„Зелените митници“ и новият европейски механизъм за корекция на въглеродните емисии на границите (CBAM)
Green Customs and The New European Carbon Border Adjustment Mechanism (CBAM)

Author(s): Momchil Antov
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Environmental and Energy policy, EU-Approach / EU-Accession / EU-Development, Fiscal Politics / Budgeting, Green Transformation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: customs control; customs duties; carbon emissions; control mechanisms; green transformation
Summary/Abstract: On 1 October 2023, a new mechanism for taxing imports of certain goods into the European Union will be introduced, to offset carbon emissions (CO₂) caused by their production in third countries. The Carbon Border Adjustment Mechanism (CBAM) is being introduced to create a level playing field between products manufactured in the EU and equivalent imported goods. The new duty is important for importers of so-called CBAM goods and their customs agents, as it requires the presentation of certificates that can only be used by „authorised declarants“. The control in this direction is part of the concept of „green customs“, which adds a new direction to the manifestation of the protective function of customs control.

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