ATC Cargo has commenced operations at its new logistics centre in Barniewice — a Class A facility with approximately 70,000 m² of space, making it one of the largest warehouse facilities currently offered by logistics operators in the region.

The warehouse was designed with a strong focus on functionality and operational efficiency. The investment forms part of the company’s new development strategy, which involves not only expanding its infrastructure but also transforming the way it supports customers, including in the e-commerce sector.

The new facility is dedicated to fulfilment and e-commerce operations. It is equipped with high-bay storage racks operated by VNA (Very Narrow Aisle) guided trucks, as well as solutions designed to automate warehouse processes. Robots will be responsible for carrying out operations within the facility, making it one of the most technologically advanced warehouses of its kind in Poland.

Approximately 10,000 m² of space has been allocated specifically for the handling and storage of ADR Class 9 dangerous goods, designed in accordance with the latest and particularly stringent safety standards. This standard also enables the storage of batteries and products containing energy storage systems — a capability that remains relatively rare among logistics operators in Poland.

The facility is undergoing BREEAM certification, supporting environmental initiatives that form part of ATC Cargo’s broader development strategy. The warehouse is equipped with a rooftop photovoltaic installation. Publicly accessible charging stations for both passenger and heavy-duty electric vehicles are also located nearby.

The location in Barniewice provides convenient access to the Tricity ports, the modernised Tricity bypass and the S6 expressway, which connects to the route towards Szczecin, as well as the Metropolitan Bypass, linking the A1 motorway with the S7 and S6 expressways.

The facility is also located next to Gdańsk Lech Wałęsa Airport and a station of the Pomeranian Metropolitan Railway (PKM), providing fast connections to the Tricity metropolitan area.

“Providing our customers with a new quality of logistics support is the most important step in implementing our new development strategy,” says Marcin Karczewski, CEO of ATC Cargo. “Automation and robotics are tools for us, not an end in themselves. We are implementing these solutions with the aim of creating an offering that has not previously existed on the market. We want to propose a new way of thinking and a new standard of operation.

“Our primary goal is to revolutionise our customers’ delivery processes and relieve them of the need to think about managing their sales operations. We are introducing a new model that allows our customers to focus on what matters most to them — growing their own business — while partnering with an operator that takes over part of their responsibilities.

“We want to show them that, with efficient order fulfilment, we can help increase the profitability of their business to a level they may not have previously considered.”

Media coverage:

• ⁠Gospodarka Morska – ATC Cargo opens a new logistics centre in Barniewice
• ⁠Logistyka.net.pl – ATC Cargo opens a new fulfilment centre in Barniewice
• ⁠Portal TSL – ATC Cargo opens a logistics centre in Pomerania
• ⁠Investmap – ATC Cargo opens a new fulfilment centre in Barniewice
• ⁠Space4Logistics – ATC Cargo invests in Barniewice

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New PPWR Requirements for Importers: What Changes from 12 August 2026?

From 12 August 2026, the first set of provisions of Regulation (EU) 2025/40 of the European Parliament and of the Council (PPWR) will come into force. The new regulation changes the rules governing the placing of packaging on the European Union market.

The new requirements also apply to importers bringing goods into the EU from outside the European Union, who will be required to verify that packaging complies with the requirements of the regulation.

Here’s an overview of the changes coming into force and how businesses can prepare for their new obligations.

What is the PPWR?

The PPWR (Packaging and Packaging Waste Regulation) is a new EU regulation governing the design, labelling and placing on the market of packaging, as well as the management of packaging waste.

The regulations apply to all entities involved in the circulation of packaging on the EU market, including manufacturers, importers, distributors and producers.

What provisions will apply from 12 August 2026?

The first stage of PPWR implementation includes, among other things:

• Restrictions on the use of PFAS substances in packaging intended to come into contact with food.
• A limit on the content of heavy metals (lead, cadmium, mercury and hexavalent chromium) in all packaging — a maximum of 100 mg/kg.
• New obligations for importers related to confirming that packaging complies with PPWR requirements.

What obligations will importers have?

Importers will only be permitted to place packaging on the market if it complies with the requirements set out in the PPWR.

This means that importers will need to ensure that the manufacturer has:

• carried out a conformity assessment;
• prepared the required technical documentation;
• drawn up an EU Declaration of Conformity;
• applied the required labelling;
• provided all information necessary to demonstrate the packaging’s compliance.

