Implementation of the CBAM Mechanism: Importer Reporting Obligations and Administrative Penalties
The draft act serves to apply the EU CBAM regulation, designating the National Centre for Emissions Management and Environmental Protection Inspectorate bodies to carry out tasks during the transitional period. It regulates procedures for verifying reports on embedded emissions and imposing administrative penalties on importers for reporting failures. The act also defines the role of the National Revenue Administration in granting the authorized declarant status, required for imports from 2026.
Key points
The National Centre for Emissions Management will verify importers' reports regarding embedded emissions (CBAM).
The Mazovian Voivodeship Inspector of Environmental Protection will impose penalties of 10 to 50 euros per tonne of unreported emissions in case of missing or incorrect reports.
The Director of the Chamber of Tax Administration will be competent to grant the status of authorized CBAM declarant.
The act aligns Polish law with the EU CBAM transitional period, which requires emissions reporting without financial charges until the end of 2025.
Proceeds from administrative penalties for CBAM obligation violations will feed into the state budget.
55%
VOTING RESULTS
2025-11-21
For
242
Against
199
Abstain
0
Status:
Enacted
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