2025-12-30 Change of Instructions for filling out customs declarations for AIS/IMPORT PLUS, AIS/CCI, AES/ECS2 PLUS, NCTS2 PLUS and AIS/e-COMMERCE regarding the re-export of CBAM goods to the continental shelf and exclusive economic zones

Published: 30.12.2025 13:12 (Warsaw time)

Updated: 05.01.2026 11:08 (Warsaw time)

The article announces changes to the "Instructions for filling out customs declarations for AIS/IMPORT PLUS, AIS/CCI, AES/ECS2 PLUS, NCTS2 PLUS, and AIS/e-COMMERCE" effective December 30, 2025. These changes specifically address the re-export of CBAM goods to the continental shelf and exclusive economic zones after active processing. The updated instructions are available on the PUESC website.

Changes published in version 1.3 of the instructions dated June 12, 2025.
Re-export guidelines pertain to CBAM goods.
Document available for download as a PDF (267 KB).
Related CBAM import issues addressed in the "AIS/IMPORT PLUS (CCI) - FAQ" document.
Last updated on January 5, 2026.
Responsible department: Department of Customs MF.

View original on PUESC

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