Holistic services for companies
Carbon Border Adjustment Mechanism (CBAM)
From October 1, 2023, the Carbon Border Adjustment Mechanism (CBAM) will come into effect in the European Union. Importers of goods covered by CBAM will be required to purchase CBAM certificates in the amount corresponding to the embedded emission, i.e., emission released in the production process of a given product, and then redeem them.
The regulation imposes reporting obligations on importers of goods operating in the EU customs territory whose production is associated with the greatest risk of carbon leakage. Initially, the new regulation will cover the following categories of goods: iron, steel, cement, aluminium, fertilisers, electricity, and hydrogen.
CBAM - holistic services
The implementation of CBAM is divided into two phases:
Phase 1
- In the first (the so-called transition period), starting from October 1, 2023, the declarants of imported goods will only be required to submit a CBAM report quarterly.
Phase 2
- During the second phase, starting as of January 1st, 2026, the importers will be obliged to purchase CBAM certificates that correspond to the embedded emissions and submit yearly CBAM declarations (by May 31st). The same deadline will apply to the redemption of CBAM certificates corresponding to embedded emissions.
CBAM video wersja pl
How can we help you?
What do you gain by choosing our services?
Security
We take a comprehensive approach to environmental obligations and react to changing regulations on an ongoing basis
Speed
We will reduce the need to correct CBAM reports and declarations, we provide support in effective negotiations with the suppliers
Confidence
Our experts have extensive experience in compliance services - both in terms of taxes, environmental protection, as well as VAT and excise duties
Efficiency
We ensure the implementation of an effective data collection process for CBAM reporting using new technologies and interactive tools
