- CBAM Transition to Full System: The Carbon Border Adjustment Mechanism (CBAM), initially a reporting obligation, will become a financial settlement system from January 2026, requiring importers to purchase and redeem CBAM certificates.
- Importer Obligations: Companies must review supply chains, identify emission sources, and apply for CBAM Authorised Notifier status by 31 March 2026 to continue importing goods without interruption.
- Legislative and Operational Challenges: Despite delays in Polish legislation, a transitional EU solution allows imports if applications are submitted by the deadline; failure to obtain status later results in penalties equal to the cost of CBAM certificates.
Source Prawo
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