💥 Customs Support Poland (Rusak) and KOBiZE remind you:
📣 From October 1, 2024, importers who have introduced goods covered by the CBAM mechanism into circulation are required to submit reports for Q3 2024 based on actual data.
ℹ️ During the first three quarters of CBAM’s implementation, alternative emission estimation methods were allowed, such as default values published by the European Commission for all CBAM goods introduced into circulation.
✅ For Q3 2024, with the reporting obligation starting on October 1, the calculation of embedded emissions must be based on actual data, in accordance with Commission Implementing Regulation (EU) 2023/1773.
ℹ️ Importers must obtain detailed information from producers/suppliers regarding embedded emissions, including emission factors (in tons of CO2 per unit of goods), the CO2 monitoring methodology, the source of indirect emission factors and their value, as well as data on electricity consumption per unit of goods and its source, along with the source of the indirect emission factor. Information about the goods’ manufacturer will also be required.
✅ Until the end of 2024, importers can use both the methodologies described in the regulation and other approaches, provided they ensure comparable data accuracy. Additionally, until the end of 2025, it will be possible to estimate up to 20% of the total embedded emissions for complex goods, including using the default values provided by the European Commission.
❓ What if actual data is not available? ❓
ℹ️ Importers should make every effort to obtain actual emissions data from their suppliers. If this proves impossible, it will be necessary to document those efforts.
