Polish parliament's lower house passes law implementing Carbon Border Adjustment Mechanism
On Friday, Poland's parliament lower house, the Sejm, passed a law implementing the EU Carbon Border Adjustment Mechanism (CBAM) into the national law. From January 1, 2026, in order to import goods covered by the CBAM into the EU customs territory, the importer or the importer's indirect customs representative will have to have the status of an authorised declarant.
The Carbon Border Adjustment Mechanism (CBAM) is the EU's tool to put a fair price on carbon emitted during the production of carbon-intensive goods that are entering the EU, and to encourage cleaner industrial production in non-EU countries.
According to the information on the European Commission's website, CBAM will apply in its definitive regime from 2026, with a transitional phase of 2023 to 2025. This gradual introduction is aligned with the phase-out of free allowances under the EU Emissions Trading System (ETS) to support the decarbonisation of EU industry.
"The transition period will last until the end of 2025, during which importers of CBAM-covered goods will submit quarterly reports. From 2026, they will declare the quantity of goods imported and the associated emissions, bearing the proportional cost of CBAM certificates," Poland's Ministry of Climate and Environment (MKiS) wrote in a statement.
"The act marks the beginning of the implementation of a mechanism aimed at protecting European industry. Work is already underway within the EU to eliminate any loopholes and strengthen its operation," it added.
jz/ ao/