In addition, importers will be required to retain the relevant documentation for 5 or 10 years, depending on the type of packaging, and make it available at the request of the competent authorities.

When does an importer become a manufacturer?

The PPWR sets out situations in which an importer assumes the obligations of a manufacturer — Article 21 of the PPWR.

This applies when the importer:

• places packaging on the market under its own name;
• uses its own trademark;
• modifies the packaging in a way that may affect its compliance with the applicable requirements.

In such cases, the importer becomes responsible, among other things, for carrying out the conformity assessment, preparing the technical documentation and issuing the EU Declaration of Conformity.

Will the documentation be required for customs clearance?

The new regulations do not require technical documentation or the EU Declaration of Conformity to be attached to the customs declaration.

This does not mean, however, that these documents will not be needed.

Market surveillance authorities or customs authorities may request access to the documentation both before and after the packaging is placed on the market.

The PPWR also expands the possibility of conducting packaging compliance checks at the EU’s external borders.

How can companies prepare for the new regulations?

Businesses importing goods from outside the EU should already be taking steps to:

• identify which goods and packaging fall under the scope of the PPWR;
• verify packaging compliance with the applicable PFAS and heavy-metal limits;
• obtain technical documentation and EU Declarations of Conformity from manufacturers;
• verify that all required importer identification details are complete and correct;
• implement procedures for retaining the required documentation;
• assess whether the way packaging is labelled or modified could result in the importer assuming the obligations of a manufacturer.

How does ATC Cargo support importers?

The changing regulatory landscape demonstrates how important it is to properly prepare the import process before goods enter the European Union.

At ATC Cargo, we support importers not only with the organisation of international transport and customs clearance, but also with documentation preparation and coordination of the import process.

By working with experienced partners, we help reduce the risk of delays and issues resulting from failure to meet new formal requirements.

Need support with imports from outside the EU?

The new PPWR requirements place additional obligations on importers regarding the verification of packaging compliance and documentation.

Preparing for these changes in advance can help businesses avoid problems during the import process and subsequent inspections.

Our specialists help importers and exporters select optimal logistics solutions, reduce risk and optimise the costs of international transport.

Phone: +48 518 283 876
Email: kontakt@atc-cargo.pl

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Incoterms 2020 are international trade rules defining the allocation of costs, responsibilities and risks between the seller and the buyer. In practice, they determine who arranges transportation, who is responsible for customs clearance, and at what point the risk of loss or damage to the goods passes to the other party in the transaction.

What are Incoterms 2020?

Incoterms 2020 are a set of international trade rules:

• created by the ICC (International Chamber of Commerce),
• used in international trade,
• not governing ownership of the goods,
• defining the parties’ responsibilities related to transportation and delivery.

Why is choosing the right Incoterms rule so important?

Choosing the wrong delivery terms can lead to many problems, such as:

• unexpected transportation costs,
• disputes over damaged goods,
• incorrect assumptions regarding customs clearance,
• problems when importing from outside the European Union.

Incoterms 2020 for all modes of transport

EXW – Ex Works
FCA – Free Carrier
CPT – Carriage Paid To
CIP – Carriage and Insurance Paid To
DAP – Delivered at Place
DPU – Delivered at Place Unloaded
DDP – Delivered Duty Paid

→ Link to the Incoterms 2020 brochure

Incoterms used for sea transport

FAS – Free Alongside Ship
Goods delivered alongside the vessel.

FOB – Free on Board
Goods delivered on board the vessel.

CFR – Cost and Freight
The seller pays the sea freight.

CIF – Cost, Insurance and Freight
The seller pays the freight and insurance.

EXW, FOB, CIF or DDP – which terms should you choose?

Practical guidelines:

• Beginner importer – most commonly DDP, DAP or CIF/CFR
• Experienced importer – FCA or FOB
• Exporter – the choice depends on the market and the level of control over transportation costs.

Most common mistakes when using Incoterms

• Confusing costs with the point at which risk transfers.
• Using the FOB rule for air transport.
• Failing to specify the exact place of delivery.
• Assuming that Incoterms regulate payment for the goods.
• Incorrectly defining customs-related responsibilities.

Need help choosing the right Incoterms?

Our specialists help importers and exporters choose the optimal trade terms, reduce risk and optimise international transportation costs.

