Is the Polish energy sector prepared for a border carbon tax (CBAM)? Do we want to leave the EU by the back door?

The CBAM (Carbon Border Adjustment Mechanism) primarily results in an equalisation of CO2-related costs for EU goods covered by the EU ETS and goods imported into the EU.

The CBAM officially entered into force on 17 May 2023. It requires importers to report ’embedded emissions’ of certain products and electricity imported into the EU in order to, among other things, ensure a balance of ‘carbon pricing’ for products and electricity, imported and EU.

On 17 August 2023, the European Commission has adopted the final CBAM implementing rules for the initial transitional phase (from 1 October 2023 to the end of 2025).

From 1 January 2026, after the final introduction of CBAM, importers will be required to report the amount of goods imported into the EU in the previous year, and also their GHG emissions, and to pay the carbon (border) tax with the appropriate number of CBAM certificates.

I have reiterated concern about the consequences of the delays Poland is experiencing in implementing the EU’s common energy policy and in applying low-carbon generation sources, and these will be very acute from 2026 onwards due to CBAM.

Is this how we want to leave the EU?


Dariusz Hura

Partner, Attorney at Law

Dariusz Hura