Poland borders Ukraine, Belarus and Russia. CBAM goods cross here.

Poland is a major entry point for CBAM-covered goods reaching the EU across its eastern land borders, and a heavy-industry economy that draws iron and steel, aluminium, cement, fertilisers and hydrogen from many non-EU suppliers at once. A Polish declarant is rarely managing a single sector or a single origin; it is coordinating embedded-emissions evidence across several goods categories and dozens of installations into one declaration. The volume and breadth of the supplier base - not any one calculation - is what makes the obligation heavy.

Poland’s national competent authority for CBAM is the National Centre for Emissions Management (Krajowy Ośrodek Bilansowania i Zarządzania Emisjami, KOBiZE), which administers authorised CBAM declarant status. The declaration itself is submitted through the EU CBAM Registry, where you remain the declarant of record. Carbon Mandate does not file. We are a preparer, not a filer: we check every incoming supplier XML against the EU CBAM schema, coordinate the supplier pipeline, and hand your filing team an audit-ready evidence pack to submit yourselves.

The declaration falls back to default values, which carry a markup: +10% in 2026 under the standard schedule of Regulation (EU) 2025/2621, rising to 20% and 30% in later years (fertilisers are the sole reduced exception). The uplift is applied to the declared embedded factor on every tonne where actual data is missing, and is surrendered in CBAM certificates. Across a Polish importer’s full multi-sector book, the cost of unevidenced data compounds quickly. Collecting actual supplier data removes the markup.