On December 18, 2025, the President of the Republic of Poland signed the act implementing the CBAM mechanism into Polish law. This is a breakthrough moment for all companies importing steel, aluminum, cement, fertilizers, hydrogen, or electricity from outside the EU. We explain who is responsible for what, what the new obligations are, and what to watch out for.
What is CBAM and why is this law important?
The Carbon Border Adjustment Mechanism (CBAM) is an EU mechanism that imposes a CO₂ emission cost on imported goods. Its aim is to level the playing field between EU producers, who bear the costs of the EU ETS, and importers from third countries.
Until now, the CBAM operated under EU regulations, but lacked national regulations governing, among other things, which authority imposes penalties, who grants authorized reporting status, and the appeals process. The new act fills these gaps and formalizes the entire system in Polish law.
Who is responsible for what? Map of CBAM bodies in Poland
The Act introduces a clear division of competences between institutions:
KOBiZE (National Centre for Emission Balancing and Management) becomes the main authority responsible for CBAM. Its responsibilities include verifying quarterly reports, conducting correction procedures based on information from the European Commission, and imposing administrative penalties. KOBiZE also gains the authority to issue administrative decisions. The Minister of Climate and Environment serves as the appeal body.
Director of the Tax Administration Chamber is responsible for granting, refusing, and withdrawing CBAM authorized declarant status. This is a key responsibility because, as of January 1, 2026, without this status, it will be impossible to import CBAM goods above the 50 tonnes per year threshold. The application processing time can be up to 120 days.
Krajowa Administracja Skarbowa maintains the CBAM Register via the PUESC platform and automatically verifies the status of importers during customs clearance.
Chief Inspector of Environmental Protection considers appeals against decisions imposing fines.
What changes from January 1, 2026?
The transition period that lasted from October 2023 is ending. During this time, importers only filed quarterly reports without incurring financial costs. Starting next year, the rules will change dramatically.
First, any importer importing CBAM goods exceeding 50 tons per year must have the status of an authorized CBAM declarant. Without this status, the customs system will automatically suspend clearance. This is not a theoretical threat – verification occurs in real time.
Second, instead of quarterly reports, importers will submit annual CBAM declarations by May 31 for the previous year. The first declaration for 2025 is therefore due by the end of May 2026.
Third, the era of CBAM certificates is beginning. Importers will be required to purchase certificates at a price corresponding to the average price of EU ETS allowances and surrender them for cancellation in proportion to the emissions embedded in the imported goods. EU Regulation 2025/2083 additionally introduces a requirement to hold 50% of the required certificates at the end of each quarter.
New 50 tonne threshold – simplification for small importers
One of the most important changes introduced by EU Regulation 2025/2083 is a uniform mass threshold of 50 tonnes per year. Importers who import less than 50 tonnes of CBAM goods (combining steel, aluminum, cement, and fertilizers) in a given calendar year are exempt from CBAM obligations.
This is a significant simplification for smaller companies that have previously had to prepare complex reports even for symbolic import quantities.
Note: The 50-tonne threshold does not apply to electricity and hydrogen. Importers of these goods must have authorized declarant status regardless of volume.
Penalty system – how much can you lose?
The Act specifies the mechanism for imposing administrative penalties. Failure to submit a CBAM report, submitting an incomplete or incorrect report, or failing to take corrective action after initiating the correction procedure will result in penalties ranging from €10 to €50 per tonne of undeclared emissions.
Conversion into Polish zloty is based on the National Bank of Poland (NBP) exchange rate from the first business day of the month following the end of the reporting quarter. Fines are indexed in accordance with the European Consumer Price Index.
Fines are imposed by the National Environmental Protection Authority (KOBiZE) through an administrative decision. Appeals are reviewed by the Chief Inspector of Environmental Protection. It's important to remember that the State Treasury bears financial responsibility for any damages resulting from erroneous decisions – KOBiZE, as a unit of the IOŚ-PIB, does not have legal personality.
How to obtain authorized submitter status?
Applications can be submitted from December 1, 2025, via the CBAM Register, available on the PUESC platform. The application must be accompanied by a declaration submitted under penalty of perjury.
The requirements for obtaining the status include: establishment in the territory of an EU Member State, an EORI number, demonstration of financial and operational capacity (balance sheets and profit and loss accounts for a maximum of 3 years) and the absence of serious or repeated infringements of customs regulations.
The Director of the Tax Administration Chamber has 120 days to review the application. Considering that an estimated 10 entities in Poland can apply for this status, it's worth submitting the application as soon as possible.
Important information: Until March 31, 2026, you can import CBAM goods above 50 tons based on a submitted application alone, even without a decision yet issued. After this date, import without status will be impossible.
What to do now? A practical checklist.
For importers exceeding the 50 tonnes per year threshold, immediate application for Authorized Declarant status should be a priority. It is also important to ensure that the C31 authorization, which grants access to the CBAM Register, is registered on PUESC.
The last quarterly report for Q4 2025 must be submitted by the end of January 2026. This marks the end of the transition period.
It's also worth planning your budget for CBAM certificates now. Their price will reflect the cost of EU ETS allowances, which in recent years has ranged between €60 and €100 per tonne of CO₂.
Summary
The Act of November 21, 2025, is not a revolution, but rather a formalization of the CBAM system in Polish law. It designates responsible authorities, clarifies procedures, and introduces a penalty mechanism. It is crucial for importers to understand that, from 2026, CBAM will cease to be merely a reporting obligation and will become a fully-fledged financial settlement system with a parafiscal nature.
Companies that fail to prepare adequately risk not only financial penalties but, above all, import suspensions. The customs system will not wait for explanations. The time to act is now.
Need support in preparing for the new CBAM requirements? Green Reporting specializes in comprehensive CBAM reporting services – from preparing applications for authorized reporting status to calculating embedded emissions and supporting communication with third-country suppliers. Contact us.