Phone: +48 518 283 876
Email: kontakt@atc-cargo.pl

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As of 20 June 2026, changes to the SENT system apply to the monitoring of shipments of clothing and footwear. The new regulations reduce certain reporting obligations while maintaining monitoring requirements for selected shipments, including those related to imports, intra-Community acquisitions of goods (ICA), and the customs procedure 42 00. Find out which shipments still require notification and what the changes mean for businesses in the clothing and footwear sector.

What is changing in the SENT system?

The most important change is the exemption from the SENT reporting requirement for shipments of clothing and footwear carried out as part of:

• domestic business-to-business sales,
• most intra-Community supplies of goods (ICS),
• exports outside the European Union,
• certain shipments related to humanitarian aid.

New quantity thresholds for clothing and footwear

At the same time, the quantity thresholds triggering monitoring have been increased:

• clothing – from 10 kg to 31.5 kg,
• footwear – from 20 to 64 pairs/items.

When do SENT obligations still apply?

It is important to remember that SENT obligations remain in place for shipments considered more sensitive from a tax-control perspective.

This applies in particular to:

• imports of goods from third countries,
• intra-Community acquisitions of goods (ICA),
• deliveries carried out after customs clearance under procedure 42 00,
• transit through the territory of Poland.

What do the changes mean for businesses?

The changes to the SENT system reduce the administrative burden for many companies in the clothing and footwear sector. However, they do not eliminate the need to regularly verify which shipments remain subject to transport monitoring.

Particular attention should be paid by companies importing goods from third countries. This also applies to businesses carrying out intra-Community acquisitions of goods (ICA) and deliveries following customs clearance under procedure 42 00.

Are imports of goods still subject to SENT?

Despite the changes introduced, some shipments related to imports of goods from third countries remain subject to SENT requirements. Companies importing goods should therefore check on a case-by-case basis whether a particular shipment requires notification and is subject to transport monitoring.

ICA – when do SENT obligations still apply?

The changes do not cover all cases of intra-Community acquisition of goods (ICA). In certain situations, businesses are still required to comply with SENT requirements and regulations concerning transport monitoring.

Procedure 42 00 – what should you pay attention to?

Particular attention should be paid to deliveries carried out after customs clearance under procedure 42 00. Such shipments may still be subject to SENT requirements, so it is advisable to verify the scope of required notifications before arranging transport.

Support with customs and transport procedures

Need support with customs and transport procedures?

If you have any questions about the changes to the SENT system, contact the experts at ATC Cargo.

We support companies with comprehensive customs clearance services across all procedures. We also assist with international transport arrangements and compliance with SENT-related obligations.

Contact ATC Cargo

Our specialists can help you determine whether the new regulations apply to your business and identify the obligations related to the SENT system, transport and customs procedures.

Phone: +48 518 283 876
Email: kontakt@atc-cargo.pl

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What is military and strategic logistics?

Military transport and the handling of strategic goods are among the most demanding areas of logistics. In addition to organising transportation, they require knowledge of security procedures, export regulations and regulations governing the trade of specialised goods. In practice, this means coordinating multiple processes simultaneously – from selecting the appropriate mode of transport and handling customs clearance to ensuring compliance with the requirements of national and international institutions.

What are strategic goods?

Strategic goods are products, technologies and equipment subject to specific regulations governing their export, import and transit. This category may include, among others:

• military equipment,
• dual-use technologies,
• specialised industrial components,
• selected electronic equipment,
• products subject to export controls.

Their trade requires appropriate documentation and compliance with procedures arising from applicable regulations.

Download the practical guide

We have prepared a guide covering the key issues related to military logistics, strategic transport and the requirements governing the trade in strategic goods.

Download the free ATC Cargo guide

How is military transport organised?

Transport consulting and planning

Each project requires an analysis of the type of goods, destination and applicable legal restrictions.

Selection of the mode of transport

Depending on the nature of the cargo, different modes of transport may be used:

• sea freight,
• air freight,
• rail freight,
• intermodal transport.

Formalities and customs clearance

A key element is preparing the required documentation and providing support with customs procedures related to imports, exports and transit.

Why are certificates and security procedures so important?

In military logistics, timely delivery is not the only priority. Compliance with security requirements is equally important.

Companies involved in such projects often hold certifications confirming the quality of their processes and their ability to participate in the trade of strategic goods. Examples include:

• Internal Control System (WSK),
• ISO 9001 certification,
• NATO NCAGE code.

