Climate change is one of the greatest challenges of the 2050st century. For over two decades, the European Union has consistently shaped climate policy aimed at reducing greenhouse gas emissions and achieving climate neutrality by XNUMX. The key instrument in this process remains European Emissions Trading Scheme (EU ETS), covering the largest industrial and energy installations in the Community.
However, a problem that the EU has long noticed is the so-called carbon leakageThis means that restrictive climate regulations in force in the EU are causing high-emission production to be relocated outside the EU to countries with more lenient environmental standards. Consequently, emissions reductions within the EU could be largely offset by the import of goods produced in a more carbon-intensive manner outside its borders.
The answer to this challenge is CBAM (Carbon Border Adjustment Mechanism), a border adjustment mechanism that takes into account CO₂ emissions. This legal instrument introduces, for the first time in history, a climate tool into global trade, charging imports of goods into the EU for the costs associated with greenhouse gas emissions generated during their production.
Wprowadzenie
1.1. The importance of CBAM for Poland
Poland, as an EU member state, faces a particular challenge in implementing CBAM. Our economy relies heavily on:
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metallurgy and steel industry,
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aluminum production,
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chemical and fertilizer industry,
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conventional energy.
These sectors were included in the first group covered by the CBAM. The mechanism covers imports of cement, steel and iron, aluminum, fertilizers, hydrogen, and electricity.
For Poland, this poses a double burden: on the one hand, the need to adapt national law and administrative structures, and on the other, the risk to the competitiveness of companies importing raw materials from outside the EU. Therefore, the process of implementing CBAM in Poland has become one of the key legislative topics for 2024–2025.
1.2. The legislative process in Poland
For the CBAM mechanism to function in Poland, an amendment to the Act of 17 July 2009 on the system for managing emissions of greenhouse gases and other substances was necessary. The draft act was included in List of legislative and programmatic works of the Council of Ministers under number UC38.
Legislative work included:
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preparation of the draft law and its justification,
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preparation of a Regulatory Impact Assessment (RIA),
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preparation of tables of compliance with EU law,
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conducting public consultations and opinions,
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inter-ministerial arrangements,
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referring the project to the Standing Committee of the Council of Ministers (SKRM).
In this article, we will analyze in detail both the legal context of CBAM and the legislative process in Poland, identifying key challenges, stakeholder comments, and discrepancies between ministries.
Legal basis of CBAM
2.1. Regulation 2023/956
The legal basis of CBAM is Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023, establishing a CO₂ border adjustment mechanism. The regulation entered into force on 17 May 2023, and its provisions on the transition period began to apply on 1 October 2023.
The regulation provides for:
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transition period (2023–2025) – obligation to submit quarterly reports on emissions embedded in imported goods,
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target period (from 2026) – the obligation to have the status of an “authorized CBAM notifier” and to purchase and redeem CBAM certificates corresponding to embedded emissions.
2.2. Implementing acts of the European Commission
In order for CBAM to function, it was necessary to adopt a number of implementing acts:
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Commission Implementing Regulation (EU) 2023/1773 specifying the reporting obligations of importers during the transitional period.
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Commission Implementing Regulation (EU) 2024/3210 regulating the functioning of the CBAM register.
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Commission Implementing Regulation (EU) 2025/486 establishing rules for obtaining and withdrawing the status of "CBAM authorized declarant".
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Commission Implementing Decision (EU) 2022/1979 establishing the forms and databases necessary for the functioning of the system.
2.3. Obligations of importers
Importers and indirect customs representatives are obliged to:
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reporting direct and indirect emissions during the transition period,
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obtaining the status of authorized applicant before 2026,
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annual submission of CBAM declarations from 2026,
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settlement of emissions through the purchase and redemption of CBAM certificates.
2.4. The role of Member States
Each Member State was obliged to designate competent authorities responsible for:
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verification of CBAM reports,
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imposing administrative sanctions,
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granting the status of authorized applicant,
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cooperation with the European Commission regarding the CBAM register.
