{"id":4941,"date":"2026-01-19T00:13:50","date_gmt":"2026-01-18T23:13:50","guid":{"rendered":"https:\/\/polagent.com\/poradniki\/the-cbam-mechanism-in-2026-what-do-steel-and-aluminium-importers-need-to-know\/"},"modified":"2026-03-10T12:11:44","modified_gmt":"2026-03-10T11:11:44","slug":"the-cbam-mechanism-in-2026-what-do-steel-and-aluminium-importers-need-to-know","status":"publish","type":"baza-wiedzy","link":"https:\/\/polagent.com\/en\/guides\/the-cbam-mechanism-in-2026-what-do-steel-and-aluminium-importers-need-to-know\/","title":{"rendered":"The CBAM mechanism in 2026 \u2013 what do steel and aluminium importers need to know?"},"content":{"rendered":"

[vc_section full_width=”stretch_row” css=”.vc_custom_cbam_hero{padding-top:40px;padding-bottom:60px;background-color:#F2F6F9;}”][vc_row][vc_column width=”2\/3″][vc_custom_heading font_container=”tag:h1|font_size:42px|line_height:1.2|color:%23000000″ use_theme_fonts=”yes” text=”The CBAM mechanism in 2026 \u2013 what do steel and aluminium importers need to know?”][vc_column_text]<\/p>\n

An expert guide to CBAM \u2013 importers’ obligations, documentation and customs risks before the full phase-in in 2026.<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_single_image image=”4940″ alignment=”center” style=”vc_box_shadow” css=”” img_size=”full”][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_section full_width=”stretch_row” css=”.vc_custom_1768770398529{background-color: #968C83 !important;}”][vc_row gap=”10″ equal_height=”yes” content_placement=”middle” css=”.vc_custom_1768770646714{margin-top: 40px !important;margin-bottom: 40px !important;}”][vc_column width=”1\/4″][vc_icon icon_fontawesome=”fa fa-info-circle” color=”custom” size=”xl” align=”center” custom_color=”#FFFFFF”][vc_custom_heading font_container=”tag:h3|font_size:1.5rem|text_align:center|color:%23FFFFFF|line_height:1.4″ use_theme_fonts=”yes” text=”What is CBAM?”][\/vc_column][vc_column width=”1\/4″][vc_icon icon_fontawesome=”fa fa-balance-scale” color=”custom” size=”xl” align=”center” custom_color=”#FFFFFF”][vc_custom_heading font_container=”tag:h3|font_size:1.5rem|text_align:center|color:%23FFFFFF|line_height:1.4″ use_theme_fonts=”yes” text=”Why was it created?”][\/vc_column][vc_column width=”1\/4″][vc_icon icon_fontawesome=”fa fa-cogs” color=”custom” size=”xl” align=”center” custom_color=”#FFFFFF”][vc_custom_heading font_container=”tag:h3|font_size:1.5rem|text_align:center|color:%23FFFFFF|line_height:1.4″ use_theme_fonts=”yes” text=”How does it work?”][\/vc_column][vc_column width=”1\/4″][vc_icon icon_fontawesome=”fa fa-calendar-check-o” color=”custom” size=”xl” align=”center” custom_color=”#FFFFFF”][vc_custom_heading font_container=”tag:h3|font_size:1.5rem|text_align:center|color:%23FFFFFF|line_height:1.4″ use_theme_fonts=”yes” text=”From when?”][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_section css=”.vc_custom_cbam_intro{padding:60px 0;background-color:#FFFFFF;}”][vc_row][vc_column width=”2\/3″][vc_custom_heading font_container=”tag:h2|font_size:34px|line_height:1.3|color:%23000000″ use_theme_fonts=”yes” text=”What is CBAM (Carbon Border Adjustment Mechanism)?”][vc_column_text css=””]CBAM<\/strong>, or the EU’s carbon border adjustment mechanism (often colloquially referred to as a \u2018carbon tax<\/strong>\u2019), is one of the most important instruments of the European Union’s climate policy. It was introduced as part of the \u2018Fit for 55\u2019 package, which aims to reduce greenhouse gas emissions in the EU by at least 55% by 2030<\/strong>. <\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_message style=”square” css=”” custom_background=”#005781″ custom_text=”#FFFFFF”]Key date:<\/strong>
\nThe full CBAM phase, involving actual charges, applies from January 1, 2026.[\/vc_message][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=”32px”][\/vc_column][\/vc_row][vc_row][vc_column width=”2\/3″][vc_custom_heading font_container=”tag:h2|font_size:34px|text_align:left|color:%23000000|line_height:1.3″ use_theme_fonts=”yes” css=”” text=”Why was CBAM created?”][vc_column_text css=””]The main objective of the mechanism is to combat the phenomenon of carbon leakage.<\/strong> Until now, European manufacturers (e.g. steel producers) had to pay for CO2 emission allowances within the EU, which increased the cost of their products. Importers of goods from countries with less stringent environmental regulations (e.g. China, India or Turkey) were able to offer the same products at lower prices because their prices did not include climate costs. <\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_message style=”square” css=”” custom_background=”#005781″ custom_text=”#FFFFFF”]CBAM levels the playing field<\/strong> by imposing a charge on goods imported into the Union corresponding to the emission costs that producers within the EU would have to bear.[\/vc_message][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_section full_width=”stretch_row” css=”.vc_custom_1768771054043{background-color: #F2F6F9 !important; padding-top: 60px !important; padding-bottom: 60px !important;}”][vc_row][vc_column][vc_custom_heading font_container=”tag:h2|font_size:34px|line_height:1.3|color:%23000000″ use_theme_fonts=”yes” text=”How does CBAM work in customs practice?”][\/vc_column][\/vc_row][vc_row][vc_column][vc_tta_accordion style=”outline” shape=”square” color=”theme_style” c_icon=”chevron” c_position=”right” no_fill=”true” active_section=”1″][vc_tta_section title=”TRANSITIONAL PHASE (2023 – 2025)” tab_id=”1448366943815-e26d41b9-11c9″][vc_column_text css=””]\u2022 reporting quantities of goods and emissions<\/span>
\n\u2022 no financial charges<\/span>
\n\u2022 default values permitted<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”FULL PHASE (FROM 2026)” tab_id=”1448366974887-de71a272-362e”][vc_column_text css=””]\u2022 authorized CBAM declarant status<\/span>
\n\u2022 purchase and surrender of CBAM certificates<\/span>
\n\u2022 reporting of actual data<\/span>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_section full_width=”stretch_row” css=”.vc_custom_1768771485897{background-color: #005781 !important; padding-top: 60px !important; padding-bottom: 60px !important;}”][vc_row][vc_column][vc_custom_heading font_container=”tag:h2|font_size:34px|text_align:center|color:%23FFFFFF|line_height:1.3″ use_theme_fonts=”yes” text=”Goods covered by CBAM”][vc_column_text css=”.vc_custom_1768776036504{margin-top: 30px !important;}”]<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Sector<\/th>\nCN codes<\/th>\nExamples of products<\/th>\n<\/tr>\n<\/thead>\n
Iron and steel<\/td>\n72 (selected), 7301\u20137311, 7318, 7326<\/td>\nRolled products, pipes, profiles, steel structures, tanks, as well as small items such as bolts, screws and steel rivets.<\/td>\n<\/tr>\n
Aluminium<\/td>\n7601, 7603\u20137614, 7616<\/td>\nUnwrought aluminium, powders, dusts, rods, profiles, wires, sheets, strips, foils, tubes and aluminium structures<\/td>\n<\/tr>\n
Fertilisers<\/td>\n2808, 2814, 2834 21 00, 3102, 3105<\/td>\nNitric acid, ammonia, potassium nitrates, mineral or chemical nitrogen fertilisers, compound fertilisers.<\/td>\n<\/tr>\n
Cement<\/td>\n2523 10 00, 2523 21 00, 2523 29 00, 2523 30 00, 2523 90 00<\/td>\nCement clinker, Portland cement, aluminous cement, hydraulic cements.<\/td>\n<\/tr>\n
Electricity<\/strong><\/td>\n2716 00 00<\/td>\nElectricity imported from countries outside the EU.<\/td>\n<\/tr>\n
Hydrogen<\/strong><\/td>\n2804 10 00<\/td>\nHydrogen (often used in industrial and chemical processes).<\/td>\n<\/tr>\n
Chemicals (precursors)<\/strong><\/td>\nSelected codes from sections 28 and 29<\/td>\nChemical products related to the production of fertilisers and polymers.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1768772000000{margin-top: 50px !important; margin-bottom: 50px !important;}”][vc_column][vc_message color=”info” message_box_style=”solid-icon” el_class=”modern-box-info”]<\/p>\n

