14:08 20 December 2025
President signs border carbon tax law
The Carbon Border Adjustment Mechanism (CBAM) is designed as a protective tool for Polish industry, aimed at leveling the playing field between EU producers subject to carbon costs and importers from third countries not covered by the EU Emissions Trading System (EU ETS). From 1 January 2026, importers of CBAM-covered goods – such as cement, electricity, fertilizers, iron and steel, aluminium, and hydrogen – will need authorized declarant status and will be required to report CO₂ emissions and purchase CBAM certificates reflecting EU ETS prices.
Poland has adopted legislation assigning oversight to KOBiZE and integrating CBAM processes into the national customs IT system. The government expects CBAM to encourage climate policies abroad, reduce carbon leakage, and make domestic production more competitive, with first financial settlements due in 2027.
(wnp.pl)