Polish draft law (UC38)
3.1. Purpose of the amendment
The bill was prepared by Ministry of Climate and Environment aims to implement the provisions of the CBAM Regulation and its implementing acts into Polish law. This applies to both transitional period obligations and preparations for the target period.
3.2. Scope of changes
The project includes, among others:
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amendment to the Act on the system for managing emissions of greenhouse gases and other substances (of 17 July 2009),
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indication of the responsible institutions:
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KOBiZE – verification of CBAM reports,
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Mazovian Voivodeship Inspectorate of Environmental Protection – imposing administrative penalties,
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Chief Inspectorate of Environmental Protection – appellate body,
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Directors of tax administration chambers – granting the status of an authorized CBAM reporting person,
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introducing regulations regarding access to CBAM registers and administrative procedures,
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defining sanctions for failure to comply with reporting obligations.
3.3. Structure of legislative documents
A whole package of documents was created around the draft bill:
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CBAM project on SKRM – the content of the Act with proposed amendments,
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CBAM's justification for SKRM – explanation of the causes and effects of the regulation,
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OSR CBAM on SKRM – assessment of economic and social impacts,
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Compatibility Table i Inverted Correspondence Table – analysis of the relationship between EU law and the draft law,
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Consultation report i Attachments – summary of stakeholder opinions,
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Discrepancy Report – summary of the ministries’ comments,
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The main direction of the project – a formal letter sending the bill to SKRM.
3.4. Entry in the List of Legislative Works
The project was entered into the List of legislative and programmatic works of the Council of Ministers under the number UC38, with the planned date of adoption by the Council of Ministers in the third quarter of 2025.
3.5. Importance for the economy
According to data cited in government documents, the value of imports of goods covered by CBAM to Poland amounts to approx. €6–10 billion per yearThis means that effective implementation of the Act is not only an EU requirement but also a key condition for maintaining the smooth flow of economic activity. Failure to do so could lead to serious disruptions in supply chains and economic losses.
Documents accompanying the bill
Preparing the draft bill implementing CBAM was not limited to creating the legislative text itself. The Polish legislative system requires preparation full package of documents supporting and justifying the project. They are intended to ensure transparency, compliance with EU law, and clarity of the process for stakeholders and decision-making bodies.
4.1. Draft bill
The basic document is CBAM project on SKRM. This bill contains specific changes to the Act on the Greenhouse Gas and Other Substance Emissions Management System. The bill introduces, among other things, new obligations for public institutions, procedures for granting CBAM authorized reporting status, and provisions regarding administrative sanctions.
4.2. Justification
The CBAM justification for the SKRM is a comprehensive document explaining the objectives of the regulation. It includes, among other things:
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description of the CBAM mechanism,
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distinction between the transition period and the target period,
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indicating the need to implement EU regulations,
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justification for the selection of institutions responsible for individual tasks,
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analysis of economic and administrative consequences.
The justification plays a key communication role and is addressed both to political decision-makers and the general public.
4.3. Regulatory Impact Assessment (RIA)
The CBAM Regional Advisory Council on the Regional Council of the Council of Ministers (OSR) analyzes the impact of the proposed law on the economy, businesses, administration, and society. It considers, among other things:
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additional obligations for importers and customs brokers,
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adjustment costs for public administration,
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potential revenues from CBAM,
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consequences for the competitiveness of Polish enterprises.
The RIA is one of the most important documents because it provides the basis for assessing whether the costs of regulation are proportional to the expected benefits.
4.4. Compatibility Table
The compliance table on SKRM compares the provisions of EU legal acts with the corresponding provisions in the draft act. It allows you to easily check which articles of EU regulations and decisions have been reflected in Polish law.
4.5. Inverted Correspondence Table
The inverted compliance table on the SKRM presents a reverse approach – starting from the provisions of the draft law, it indicates which EU regulations are being implemented. Together, both tables ensure full transparency in the process of implementing European law.
