CARBON CUSTOMS (CBAM)

Welcome to our portal dedicated to the Carbon Border Adjustment Mechanism (CBAM) and its transition period! Here, you will find important information and updates regarding the new system that will come into effect on October 1, 2023.

• The reason for the creation of CBAM is to prevent the transfer of production burdened by CO2 emissions to countries with less ambitious climate policies.For this reason, the import of goods (in the first phase of the CBAM project) will be focused on:
  • cement, iron and steel, aluminium, oxygen, fertilizers and electricity

  o See Annex I NK 2023/956

  • Goods originating from:

  o Iceland, Liechtenstein, Norway and Switzerland

• Information storage about goods:Importers of goods listed in Annex I of Regulation 2023/956 are required to process and submit CBAM reports quarterly.
• Transitional period registry:CBAM reports are to be filed in the CBAM Transitional Registry.
• Transition period duration:The transition period extends until January 1, 2026.

• From 2026, the carbon duty will be paid in the form of the release of purchased certificates.

Apply for registration in the Transitional Register through the customs administration form.

Request to grant access to the European merchant portal.

Contact your suppliers to obtain the necessary data for completing the CBAM report:

• • Name and contact details
  • Embedded direct and indirect emissions (can be replaced by reference values)
  • Electricity consumed (MWh) in the production of 1 ton of goods delivered
  • …

In the Czech Republic, the issue of the carbon tax falls under the responsibility of the Ministry of the Environment.

The MoE publishes important documentation for download.

The EC publishes up-to-date information on the CBAM website.