Carbon Border Adjustment Mechanism in Polish Imports

This research article examines the Carbon Border Adjustment Mechanism (CBAM) and its implications for Polish imports. The CBAM is a new instrument under the EU’s European Green Deal policy aimed at reducing greenhouse gas emissions globally by imposing a levy on energy-intensive imports. The study quantitatively assesses the geographical and commodity scope of CBAM in Polish imports, identifying product groups most affected by the tax, including steel products, chemicals, polymers, and aluminum, which represent 96% of the imports subject to the levy. The research compares indicators related to CBAM's impact on Poland with similar metrics for the entire EU. The findings suggest that the negative effects of CBAM will depend on the level of emissions trading system (ETS) allowance prices and the adjustments made by domestic and foreign companies. The article concludes that manufacturers have time to strategize for the tax's implementation starting in 2026, emphasizing the importance of minimizing the carbon footprint for international competitiveness.