Border carbon tax CBAM. Amendment of national acts

Border carbon tax CBAM. Amendment of national acts

Border carbon tax CBAM. Amendment of national acts
In Q3 2024, the Council of Ministers plans to adopt a draft amendment to the Act on greenhouse gas emissions management and emissions trading. The draft legislation assigns the role of the competent authority for CBAM matters to the National Balancing and Emissions Management Centre (KOBiZE).

Transitional period of the CBAM mechanism - proposed regulations

The CBAM Regulation establishes the so-called CBAM (border carbon tax) mechanism. It applies to the import of certain goods coming into the customs territory of the European Union such as cement, electricity, fertilisers, iron and steel, aluminium and hydrogen.

CBAM reporting – learn how we can help

The CBAM Regulation provides for a transitional period followed by a target period. With regard to the CBAM transitional period, Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council with regard to reporting obligations for the purposes of the CO2-inclusive border price adjustment mechanism during the transitional period was adopted.

In order to implement acts of European Union legislation, it is proposed to amend the Act:

  • of 17 July 2009 on the system for the management of emissions of greenhouse gases and other substances (Journal of Laws of 2022, item 673, as amended, referred to as the "USZE")


  • of 12 June 2015 on the greenhouse gas emission allowance trading scheme (Official Journal of Laws 2023, item 589, as amended, referred to as “USH”).

Draft amendments to the acts - highlights

The amendments to the USZE and USH Acts include, inter alia, the following solutions:

  • Giving the National Balancing and Emissions Management Centre ("KOBiZE") the role of competent authority during the transition period;
  • Allowing access to the CBAM transition registry via the Fiscal and Customs Electronic Services Platform (PUESC);
  • Granting the KOBiZE the competence to issue administrative decisions, with the minister responsible for climate matters as the second instance appeal authority.

CBAM - benefits of the proposed amendments

The amendment of the above-mentioned acts is necessary, as there are currently no alternative legal solutions for the implementation of EU regulations. Their adoption will bring a number of benefits, including:

  • Ensuring compliance with EU law and fulfilment of Poland's international obligations;
  • Ensuring effective implementation of the CBAM mechanism and reduction of GHG emissions;
  • Strengthening Poland's analytical capacity in the field of climate and energy;
  • Creating a stable and transparent legal regime for CBAM.

The proposed changes should be assessed positively. They guarantee a fast and efficient implementation of the new legislation, increase the transparency of the system and strengthen the institutional capacity of the responsible authorities. The body responsible for drafting is the Ministry of Climate and Environment.

CBAM: Transitional reporting - what do you need to know?

Prior to the full entry into force of the CBAM mechanism in 2026, a transitional period has been established between 2024 and 2025 during which importers of selected goods are required to submit quarterly CBAM reports.

During this time, importers of regulated products are required to report the total greenhouse gas emissions embedded in the imported goods. This group of commodities includes, among others, cement, iron and steel, aluminium, fertilisers and electricity.

Reporting schedule:

  • The first CBAM report for Q4 2023 had to be submitted by the end of January 2024.
  • Subsequent reports shall be submitted by the end of the month following the quarter in which the covered goods were imported.

CBAM - how to get ready?

The CBAM transitional period is intended to give importers time to familiarise themselves with the system and implement the relevant internal procedures, as well as to prepare for the switch to real value determination (from 1 July 2024). Time is running out, so it is important to collaborate with suppliers now to establish the level of real values and start building a due diligence process. Care must also be taken to develop a methodology for measuring emissions.

Early familiarisation with the regulations and implementation of appropriate procedures will streamline the reporting process and avoid or mitigate potential penalties in the event of inspections by the relevant authorities. Certainly, importers have a huge amount of work to do in relation to CBAM reporting. So do not delay in starting your preparations, ask an expert for an offer today!

CBAM reporting – learn how we can help

See also a recording of our webinar: CBAM – new reporting obligations from 1 August 2024

CBAM reporting

Our expert

Szymon Lipiński
Szymon  Lipiński
Tax Consultant, Crowe Poland
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