CBAM compliance
CBAM settlements – comprehensive service for importers
At Kunstar Global, we help companies meet CBAM requirements safely: from verifying CN codes, through obtaining emissions data from suppliers, to preparing declarations and settling certificates. We serve Gdańsk, the Tri-City and all of Poland — remotely and fast.
CBAM – what is it and who does it apply to?
CBAM (Carbon Border Adjustment Mechanism) is an EU carbon adjustment mechanism for CO₂ emissions in imports. Its purpose is to align carbon costs between goods produced in the EU (covered by the EU ETS) and goods imported from outside the EU. From 2026, importers of selected goods will have to account for embedded emissions by purchasing and surrendering CBAM certificates.
- Who? Importers (or indirect representatives) placing CBAM-covered goods on the EU market.
- Where? Across the entire EU customs territory.
- Why? To reduce “carbon leakage” and promote cleaner production among suppliers outside the EU.
Scope of CBAM (currently)
CBAM currently covers six main sectors, as well as selected precursors and certain processed products. The final scope is always verified using the 8-digit CN code (Annex I to the CBAM rules).
- Iron and steel
- Aluminium
- Cement
- Fertilisers
- Electricity
- Hydrogen
If you are unsure, we will check your CN items and confirm whether they fall under CBAM.
Importer authorisation (Authorised CBAM Declarant)
To import CBAM goods after 1 January 2026, the importer (or indirect representative) must obtain the status of an Authorised CBAM Declarant in the CBAM Register. We will help you gather the required documentation and guide you through the application.
- We verify company details and the CORI number.
- We estimate CBAM import volumes.
- We prepare a policy for collecting emissions data.
How we handle CBAM from 2026 – step by step
Verification of goods and the supply chain
We identify CBAM-covered items based on CN codes and map the suppliers/installations from which the goods originate.
Embedded emissions data
We obtain data from producers in line with the CBAM methodology (direct emissions and — where required — indirect emissions). In the definitive regime, data is subject to verification by an accredited verifier.
Purchase of CBAM certificates
The certificate price reflects the weekly average auction price of EUA allowances (EU ETS) on EEX. We monitor the market and plan purchases to limit cost risk.
Annual declaration and surrender
Once a year we declare quantities of goods, embedded emissions, any “carbon price” paid in the country of production (if applicable), and then surrender the required number of certificates.
Archiving and auditability
We ensure legally compliant data retention, an audit trail, and readiness for inspections by authorities.
What data and documents do we need?
From the importer
- List of goods with CN codes (8 digits) and volumes.
- Clearance data (MRN), countries of origin, ports of entry.
- Customs authorisations, CORI, data required for CBAM authorisation.
From the producer/installation
- Methodologies and embedded emissions values (as required by CBAM).
- Energy used, precursors, production routes.
- Information on the carbon price paid (e.g., ETS) in the country of production, with supporting evidence.
If the producer does not provide data, we can use permitted default values (with limitations) — we will verify whether this is possible for your goods.
Why settle CBAM with Kunstar Global
- End-to-end process: from CN codes and authorisation to declaration and surrender.
- Secure acquisition of data from foreign suppliers (including the PELNUKRI template).
- Planning certificate costs based on EUA prices and the delivery schedule.
- Remote service for companies across Poland: fast SLA, dedicated account manager.
FAQ – most common questions about CBAM settlements
1. Which goods are currently covered by CBAM?
Six sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen — plus selected precursors and some processed products.
Ultimately, coverage is determined by the CN code in Annex I.
2. From 2026, do I need special authorisation to import CBAM goods?
Yes. Import will be possible only for an entity authorised as an Authorised CBAM Declarant, granted in the CBAM Registry by the competent national authority.
3. How is the price of CBAM certificates set?
The price reflects the weekly average auction price of EUA allowances in the EU ETS (EEX). This means CBAM costs may rise or fall with the EU ETS market.
4. Can I reduce CBAM costs by environmental charges paid outside the EU?
Yes — if you can demonstrate an effective carbon price paid in the country of production (e.g., ETS in a third country), you may deduct it from the CBAM liability,
in line with the rules and evidence required by the European Commission.
5. What if the supplier does not provide emissions data?
It may be possible to use permitted default values (with limits). However, we recommend building a process to obtain data from the installation — it is safer in terms of cost and consistent with CBAM assumptions.
6. What are the penalties?
During the transitional period, there are penalties for missing/incorrect reports. In the definitive regime, sanctions may include financial penalties and, in extreme cases, import restrictions for persistent breaches. Details depend on implementing rules and enforcement practice.
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Kunštár Global
Agnieszka Kunštár
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ul. Opolska 16/4
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