Highlights

• The implementation of CBAM is intended to protect the competitiveness of the economy and support the preservation of existing jobs and the creation of new ones in industry, both in Poland and throughout the European Union.
• CBAM, or the Carbon Border Adjustment Mechanism, will be levied on selected industrial goods imported into the EU, i.e. cement, electricity, fertilisers, cast iron and steel, aluminium and hydrogen.
• The mechanism will support producers operating in Poland and the EU by eliminating the competitive advantage of companies from outside the EU that do not bear the costs associated with CO₂ emissions.
• In the future, CBAM will cover additional goods, in accordance with the scope of the EU Emissions Trading System (EU ETS).
• The Act prepared by the Ministry of Climate and Environment implements the EU regulation into the Polish legal system. 

CBAM levels the playing field: we are putting an end to ‘emission imports’ to protect Polish factories, wages and investments. The mechanism imposes a CO₂ emission cost on selected industrial goods imported into the EU – including cement, cast iron and steel, aluminium and fertilisers – so that their price reflects the actual carbon footprint. CBAM is a shield for Polish steelworks, cement factories and chemical plants. Thanks to it, production and wages will remain in Poland instead of fleeing abroad

– said Krzysztof Bolesta, Deputy Minister of Climate and Environment.

Why is this important? 
CBAM ensures fair competition on the market – since Polish companies bear the costs associated with greenhouse gas emissions, importers of high-emission goods should also take them into account. The mechanism eliminates the competitive advantage based on cheap but climate-damaging production. 

The introduction of CBAM protects jobs in energy-intensive sectors such as metallurgy, cement and chemicals. Thanks to it, Polish companies do not have to compete with cheaper imports from countries that apply lower environmental standards. 

CBAM increases industrial security in Poland and the European Union. It limits the phenomenon of ‘carbon leakage’ – i.e. the transfer of production outside the EU – and supports investments in modern, low-carbon technologies that are crucial for the future of industry. 

The CBAM mechanism is also an expression of climate justice. It is not a new tax imposed on Polish products, but a mechanism which ensures that imported goods also bear the cost of emissions. It is a fair solution which stops subsidising other countries' emissions at the expense of Polish entrepreneurs. 

The Act establishes national authorities responsible for implementing CBAM, creates procedures and provides funding, including for the Climate and Energy Analysis Centre – an analytical facility supporting climate policy. 

A transition period will last until the end of 2025, during which importers of goods covered by CBAM will submit quarterly reports. From 2026, they will declare the quantity of goods imported and the associated emissions, bearing the proportional cost of CBAM certificates. 

The Act marks the beginning of the implementation of a mechanism aimed at protecting European industry. Work is already underway within the EU to eliminate any loopholes and strengthen its operation.