The Customs Department of the Ministry of Finance provided explanations regarding the new obligations of importers resulting from the entry into force of EU regulations establishing a mechanism for adjusting prices at borders taking into account CO2 emissions (the so-called CBAM – commonly known as the border carbon tax). There will be, m.in, the obligation to submit CBAM reports, and there will be changes in customs declarations. The transitional period for the implementation of these rules starts as early as 1 October 2023.
- CBAM – What is it
- CBAM – recipes
- Scope of Regulation (EU) 2023/956 of the European Parliament and of the Council
- Reporting obligation
- Changes in the Customs Tariff
- Amendments to customs declarations
- EC guidelines for importers
Source: ksiegowosc.infor.pl
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