On 14 July 2021 the European Commission published its proposal for a Carbon Border Adjustment Mechanism (CBAM).
The CBAM will introduce a levy on the import of certain goods. As the CBAM will be a levy on the imports of goods, it is closely linked to the customs processes of the EU.
We will take a closer look at the link between the CBAM and the EU customs processes. More information on the background, scope and application of the CBAM can be found via the following LINK.
Source PwC
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