Public consultations
5.1. Consultation process
The draft bill was subject to public consultation in accordance with the principles set out in the Regulations of the Council of Ministers. According to the information contained in the CBAM Consultation Report, the bill was:
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made available in the Public Information Bulletin and the Government Legislative Process website,
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forwarded to selected industry and social organizations,
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open to comments within 21 days.
5.2. Consultation participants
The consultations were attended by, among others:
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industry chambers (Steelworks, Mining, Industrial Energy, Non-Ferrous Metals),
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Polish Chamber of Chemical Industry,
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Associations of cement, lime and paper producers,
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environmental organizations (WWF, ClientEarth),
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National Chamber of Commerce.
In total, the project reached over 20 organizations and associations, representing both the energy-intensive industry and the NGO sector.
5.3. Key comments submitted during the consultations
The annex to the CBAM consultation report contains detailed comments. Among the most important are:
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Complaint submission form The Polish Chamber of Chemical Industry and fuel organizations noted that the draft provides for an exclusively electronic form of filing complaints with the administrative court. They emphasized that in the event of a system failure, this could limit the constitutional right to a fair trial.
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Communication in the CBAM register – Concerns arose that the electronic system did not provide clear procedures for confirming receipt of correspondence by reporting parties. Organizations feared that the lack of integration with emails could lead to disputes.
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Long deadline for correcting reports Some employers criticized the project's nine-month deadline for correcting CBAM reports. They considered it too long and weakening corporate discipline.
5.4. Ministry's response
Ministry of Climate and Environment:
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took into account the comment regarding complaints and allowed them to be submitted also in the manner provided for in the law on proceedings before administrative courts,
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rejected the comments regarding the CBAM register, pointing out that its functioning is regulated by EU law, not national law,
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did not take into account the demands to shorten the correction deadline, arguing that it was necessary to provide entrepreneurs with time to collect data from foreign suppliers.
Opinions issued by public institutions
In parallel with the public consultations, the project was submitted for review by state institutions and administrative bodies.
6.1. UODO comments
As stated in the Annex to the CBAM opinion report:
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The President of the Personal Data Protection Office raised serious doubts regarding the joint control of personal data in the CBAM register.
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It was pointed out that the draft act does not clearly specify the roles and responsibilities of the joint controllers (the Head of the National Tax Administration and the European Commission).
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It was suggested to explicitly indicate that the co-administrator is the Head of the National Revenue Administration (KAS), and not the anonymous "PUESC administrator".
The Ministry partially took into account the comment, i.e. the role of the Head of the National Revenue Administration was clarified, but the scope of joint data control was left in line with EU regulations.
6.2. KOBiZE comments
The National Centre for Emissions Balancing and Management (KOBiZE) noted that the project's deadlines for reviewing cases may be unfeasible if the European Commission delays assigning reports to national authorities. They proposed removing the fixed deadline.
The comment was partially addressed by simplifying the provisions, but without fully eliminating the deadlines.
6.3. Other institutions
The project was also submitted for review by, among others:
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Institute of Environmental Protection – National Research Institute,
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National Fund for Environmental Protection and Water Management,
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Voivode of Mazovia (due to his competences in the field of supervision over WIOŚ).
The comments were mainly of a technical and clarifying nature.
Inter-ministerial arrangements
7.1. The role of agreements
Inter-ministerial consultations are a key stage of legislative work in Poland. It's here that the interests of individual ministries clash, and these differences can determine the pace and shape of the legislative process.
7.2. Dispute with the Ministry of Finance
The biggest problem with the CBAM project was the role of National Revenue Administration (KAS).
According to the project, the directors of tax administration chambers were to be responsible for:
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granting the status of an authorized CBAM reporting person,
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withdrawal or refusal to grant this status.
However, the Ministry of Finance strongly opposed this. As the SKRM Discrepancy Report states:
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The Ministry of Finance did not agree to the KAS taking on new tasks,
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a lack of resources and competences was pointed out,
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the risk of delays and lack of readiness of the PUESC system to handle CBAM was raised.
