CBAM mechanism

Please note that, in accordance with EU assumptions, CBAM (the so-called carbon border tax) is designed to level the competitive playing field between EU producers, who bear the costs of CO₂ emissions under the EU ETS system, and producers outside the EU, who do not face comparable costs.

As of 1 January 2026, the carbon border tax will be calculated for goods imported into the EU customs territory from the following sectors: cement, electricity, fertilisers, cast iron and steel, aluminium and hydrogen - on the basis of actual CO₂ emission indicators, subject to verification, or, where this is not possible, on the basis of default emission indicators applicable to the specific country and product.

Scope of the Amendment

The Amendment implements the obligations arising from the CBAM Regulation and introduces the necessary implementing provisions into the Polish legal system, relating, among others, to:

• maintaining detailed records of goods covered by CBAM;
• designating the authority responsible for supervising CBAM in Poland - the National Centre for Emissions Balancing and Management (KOBiZE) has been appointed to carry out the functions and obligations arising under CBAM regulations; at the same time, the minister competent for climate matters will be the authority supervising KOBiZE;
• a system for settling the carbon border tax – the relevant obligations will be fulfilled via the Customs and Tax Electronic Services Platform (PUESC);
• administrative sanctions and mechanisms for enforcing obligations arising from CBAM.

We would like to point out that the transitional period for implementing CBAM, during which importers’ sole obligation is to submit quarterly reports on emissions embedded in imported goods, ends at the end of this year.

As of 1 January 2026, importers will be obliged to report CO₂ emissions and to purchase CBAM certificates, the price of which will reflect the cost of emission allowances under the EU ETS system.

The first settlement for importers under CBAM will take place in 2027, covering 2026.

Planned extension of CBAM to new groups of goods

We note that, according to press reports, the European Commission is working on a proposal to extend CBAM to selected finished products, such as household appliances (washing machines, cookers), gardening tools and automotive parts.