New Director of the Chamber

Publication date: 08/11/2023

Are you prepared to handle the new obligation related to the Carbon Border Adjustment Mechanism (CBAM)? This mechanism adjusts prices of goods at borders considering CO2 emissions and applies to importers from October 1, 2023. From that date, the EU has entered a transitional period for CBAM, introducing new obligations for importers:

  • monitoring import transactions,
  • determining CO2 emissions "embedded" in goods covered by the mechanism imported into the EU according to the methodology of the European Commission,
  • fulfilling reporting obligations.

The first CBAM reporting obligation will occur on January 31, 2024. Failure to fulfill these obligations may result in financial penalties for the obligated entrepreneur. According to EU legislation, each member state has designated a supervisory and coordinating body for this issue. In Poland, the competent authority for CBAM is the National Centre for Emissions Balancing and Management (KOBiZE), operating within the structures of the Institute of Environmental Protection – National Research Institute in Warsaw. Relevant changes have already been incorporated into the Union Customs Code, the Customs Tariff, customs declarations, and are visible on the PUESC electronic customs and treasury services platform (https://puesc.gov.pl/).

We want you to smoothly and seamlessly implement these rules. We offer you substantive support and joint search for quick solutions. Our expert in this field is the Chamber's Tax Director, Dariusz Staniów – a former long-time director of the Customs Chamber, Chief Customs Officer, and Director of the Department of Customs and Tax Control at the Ministry of Finance, lecturer at the National School of Treasury and Business Academy. He and his expert team will guide your company through the intricacies of the new obligations and help solve customs and tax issues. Experts will assess your company's capabilities and distribution risks for goods covered by CBAM through an audit. This service is provided as part of our statutory paid activities.