7.3. Position of the Ministry of Climate and Environment
The Ministry of Climate rejected the Ministry of Finance's comment. It argued that:
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the status of an authorized CBAM declarant is crucial for the possibility of importing from 2026,
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delays would result in serious economic losses (CBAM goods import value is approximately EUR 10 billion per year),
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the lack of a body capable of issuing decisions in this regard would threaten the security of supply and the stability of the economy.
7.4. Consequences of the dispute
The Ministry of Finance's lack of consent led to formal discrepancies being noted, which were forwarded along with the draft to the Standing Committee of the Council of Ministers. This is a standard procedure in cases of disagreement – the final decision then rests with the Standing Committee of the Council of Ministers and then the entire Council of Ministers.
7.5. Importance for entrepreneurs
The dispute between the ministries had a practical dimension – importers feared that the lack of clear competences of the authorities could cause delays in obtaining the status of authorized declarant and, consequently, the risk of being unable to import from 1 January 2026.
Referral of the project to the Standing Committee of the Council of Ministers (SKRM)
8.1. Formal Procedure
After public consultations, reviews, and inter-ministerial consultations, the draft bill is submitted to the Standing Committee of the Council of Ministers (SKRM). This is a government subsidiary body tasked with preparing draft legislation prior to its consideration by the full Council of Ministers.
The document initiating this stage was The leading direction of the project to SKRMIn a letter dated May 8, 2025, the Ministry of Climate and Environment asked the Secretary of the SKRM to consider the project.
8.2. Scope of the project presented to SKRM
The referral emphasized that the project aims to:
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implementation of Regulation 2023/956,
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implementation of the implementing acts of the European Commission (2023/1773, 2024/3210, 2025/486),
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implementation of Implementing Decision 2022/1979,
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clarifying the competences of national institutions (KOBiZE, WIOŚ, GIOŚ, KAS).
Additionally, the need to adapt the Environmental Protection Law and the regulations regarding the allocation of funds on the KOBiZE sub-account was pointed out.
8.3. The role of SKRM in the process
SKRM analyzes:
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completeness of the document package (project, RIA, justification, compliance tables, consultation and opinion reports, discrepancy report),
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consistency of the project with EU and national law,
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potential budgetary and economic impacts.
If the draft receives a positive opinion from the SKRM, it is forwarded to the full Council of Ministers for consideration. Otherwise, it may be sent back for amendment.
8.4. Planned date of admission
The project was included in the List of legislative and programmatic works of the Council of Ministers with a deadline for adoption in III quarter of 2025 This means that the government aimed to pass the law before the end of the year to provide businesses and the administration with adequate time to prepare for the CBAM target period, which begins on 1 January 2026.
Importance for entrepreneurs
9.1. Obligations during the transition period
Importers and indirect customs representatives are required to submit quarterly CBAM reports until the end of 2025. The reports include:
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direct emissions related to the production process of goods,
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indirect emissions related to electricity consumption,
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data on the quantity and type of imported goods.
Failure to submit a report or errors in the report may result in administrative sanctions.
9.2. Authorized Declarant Status (from 2026)
From 1 January 2026, the import of goods covered by CBAM will only be possible by entities with the status authorized CBAM notifierThis status will be granted by the directors of tax administration chambers.
Importers will have to:
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submit annual CBAM declarations,
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settle emissions by purchasing and redeeming CBAM certificates,
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maintain accurate records of emissions incorporated into goods.
9.3. Administrative sanctions
The bill provides for severe sanctions for failure to comply with obligations:
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administrative penalties for failure to submit a report or for its irregularities,
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the possibility of withdrawing the status of an authorized applicant,
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import ban for entities without status from 2026
9.4. Business Challenges
Entrepreneurs point to several key problems:
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Access to emissions data from non-EU suppliers – there is often a lack of reliable measurement and verification methods,
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Administrative and compliance costs – new responsibilities require dedicated human and system resources,
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Risk of import disruptions – lack of authorized declarant status from 2026 would mean suspension of imports,
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Regulatory uncertainty – many EC implementing acts are still in preparation, which makes long-term planning difficult.
