CBAM compliance for cement importers in Poland
Polish importers of iron, steel, cement and fertilisers file with KOBiZE. Carbon Border generates the KOBiZE-compatible application pack and manages quarterly reporting in EUR. This page focuses on cement shipments through Gdańsk, Gdynia, Szczecin.
Who needs to register
Any importer established in Poland whose cumulative annual imports of CBAM-scope goods exceed 50 tonnes across all EORIs. Below the threshold, voluntary registration is strongly recommended — the ETS certificate price rises 15%+ per year through 2034, and unregistered importers face a €50/tCO₂ non-compliance penalty on top of the base liability.
Carbon Border generates every field on the Krajowy Ośrodek Bilansowania i Zarządzania Emisjami application; you review, sign, and submit.
Top HS codes for cement imports through Poland
| HS code | Category | Default intensity (tCO₂/t) | 2026 liability / 100 t |
|---|---|---|---|
| 2523 | Cement | 0.90 | €8,205 |
| 2507 | Cement | 0.20 | €1,823 |
Figures use the EU 2026 default intensity + 10% markup at €85/tCO₂ × 97.5% phase-in factor. Verified supplier data drops the markup to zero — usually a 15-25% saving.
Worked example
An importer shipping 100 tonnes of HS 2523 (Cement) into Poland in 2026 would owe:
Ready to get authorised in Poland?
€1,499 one-time application pack + €299/mo compliance engine. Cancel anytime.