On October 1, CBAM – a new reporting obligation for importers – will come into force. Entrepreneurs importing goods from outside the EU, including: cement, steel or artificial fertilizers will provide the value of greenhouse gases embedded in them, including: carbon dioxide. It may be a challenge to obtain information on direct and indirect emissions from a third-country supplier. Experts expect that in the future CBAM may cover additional goods, e.g. plastic.
Source Prawo.pl
