.

The goods covered by the obligatory declaration, both in the wording of the Act and in the justification to the draft act, are referred to as "sensitive goods". The registration tool used for monitoring the transport of the indicated goods is a register of notifications, which is kept in the ICT system by the head of the National Tax Administration. The transport of sensitive goods is subject to the obligation to report to this register.