CBAM from 1 January 2026 - Does Importing from the UK to Poland Affect Your Business

From 1 January 2026, the European Union entered the definitive phase of the CBAM mechanism. For some businesses importing goods from the United Kingdom into Poland, this is no longer a topic "to keep an eye on" — it's a real obligation that needs checking before the next deliveries.

The most important question is simple: do the goods you bring in from the UK belong to the groups covered by CBAM. If so, correctly preparing data, classifying the goods and setting up the reporting process becomes more important.

What the European Commission confirmed for 2026

The European Commission has confirmed that the definitive CBAM period began on 1 January 2026. Its announcement of 14 January 2026 also stressed that the first deadline for submitting a CBAM declaration for 2026 falls on 30 September 2027.

Can importing from the UK to Poland be subject to CBAM

Yes, because the United Kingdom is a third country as far as the EU is concerned. If a business imports goods from the groups covered by CBAM into Poland, it needs to check whether the specific product actually falls within the scope of the mechanism and what data will be needed for ongoing compliance.

Which sectors are covered by CBAM

The European Commission's official website lists sectors including:

• cement,
• iron and steel,
• aluminium,
• fertilisers,
• electricity,
• hydrogen.

This doesn't mean every import from the UK automatically falls under CBAM. It does mean, however, that businesses in these areas should treat the topic as a compliance obligation, not just a market curiosity.

Why this matters from a customs perspective

CBAM doesn't replace customs clearance, but it increases the importance of correct classification of goods, trade data and consistent documentation. In practice, this means that a mistake at the level of the commodity code or the import process can have consequences not just operationally, but for compliance too.

What's worth checking right now

1. Whether the goods imported from the UK belong to the groups covered by CBAM.
2. Whether the classification of the goods and the description on the documents are correct.
3. Whether your organisation knows who is responsible for the customs side and who is responsible for the reporting side.
4. Whether the supplier and the import team are ready to provide the data needed under the definitive CBAM model.

Who this article matters most to

• importers of raw materials and industrial materials from the UK,
• trading companies dealing in iron, steel, aluminium or fertilisers,
• logistics and compliance managers who need to bring together customs and reporting obligations.

Summary

If your business imports goods from the United Kingdom in sectors covered by CBAM, 2026 is the point at which this needs to be translated into a concrete internal process. It's worth starting by checking the classification of your goods and your import documentation. If you'd like to go through the topic from a clearance and customs-data perspective, get in touch with us.

Official sources

• European Commission: Carbon Border Adjustment Mechanism
• European Commission: Commission reminds importers of the start of the CBAM definitive period

How to make this process more effective in practice

The best results come from a consistent working standard: one list of data, one accountable person, and a quick document check before the goods move. This lets a business cut down on corrections, transport hold-ups and unnecessary operating costs.

Common operational questions

What should I do if the data across documents doesn't match?

Hold the submission and align the source documents. Discrepancies are best resolved before clearance, not after the process has already stalled.

Who should be responsible for the final data check?

One person on the company or operator's side who has a full view of the commercial, transport and customs documents.

When is it worth carrying out an internal process review?

After every problematic clearance, and whenever there's a change to the product, delivery direction or sales model.

Related articles

• EORI Number in 2026
• IPAFFS in 2026
• The T1 Document in 2026

If you'd like to go through this topic using your own company's data, send us a cooperation form and describe the planned movement of goods.

Key intent: CBAM import from the UK

This piece addresses the query CBAM import from the UK and shows how to work through the topic step by step, without unnecessary corrections or operational delays.