Poland: New rules concerning carbon border adjustment mechanism (CBAM)
Simplifications to CBAM operation
Regulation (EU) 2025/2083 (published on October 17, 2025) simplifies and strengthens the carbon border adjustment mechanism (CBAM), providing for:
- A new exemption threshold of 50 tonnes for CBAM goods. Companies importing less than 50 tonnes of goods subject to CBAM annually will be exempt from CBAM obligations (except for the electricity and hydrogen sectors).
- Continued importation of CBAM goods, even without having been granted authorized CBAM declarant status.
- Postponement of the start date for member states to sell CBAM certificates to February 1, 2027.
In most cases, the new rules will apply to the target period starting on January 1, 2026 (subject to exceptions provided for in the regulation).
Read an October 2025 report prepared by the KPMG member firm in Poland