? Customs Support Poland (Rusak) informs: ▶️The Ministry of Climate and Environment has prepared a draft law to implement the carbon border adjustment mechanism (CBAM). This draft law amends the Act on the System for Managing Emissions of Greenhouse Gases and Other Substances, along with certain other acts. ℹ️ The draft stipulates that during the transitional period, KOBiZE, as a specialized entity in monitoring and reporting greenhouse gas emissions and serving as the national administrator of the EU ETS system, will be responsible for assessing CBAM reports and imposing penalties. ✅ In line with KOBiZE’s new administrative decision-making powers, the Ministry of Climate will act as the higher authority over KOBiZE. ✅ Additionally, the draft law grants IAS directors the authority to decide on granting, refusing, or revoking the status of authorized CBAM declarants, which depends on the applicant’s financial capability and not on environmental criteria. ✅ The new regulations also outline appeal procedures against decisions made by IAS directors and establish how information will be exchanged between KAS and KOBiZE regarding entities that violate CBAM regulations. ✅ The Head of KAS will serve as and advisor on CBAM matters requiring the interpretation of customs regulations. ✅ The law excludes the application of Article 34 of the Entrepreneurs’ Law of March 6, 2018, in cases of requests for interpretations of CBAM regulations, explaining that while CBAM is often referred to as a „carbon border tax,” it is not a tax, fee, or public levy in a legal sense but rather and obligation to account for greenhouse gas emissions. ✅ Due to CBAM’s integration with customs systems, access to the CBAM registry will be granted by KAS authorities via the PUESC platform, which will also manage CBAM user rights and identities at the national level. ✅ Additionally, the law sets a maximum spending limit for the National Fund for Environmental Protection and Water Management (NFOŚiGW) to finance tasks carried out by KOBiZE in the coming years. ? Draft law implementing the carbon border adjustment mechanism (CBAM).