\n

Guidelines for Importers:<\/h4>\n

1. Small steel components: <\/strong>The mechanism covers CN codes 7318<\/strong> (bolts, screws). Even small batches may trigger a reporting obligation.<\/p>\n

2. Complex codes: <\/strong>The composition of finished products must be verified for CBAM materials.<\/p>\n

3. De minimis exemptions: <\/strong>The exemption applies to consignments with a value of CBAM-covered goods not exceeding EUR 150 <\/strong>per declaration.<\/p>\n<\/div>\n

[\/vc_message][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading use_theme_fonts=”yes” css=”” text=”Documentation from the supplier \u2013 what data does CBAM require?”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=””]<\/p>\n

\n

From 2026, simply declaring the import of goods covered by CBAM will not suffice. As an importer, you must have detailed information originating directly from the production facility<\/strong> (installation) where the goods were manufactured.<\/p>\n

What specific data must you request from your supplier?<\/h4>\n
\n
\n

\ud83c\udfed<\/span><\/p>\n

Direct Emissions:<\/strong> The amount of CO\u2082 emitted directly during the production process (e.g., from fuel combustion at the factory).<\/p>\n<\/div>\n

\n

\u26a1<\/span><\/p>\n

Indirect Emissions:<\/strong> Emissions generated during the production of electricity consumed by the factory to manufacture the given goods.<\/p>\n<\/div>\n

