The Polish Ministry of Finance announced on 25 February 2026 that its ISZTAR4 customs-tariff database now contains a new national measure type ‘p12’ linked to HS 2523 (hydraulic cements). The change, effective 1 March 2026, enables automated collection of Carbon Border Adjustment Mechanism (CBAM) data on clinker content—information the EU will require for full CBAM implementation in 2027. Importers must henceforth enter one of five additional national codes (Z260–Z263 or Z999) in AIS/IMPORT PLUS declarations, denoting the percentage of clinker in each consignment. Failure to supply the code will trigger an electronic rejection, delaying clearance and potentially incurring storage fees at ports such as Gdańsk and Gdynia.
![Poland Updates ISZTAR4 Customs Tariff to Add CBAM Codes for Cement Imports]()
For teams that also need to coordinate short-term travel for engineers or compliance personnel into Poland to oversee CBAM-related import flows, VisaHQ can streamline the visa and invitation-letter process. Its Poland portal (https://www.visahq.com/poland/) offers real-time checklists, online applications and courier support, helping companies avoid the bureaucratic snags that often accompany last-minute trips to ports, bonded warehouses or customs offices.
The measure is part of Poland’s broader digital-border strategy. Since 2025 the Krajowa Administracja Skarbowa (National Revenue Administration) has migrated almost all customs formalities to the PUESC portal, aligning with the EU’s Single Window initiative. By embedding CBAM parameters directly in ISZTAR4, Poland positions itself to exchange data seamlessly with the forthcoming EU CBAM Registry, reducing manual auditing and speeding risk analysis. For multinational construction firms and corporate mobility projects—think data-centre builds or office fit-outs—accurate HS coding now carries financial weight. Misclassification could lead to retroactive CO₂ levy assessments once the CBAM moves from a reporting to a payment phase. Logistics managers should update brokerage instructions and verify that ERP systems can capture the new p12 codes. The customs update also signals that Poland intends to be an early adopter of digital CBAM enforcement, a stance likely to influence neighbouring EU member states that channel goods through Polish ports and road networks. Companies with regional supply chains should monitor whether Lithuania, Czechia and Germany replicate the coding schema to avoid border bottlenecks.
For teams that also need to coordinate short-term travel for engineers or compliance personnel into Poland to oversee CBAM-related import flows, VisaHQ can streamline the visa and invitation-letter process. Its Poland portal (https://www.visahq.com/poland/) offers real-time checklists, online applications and courier support, helping companies avoid the bureaucratic snags that often accompany last-minute trips to ports, bonded warehouses or customs offices.
The measure is part of Poland’s broader digital-border strategy. Since 2025 the Krajowa Administracja Skarbowa (National Revenue Administration) has migrated almost all customs formalities to the PUESC portal, aligning with the EU’s Single Window initiative. By embedding CBAM parameters directly in ISZTAR4, Poland positions itself to exchange data seamlessly with the forthcoming EU CBAM Registry, reducing manual auditing and speeding risk analysis. For multinational construction firms and corporate mobility projects—think data-centre builds or office fit-outs—accurate HS coding now carries financial weight. Misclassification could lead to retroactive CO₂ levy assessments once the CBAM moves from a reporting to a payment phase. Logistics managers should update brokerage instructions and verify that ERP systems can capture the new p12 codes. The customs update also signals that Poland intends to be an early adopter of digital CBAM enforcement, a stance likely to influence neighbouring EU member states that channel goods through Polish ports and road networks. Companies with regional supply chains should monitor whether Lithuania, Czechia and Germany replicate the coding schema to avoid border bottlenecks.
