2025-12-18 Information on Changes to Customs Declaration Instructions for AIS/IMPORT PLUS, AIS/CCI, AES/ECS2 PLUS, NCTS2 PLUS, and AIS/e-COMMERCE Due to the Implementation of CBAM

Published: 18.12.2025 16:55 (Warsaw time)

Updated: 18.12.2025 16:56 (Warsaw time)

The article announces changes to the "Instructions for Completing Customs Declarations for AIS/IMPORT PLUS, AIS/CCI, AES/ECS2 PLUS, NCTS2 PLUS, and AIS/e-COMMERCE" as of December 18, 2025, due to the implementation of CBAM (Carbon Border Adjustment Mechanism). The updated version 1.3 was published on June 12, 2025, and details can be found in the document linked in the article.

Changes are effective from December 18, 2025.
The updated instructions are version 1.3 from June 12, 2025.
Related issues regarding CBAM are addressed in the document "AIS/IMPORT PLUS (CCI) - FAQ questions and answers".
Last update was on December 18, 2025, at 15:56.
Responsible department: Department of Customs MF.

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