CBAM in 2026: New Obligations for Importers in Poland

Published 2026-10-26

From 2026, the European Union's CBAM mechanism, a carbon border adjustment system, is in operation. It is a new system that applies to the import of selected products. It creates new obligations for companies that bring such goods in from countries outside the European Union. The mechanism aims to protect the climate and reduce greenhouse gas emissions.

CBAM applies to specific categories of goods, for example steel, cement, fertilisers, aluminium, electricity and hydrogen. Importers must now collect information on the emissions associated with the production of these goods. They must also submit regular reports to the relevant authorities. For many businesses in Poland, this is a new and sometimes complicated administrative process.

The new rules also affect companies' tax settlements. Importers must include the costs associated with CBAM certificates in their accounts. Experts point out that businesses should carefully analyse their obligations and prepare for the changes in good time. This applies especially to companies operating in the metallurgical, chemical and construction industries.

In summary, CBAM in its definitive phase means new requirements for importers in Poland. Companies that import selected goods should know the rules and plan their settlements accordingly. Detailed information on the obligations can be found in European Union regulations and from tax advisers.

Sources: EY

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