(Graphic – depending on the template capacity)

What are the challenges of military logistics?

The most common challenges include:

• complex administrative procedures,
• security requirements,
• export restrictions,
• the need to coordinate multiple parties,
• responsibility for documentation compliance.

For this reason, such projects require experience in both freight forwarding and customs procedures.

Comprehensive logistics services for the defence sector

Effective organisation of military transport requires a combination of logistics, customs and administrative expertise. A comprehensive approach helps minimise risk, ensure regulatory compliance and guarantee the timely execution of deliveries both domestically and internationally.

Need support with strategic transport?

Military transport and the trade of strategic goods require experience, knowledge of applicable procedures and reliable logistics infrastructure. The ATC Cargo team supports clients with:

• domestic and international transport,
• air, sea and road freight forwarding,
• customs procedures,
• handling of strategic goods,
• organisation of specialised transport.

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Artur Przybyłowski,
External Sales Manager
+ 48 797 595 532
a.przybylowski@atc-cargo.pl

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Sea Container Dimensions – What Is Worth Knowing?

When planning sea freight, one of the most common questions is: how much cargo can fit in a container? Choosing the right type of container affects not only cargo safety, but also transportation costs and the efficiency of the entire supply chain. In practice, an unsuitable container can generate unnecessary costs or limit available transport capacity.

Most Commonly Used Containers in Sea Freight

The following types of containers are most commonly used in international container shipping:

• 20’ container (20’ Dry)
• 40’ container (40’ Dry)
• 40’ High Cube container (increased height)
• Reefer containers (refrigerated containers)

They mainly differ in:

• internal dimensions,
• volume (CBM),
• maximum payload.

These parameters determine how much cargo can be loaded and how efficiently the available space can be used.

Download the Container Specifications

For your convenience, we have prepared a detailed overview of the specifications of containers used in sea freight.

Download: “Sea Container Dimensions (20’ and 40’) + Number of Pallets”

The guide includes, among other things:

• exact container dimensions,
• volume and payload capacity,
• number of pallets for different container types.

How Many Pallets Fit in a Container?

This is one of the most common questions from customers planning containerised transport.

Euro pallets (80 × 120 cm):

• 20’ container → approx. 11 Euro pallets
• 40’ container → approx. 24 Euro pallets

Industrial pallets (100 × 120 cm):

• 20’ container → approx. 10 pallets
• 40’ container → approx. 21 pallets

It is worth noting that industrial pallets, rather than Euro pallets, are relatively commonly used for imports from China and the Far East. This can affect the actual number of units that can fit inside a container.

Exact figures depend on the loading method and the characteristics of the cargo.

Which Should You Choose: 20’, 40’ or High Cube?

The choice of container depends on several key factors:

Cargo volume
For high-volume cargo, a 40’ or High Cube container may be the better choice.

Cargo weight
In some cases, the weight limit is reached before the available volume is fully utilised.

Type of transport
FCL (Full Container Load) – for larger shipments.
LCL (Less than Container Load) – for smaller shipments.

Choosing the right container is a logistics decision, not simply a matter of available space.

How Does the Container Affect Transportation Costs?

Contrary to intuition, a larger container does not always mean a higher cost. Better utilisation of a 40’ container can often result in a lower transportation cost per unit.

That is why optimising cargo space is one of the key elements of sea freight planning.

Container Shipping in Practice

At ATC Cargo, we support our clients with:

• selecting the appropriate container type,
• organising FCL and LCL shipments,
• optimising transportation costs,
• planning the entire logistics process.

Thanks to our experience in sea freight forwarding, we can tailor the solution to the specific characteristics of the cargo and the transportation route.

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Artur Przybyłowski,
External Sales Manager
+ 48 797 595 532
a.przybylowski@atc-cargo.pl

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In 2026, we are observing significant changes in the supervision of goods transport in Poland. New guidelines issued by the Ministry of Finance, along with actions taken by the National Revenue Administration, clearly indicate a defined direction: further tightening of the transport monitoring system and increased control over goods in transit.

These changes have a direct impact on companies involved in international trade, as well as those transporting goods between EU Member States and third countries. Their operational importance will continue to grow with further regulatory updates, particularly due to the obligation to report transports, which are then monitored through the SENT system.

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Expansion of the SENT System – New Commodity Groups

One of the key changes is the expansion of the SENT system to include additional categories of goods.

