EU ETS forces factories to buy emission allowances, raising costs for polluters. Non-EU producers like China, India, Russia skip these costs, undercutting EU goods. CBAM makes importers pay equivalent CO2 fees on steel, aluminum, cement, fertilizers, hydrogen. Transitional reporting of embedded emissions started 2023. Full payments required from January 2026. Fertilizer prices to rise 30-50% by 2030, hiking farm and food costs. Protects Polish and EU producers from dirty cheap imports. Polish law RPW/35318/2025 implements CBAM. Importers must declare and pay for foreign production emissions. Polluters pay more – clean producers pay nothing extra.