\n

\ud83d\udccd<\/span><\/p>\n

Installation data:<\/strong> Exact address of the facility and unique installation identifier (if registered in EC systems).<\/p>\n<\/div>\n

\n

\ud83d\udcc8<\/span><\/p>\n

Actual vs. default values:<\/strong> During the transitional phase, default values (averaged EC data) were permitted. From 2026, reporting actual values becomes essential.<\/strong><\/p>\n<\/div>\n<\/div>\n

\n

Note:<\/strong> If the supplier does not provide actual data, the importer may be charged a higher fee<\/strong> based on unfavorable substitute indicators (financial penalties).<\/p>\n<\/div>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=””]<\/p>\n

\n\n\n\n\n\n\n\n
Document \/ Data<\/th>\nPurpose of Use<\/th>\nNotes<\/th>\n<\/tr>\n<\/thead>\n
Emission Report<\/td>\nBasis for calculating the number of CBAM certificates.<\/td>\nShould contain data on tons of CO\u2082 per ton of product (tCO2e\/t).<\/td>\n<\/tr>\n
Proof of carbon charge paid<\/td>\nReduction of costs in the EU.<\/td>\nIf the producer has already paid a carbon tax in their country, you may deduct this amount from the CBAM charge in Poland.<\/td>\n<\/tr>\n
Verification by independent entity<\/td>\nValidation of data before the EC.<\/td>\nEmission data must be verified by an accredited verifier (mandatory in the full phase<\/strong>).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading use_theme_fonts=”yes” css=”” text=”Role of Customs Agency in the CBAM Process”][vc_empty_space height=”32px”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=””]<\/p>\n

\n

The CBAM mechanism is not only a new tax, but above all a significant administrative challenge<\/strong>. Polagent Customs Agency takes on the burden of formalities, ensuring the smooth operation of your supply chain and full compliance with new EU regulations.<\/p>\n

\n
\n

\ud83d\udee1\ufe0f Legal Security<\/h4>\n

We precisely verify the CN codes of your goods and check their status in the CBAM system, eliminating the risk of incorrect declarations and severe financial penalties.<\/p>\n<\/div>\n

\n

\ud83d\udcca Reporting and Data<\/h4>\n

We support communication with suppliers outside the EU, helping to obtain reliable actual emissions data, which becomes mandatory from 2026.<\/p>\n<\/div>\n<\/div>\n

\n

Tip:<\/strong> As your customs partner, we can act as an indirect representative<\/strong>, which significantly simplifies the process of obtaining authorized declarant status in the CBAM registry.<\/p>\n<\/div>\n

Learn more about our full offer:
\nComprehensive customs services for importers<\/a>.<\/p>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_section full_width=”stretch_row” css=”.vc_custom_1768774120296{margin-bottom: 0px !important;background-color: #003F59 !important;}”][vc_row][vc_column][vc_custom_heading font_container=”tag:h2|font_size:38px|text_align:center|color:%23FFFFFF|line_height:1.2″ use_theme_fonts=”yes” text=”Prepare Your Company for CBAM 2026″][vc_column_text]<\/p>\n

Avoid import blockages and severe financial sanctions. Benefit from the expertise of Polagent customs specialists.<\/p>\n

[\/vc_column_text][vc_btn color=”warning” size=”lg” align=”center” i_icon_fontawesome=”stm-arrow-next” css=”.vc_custom_1768774434869{margin-bottom: 0px !important;}” add_icon=”true” title=”Contact a CBAM Expert” link=”url:https%3A%2F%2Fpolagent.com%2Fen%2Fcontact%2F|title:Contact|”][\/vc_column][\/vc_row][\/vc_section]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Do you import bolts, steel pipes or aluminium profiles from China, Turkey or India? From 1 January 2026, the CBAM transition phase will come to an end, and errors in emissions reporting could result in severe penalties and goods being blocked at the border. Find out what documents to request from your supplier and how to prepare your company for the new customs obligations. <\/p>\n","protected":false},"featured_media":4940,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"CBAM 2026: Importer Obligations and Emissions Reporting | Polagent","_seopress_titles_desc":"Learn how to prepare for the full CBAM system in 2026. List of goods, required supplier data, and the role of customs agency. Avoid sanctions with Polagent.","_seopress_robots_index":"","_seopress_analysis_target_kw":"","footnotes":""},"dzial-wiedzy":[175],"class_list":{"0":"post-4941","1":"baza-wiedzy","2":"type-baza-wiedzy","3":"status-publish","4":"has-post-thumbnail","6":"dzial-wiedzy-customs-agency"},"acf":[],"_links":{"self":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4941","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy"}],"about":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/types\/baza-wiedzy"}],"version-history":[{"count":0,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/baza-wiedzy\/4941\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/media\/4940"}],"wp:attachment":[{"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/media?parent=4941"}],"wp:term":[{"taxonomy":"dzial-wiedzy","embeddable":true,"href":"https:\/\/polagent.com\/en\/wp-json\/wp\/v2\/dzial-wiedzy?post=4941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}