As of March 17, 2026, mandatory monitoring includes, among others:

• clothing and clothing accessories (both knitted and woven),
• footwear,
• selected used goods.

In practice, this means that a significantly larger number of transports – including those not previously associated with the SENT system – will now be subject to mandatory reporting.

This is particularly important for companies that:

• import various types of goods within a single shipment,
• carry out mixed deliveries,
• occasionally transport goods covered by the new regulations.
• Navigation Seals (EUG) – A New Standard of Control

Navigation Seals (EUG) – A New Standard of Control

Another important change is the introduction of mandatory navigation seals, known as EUG (electronic geolocation devices).

From 2026, navigation seals:

• enable real-time tracking of transport,
• increase control over the route,
• reduce the risk of unauthorized operations during transport (e.g. uncontrolled transshipments).

In practice, this represents a shift from random inspections model to continuous monitoring of transport.

Enhanced supervision and new operational obligations

Updated executive regulations related to the SENT system introduce additional obligations for all participants in the supply chain.

These include in particular:

• Accuracy and completeness of reported data,
• Timely registration of transports,
• Ensuring appropriate technical tools (e.g. GPS),
• Proper use of navigation seals.

As a result, operational responsibility on the part of shippers, consignees, and carriers increases significantly.

Tightening of Transit – Full Control by the National Revenue Administration

The activities of the National Revenue Administration focus on increasing control over goods transport throughout the entire process – from entry into Poland to its exit.

Sealing (both physical and electronic):

• Is becoming standard for selected categories of goods,
• Applies to an increasing range of operations,
• Aims to eliminate irregularities and increase transport transparency.

What Does This Mean for transport Companies and Their customers?

The new regulations have real operational and business implications:

1. Greater Responsibility
   Errors in reporting, lack of seals, or improper use may result in significant administrative penalties.
2. Need to Adapt Processes
   Companies must review their logistics procedures, document flow, and transport planning methods.
3. Importance of Cargo Information
   Precise identification of shipment contents becomes critical already at the planning stage.
4. Increased Importance of a Logistics Partner
   Cooperation with an operator who understands current regulations and can implement them operationally becomes a key element of business security.

How to Prepare for the Changes?

In light of the new regulations, we recommend:

• auditing transport and reporting processes,
• verifying whether transported goods are subject to SENT monitoring,
• preparing operational teams for new responsibilities,
• cooperating with an experienced logistics partner and customs agency.

Summary

Changes to the SENT system and the obligation to use navigation seals represent another step in tightening the transport monitoring system in Poland.

For the transport industry, this means a need for greater precision, transparency, and responsibility in transport execution.

At ATC Cargo, we continuously monitor regulatory changes and support our clients in adapting to new requirements. As a result, transport remains not only efficient but, above all, safe and compliant with applicable regulations.

Sources

• Ministry of Finance – regulations and announcements regarding the SENT system
• National Revenue Administration – operational guidelines and interpretations
• PUESC system
• Act on the monitoring system for road and rail transport of goods

Changing regulations represent a real operational risk — but also an opportunity for optimization.

Contact our Customs Agency to learn how we can support your business in safely and efficiently adapting to new requirements.

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Anna Dobrzyńska
Director of Customs Services Product Development
+48 797 595 531
a.dobrzynska@atc-cargo.pl

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As of 17 March 2026, an amended regulation of the Minister of Finance concerning the SENT transport monitoring system will enter into force. The new rules will significantly affect the transport of clothing and footwear through the territory of Poland. Under the new regulations, the SENT system will also cover the monitoring of clothing and footwear transport within Poland.

Below we present the key information regarding the scope of the new regulations and the obligations of entities required to submit notifications in the SENT register.

Scope of the new SENT regulations

According to the amended regulation, the SENT system will also cover the transport of:

• clothing and clothing accessories (knitted and non-knitted),
• footwear,
• parts of these articles,
• used clothing and other used articles.

It is important to verify the specific CN code, as SENT regulations refer directly to these classifications.

When will transport be subject to SENT notification?

From 17 March 2026, notification in the SENT system will be required when the following conditions are met:

• CN Chapter 61 (knitted apparel) – when the gross weight of the shipment exceeds 10 kg
• CN Chapter 62 (non-knitted apparel) – when the gross weight of the shipment exceeds 10 kg
• CN Code 6309 00 00 (used clothing) – when the gross weight of the shipment exceeds 10 kg
• CN Chapter 64 (footwear) – when the shipment contains more than 20 pairs of shoes (excluding CN 6406)
• Goods from CN Chapters 61, 62 and/or 64 combined – when the gross weight of the entire shipment exceeds 10 kg

Who is subject to SENT obligations?

