02-02-2024
NSBS conducted training for its members on the topic of CBAM
On 1 October 2023, a new mechanism for taxing the import of certain goods into the European Union will be introduced in order to offset the carbon emissions (CO₂) caused by their production in third countries. The Carbon Border Adjustment Mechanism (CBAM) is designed to create a level playing field between products manufactured in the EU and their imported counterparts. This mechanism is important for importers of so-called CBAM goods and their customs agents, as it requires the presentation of certificates, which can only be requested by "authorised declarants". The control in this direction is part of the concept of "green customs", which adds a new direction in the manifestation of the protective function of customs control.
In addition to the presentation of the CBAM mechanism, during the webinar many issues related to the duties of customs representatives, working with the system itself and some specific issues related to the calculation of the amount of carbon emissions emitted during the production of CBAM goods were also commented.