Importance for the state
10.1. Budget revenues
The CBAM mechanism will generate revenue from the sale of CBAM certificates. According to estimates by the Ministry of Finance, the loss of revenue from the sale of certificates alone in the first two years of the mechanism's operation could reach EUR 60 millionif the system was not implemented on time.
10.2. Administration tasks
The draft law provides for the division of tasks between several institutions:
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KOBiZE – evaluation of CBAM reports and cooperation with the EC,
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Mazovian Voivodeship Inspectorate of Environmental Protection – imposing penalties for lack of reporting,
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Chief Inspectorate of Environmental Protection – consideration of appeals,
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Directors of tax administration chambers – granting and withdrawing the status of an authorized declarant.
This division is intended to ensure specialization and efficiency of operations, although it has been controversial (especially in the relations between the Ministry of Culture and Environment and the Ministry of Finance).
10.3. Institutional challenges
Implementation of CBAM in Poland means the need to:
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building human resources and analytical resources,
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creation of administrative and IT procedures,
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ensuring interoperability of national systems (PUESC, customs registers) with the CBAM register of the European Commission.
10.4. Risks to the State
Failure to implement the Act or delays could result in:
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disruptions in the import of key raw materials (steel, aluminum, fertilizers),
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decline in the competitiveness of Polish enterprises,
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budget losses due to lack of revenues from CBAM certificates,
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risk of sanctions from the European Commission for improper implementation of EU law.
Public and economic debate
11.1. Industry organizations
Organizations representing energy-intensive industries, including steel, cement, fertilizers, and chemicals, actively participated in the consultations. They pointed out that CBAM could increase the costs of importing raw materials, thus weakening the competitiveness of Polish companies in global markets.
11.2. Environmental organizations
NGOs such as WWF i ClientEarth They supported the implementation of CBAM as a tool to combat climate change. At the same time, they demanded stronger oversight of emissions verification and shortened deadlines for companies to prevent abuse.
11.3. Media and public opinion
In the media space, CBAM was presented as:
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"carbon tax at EU borders",
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"an instrument for equalizing competition",
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"a chance to accelerate industrial transformation".
At the same time, inflation risks and concerns about rising product prices were highlighted.
11.4. Political debate
In parliament and government, CBAM was presented as a necessity stemming from EU law, not a political option. The dispute centered more on the details of implementation (the role of the National Revenue Administration, deadlines, and authority competencies) than on the legitimacy of the regulation itself.
Summary and perspectives
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CBAM is an unprecedented EU climate policy instrument covering imports of cement, steel, aluminium, fertilisers, hydrogen and electricity.
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Poland is implementing CBAM by amending the Act on the Greenhouse Gas Emissions Management System (UC38).
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The draft act underwent the full legislative procedure: draft → justification → OSR → consultations → opinions → agreements → SKRM.
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The greatest controversy concerned the role of the National Tax Administration and the granting of the status of an authorized CBAM declarant.
For Polish companies, CBAM means new administrative obligations, the need to obtain data from foreign suppliers, and the risk of cost increases. At the same time, it provides an opportunity to level the playing field with non-EU producers.
This presents an organizational and technological challenge for the CBAM administration. Poland must ensure the efficient operation of the bodies responsible for reporting, assigning statuses, and imposing sanctions.
CBAM will be expanded to cover additional goods in the future. Poland must prepare for further amendments to the law and institutional development.
Final conclusions
The implementation of CBAM is a test of the efficiency of the Polish administration and the economy's ability to adapt to new climate realities. It is also evidence that EU climate policy is increasingly permeating international trade and is becoming a key factor shaping global competition.