Consignor

An entrepreneur who:

• performs domestic supply of goods,
• carries out intra-Community supply of goods (ICS),
• performs export of goods.

Consignee

An entrepreneur who:

• - carries out intra-Community acquisition of goods (ICA),
• - performs import of goods,
• - purchases goods under domestic supply.

Carrier

The entrepreneur physically transporting the goods.

Practical obligations for ATC Cargo S.A. customers

Under the new regulations:

• The consignor or consignee (depending on the procedure) will be required to submit a SENT notification before the transport begins within Poland
• ATC Cargo customers should inform us at the quotation stage if the shipment includes goods subject to the SENT system
• This will allow for efficient planning of the transport process and the selection of a carrier prepared to handle SENT-monitored shipments.
• The notification data (including the SENT reference number/key) must be provided to ATC Cargo S.A. if the road transport within Poland is carried out by ATC Cargo

Then:

1. ATC Cargo forwards the data to the carrier
2. The carrier
   • completes their part of the SENT notification
   • activates the GPS locator during transport

After transport completion:

• the consignee must confirm receipt of the goods in the SENT system
• the notification must be closed no later than the next working day after deliver

Responsibility for SENT Notification

The consignor or consignee is directly responsible for the correct and timely submission of the SENT notification.

Administrative penalties may be imposed on these entities in case of non-compliance with the regulations.

Exemptions – When SENT will not apply

Individual categories of goods covered by SENT have their own scope of exemptions. This means that exemptions applicable to other goods (e.g., fuels or tobacco products) do not necessarily apply to clothing and footwear.

According to §1 point 10 of the amended regulation, SENT regulations do not apply to the following goods:

1. Goods transported under Article 5 of the Monitoring Act

Except for:

• transport of goods from third countries after release for free circulation in the EU, where the destination is another EU country other than Poland- (so-called customs procedure 4200)
• transport of goods without an accompanying VAT invoice documenting:
  • completes their part of the SENT notification
  • activates the GPS locator during transport
  • intra-Community supply
  • export of goods (if the exemption can be applied operationally)

2. Entities with special status

If the entity required to submit the notification (e.g., importer or exporter):

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• holds AEO status (Authorised Economic Operator) under the EU Customs Code,

or

• is a party to a cooperation agreement with the Head of the National Revenue Administration

3. Postal shipments

Goods transported by postal operators in postal parcels.

What This Means in Practice

In practice, from 17 March 2026, the obligation to notify shipments in the SENT system will primarily apply to companies in the clothing and footwear sector. However, it is important to emphasize that the regulations may also affect companies from other industries.

If a shipment contains clothing or footwear – even incidentally – the transport may be subject to SENT notification. This may occur, for example, when a company imports other goods (e.g., technical components) but also includes

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CBAM 2026 – Key Changes for Importers

As of 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM) will enter its definitive phase. This means expanded obligations for CBAM importers, including annual CO₂ emissions reporting and the requirement to purchase CBAM certificates.

1. Imports Only Through an Authorized CBAM Declarant (ACD)

From 2026 onwards, the import of goods covered by CBAM will be possible only through entities holding the status of an Authorized CBAM Declarant (ACD). This status can be obtained by submitting an application via the EU CBAM Portal.

The application may be submitted by:

• an importer established in the EU, or
• an indirect customs representative, provided they have the appropriate authorization.

In Poland, the competent authority will be the Director of the Revenue Administration Chamber in Poznań.

2. Annual CO₂ Emissions Declaration

Under CBAM regulations, importers will be required to report annually:

• the quantity of imported goods covered by CBAM,
• the CO₂ emissions associated with their production.

The declaration will become part of the broader documentation system linked to import settlements and environmental compliance monitoring.

3. Obligation to Purchase CBAM Certificates

Each importer will be required to purchase CBAM certificates corresponding to the level of CO₂ emissions attributed to the imported products.

In practice, this will represent an additional import cost, which should be taken into account when calculating the final price of goods—alongside elements such as import duties and VAT.

The purchase of CBAM certificates will therefore be one of the key obligations for CBAM importers starting in 2026.

The 50-Ton Threshold – Who Must Obtain ACD Status?

An importer does not need to obtain Authorized CBAM Declarant status if they import less than 50 net tons per year of CBAM-covered goods.

However, this exemption does not apply to imports of:

• electricity
• hydrogen

In these cases, CBAM obligations apply regardless of the imported quantity.

If a company expects to exceed the 50-ton threshold but has not yet obtained ACD status, imports may still be carried out provided that the application is submitted before the import takes place, but no later than 31 March 2026.

How to Access the CBAM Portal

Access to the CBAM system is provided through the PUESC platform.

Proper registration and configuration of user permissions are essential for:

• the efficient fulfilment of CBAM importer obligations,
• the correct handling of customs declarations.

Importers who already had access to the CBAM registry during the transitional phase will receive access automatically.

CBAM 2026 – Key Points at a Glance

Alongside CBAM 2026, the European Union is also implementing the EUDR (EU Deforestation Regulation), which introduces due diligence obligations for the import of selected goods.

EUDR will cover, among others:

• coffee
• cocoa
• timber
• soy
• rubber
• beef
• palm oil

How ATC Cargo Supports Importers in the Context of CBAM 2026

In light of the new regulations, we recommend:

• verifying whether imported goods fall under CBAM regulations,
• reviewing import procedures in line with the new requirements,
• consulting with a customs agency regarding reporting obligations and customs declarations.

ATC Cargo provides comprehensive customs services, including support as a customs agency in the implementation of CBAM 2026 and EUDR regulations. We assist companies in safely navigating the new CBAM importer obligations and adapting their import processes to current EU regulations.

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Certifications and Industry Memberships What They Mean for Our Clients

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In the logistics industry where reliability, safety, and compliance with international regulations are key certifications and industry memberships play a crucial role.

Not only do they confirm the high quality services provided, but also offer clients tangible benefits from faster customs clearance to assurance of strict security compliance.

At ATC Cargo, we continuously invest in quality and development. The certifications we have obtained and our membership in prestigious industry organizations are a testament to that.

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Below, we present the most important credentials that build our credibility as a trusted logistics partner:

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✅AEO Authorised Economic Operator

AEO status, granted by one EU member state, is recognized across the entire European Union. It entitles us to various customs simplifications and security-related facilitations, streamlining customs control procedures.

✅ISO 9001:2015 Quality Management System

In our pursuit of the highest service standards, we implemented a quality management system compliant with ISO 9001:2015. The certificate was granted following an audit by an entity accredited by PCA. Fully aware of our responsibility and the trust our clients place in us, we continuously improve the quality of our services and solutions.

✅WSK Internal Control System (Safety Certificate)

This certificate confirms that we are a reliable partner in the trade of goods with strategic importance. Thanks to implemented systems and procedures, we are part of a secure logistics chain for transporting items such as armaments and dual use goods.

✅Gdynia Port Stakeholders Council (RIP Gdynia)

The Council supports the resolution of disputes among port-related business entities whether or not they are members. It also represents members' interests in external relations and initiatives.

✅Polish Chamber of Forwarding and Logistics (PISiL)

The Chamber defends the rights and represents the interests of ATC Cargo before government bodies, regulatory authorities, and international organizations. It also provides access to industry-specific training, conferences, and symposia.

✅WCAworld The World’s Largest Freight Forwarder Network

WCAworld is the world’s largest and most influential network of independent freight forwarders, enabling global cooperation and reliable logistics solutions.

✅JCtrans.net Global Freight Network

A comprehensive logistics network connecting freight forwarding companies worldwide. Membership expands our access to international partners and solutions across key global markets.

✅SEG Association of Stock Exchange Issuers

A prestigious organization supporting the development of the Polish capital market and representing the interests of companies listed on the Warsaw Stock Exchange. It offers guidance and expertise in capital market regulations and corporate obligations.

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Why Are Logistics Certifications Important?

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For our clients, certifications mean safety and predictability. They know that our operations comply with international standards, have passed independent audits, and are continuously being improved.

For the ATC Cargo team, certifications are also a source of motivation and a compass for the direction in which modern logistics is heading.

Logistics certifications and industry memberships are not just about prestige—they are about quality, accountability, and trust.

They enable ATC Cargo to effectively serve the most demanding clients and carry out operations at the highest level both in Poland and internationally.

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