{"id":48544,"date":"2026-01-26T09:32:44","date_gmt":"2026-01-26T08:32:44","guid":{"rendered":"https:\/\/www.geciclaw.com\/?p=48544"},"modified":"2026-01-26T09:32:44","modified_gmt":"2026-01-26T08:32:44","slug":"pocela-je-primena-cbam-sta-privredni-subjekti-treba-da-znaju","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/pocela-je-primena-cbam-sta-privredni-subjekti-treba-da-znaju\/","title":{"rendered":"Po\u010dela je primena CBAM: \u0160ta privredni subjekti treba da znaju"},"content":{"rendered":"

Mehanizam EU za prekograni\u010dno prilago\u0111avanje ugljenika na (Carbon Border Adjustment Mechanism \u2013 CBAM) zvani\u010dno je stupio na snagu<\/a> 1. januara 2026. godine, \u010dime je napravljen odlu\u010duju\u0107i iskorak od regulatornog okvira ka neposrednoj primeni u carinskim postupcima. Tri nedelje nakon po\u010detka primene, jasno je da CBAM vi\u0161e nije teorijski instrument klimatske politike. On je sada sastavni deo uvoznih procedura EU<\/a>, sa trenutnim operativnim posledicama za uvoznike i izvoznike robe sa visokim ugljeni\u010dnim otiskom.<\/p>\n

CBAM registar je integrisan u nacionalne carinske sisteme putem TARIC-a i „Jedinstvenog prozora“ carina EU. U praksi, to zna\u010di da carinski organi sada proveravaju postojanje CBAM ovla\u0161\u0107enja pre pu\u0161tanja robe u slobodan promet. Prvi podaci potvr\u0111uju razmere sprovo\u0111enja: samo tokom prve nedelje januara podneto je vi\u0161e od 12.000 zahteva za ovla\u0161\u0107enje, odobreno je preko 4.100 ovla\u0161\u0107enih CBAM deklaranata, a vi\u0161e od 10.000 uvoznih deklaracija validirano je u realnom vremenu.<\/p>\n

Gde se trenutno nalazimo: klju\u010dne obaveze uskla\u0111ivanja<\/strong><\/h3>\n

Iako je prelazna faza formalno zavr\u0161ena, jedna poslednja obaveza i dalje postoji. Uvoznici su du\u017eni da podnesu zavr\u0161ni tromese\u010dni izve\u0161taj za \u010detvrti kvartal 2025. godine najkasnije do 31. januara 2026. Time se zatvara faza isklju\u010divo izve\u0161tavanja i zapo\u010dinje puna primena kona\u010dnog CBAM re\u017eima.<\/p>\n

Klju\u010dni prag uskla\u0111ivanja u 2026. godini jeste godi\u0161nji prag od 50 tona. Uvoznici koji prema\u0161e ovaj prag za robu obuhva\u0107enu CBAM-om (kao \u0161to su \u010delik, aluminijum, cement, \u0111ubriva, elektri\u010dna energija i vodonik) moraju imati status ovla\u0161\u0107enog CBAM deklaranta. Paket pojednostavljenja Evropske komisije izuzima uvoznike ispod ovog praga \u2013 pre svega mala i srednja preduze\u0107a \u2013 dok se istovremeno obuhvata velika ve\u0107ina ugra\u0111enih emisija.<\/p>\n

Za privredne subjekte koji su propustili rok od 1. januara, postoji ograni\u010deni mehanizam ubla\u017eavanja: ukoliko se zahtev za ovla\u0161\u0107enje podnese do 31. marta 2026. godine, uvoz se mo\u017ee nastaviti privremeno, do dono\u0161enja odluke od strane nadle\u017enog organa. Ovo nije produ\u017eeni rok, ve\u0107 uslovni prelazni most i treba ga koristiti sa posebnom pa\u017enjom.<\/p>\n

CBAM pla\u0107anja: obaveza se obra\u010dunava sada, pla\u0107anje sledi kasnije<\/h3>\n

Iako se tokom 2026. godine CBAM sertifikati jo\u0161 ne kupuju, ova godina nikako nije \u201emirna\u201c. CBAM obaveze po\u010dinju da se akumuliraju sa svakim uvozom iz CBAM obuhvata. Dr\u017eave \u010dlanice \u0107e zapo\u010deti prodaju CBAM sertifikata 2027. godine, za emisije sadr\u017eane u uvozu realizovanom tokom 2026.<\/p>\n

Prva godi\u0161nja CBAM deklaracija \u2013 zajedno sa predajom odgovaraju\u0107eg broja sertifikata \u2013 dospeva 30. septembra 2027. godine. Cena sertifikata prati\u0107e Sistem EU za trgovinu emisijama (EU ETS), uz posebna prelazna pravila, a dokazano pla\u0107ene cene ugljenika u tre\u0107im dr\u017eavama mogu se odbiti, ukoliko su adekvatno dokumentovane.<\/p>\n

Pro\u0161irenje obuhvata i regulatorna neizvesnost<\/h3>\n

CBAM se trenutno primenjuje na osnovne materijale, ali je Evropska komisija ve\u0107 predlo\u017eila zna\u010dajno pro\u0161irenje. Od 1. januara 2028. godine, obuhvat bi mogao da se pro\u0161iri na oko 180 nizvodnih proizvoda sa intenzivnom upotrebom \u010delika i aluminijuma, uklju\u010duju\u0107i ma\u0161ine i ure\u0111aje, uz istovremeno poo\u0161travanje pravila protiv zaobila\u017eenja.<\/p>\n

Istovremeno, politi\u010dka neizvesnost ostaje prisutna. Nedavni zahtevi Francuske i Italije za privremeno izuze\u0107e \u0111ubriva pokazuju da se dizajn CBAM-a i dalje mo\u017ee menjati \u2013 \u010dak i nakon po\u010detka pune primene.<\/p>\n

\u0160ta izvoznici treba da znaju?<\/strong><\/h3>\n

Za izvoznike na tr\u017ei\u0161te EU, po\u010detak primene definitivnog CBAM re\u017eima su\u0161tinski menja komercijalnu dinamiku. Iako je formalna obaveza podno\u0161enja CBAM deklaracija i predaje sertifikata na strani uvoznika u EU, sprovo\u0111enje se sada odvija na nivou carinskog postupka, \u0161to zna\u010di da svaki propust kupca neposredno poga\u0111a izvoznika. Zastoji ili blokade po\u0161iljki zbog neuspe\u0161ne CBAM provere mogu dovesti do produ\u017eenja rokova isporuke, dodatnih tro\u0161kova, preuzimanja rizika po osnovu Incoterms-a i potrebe za ponovnim pregovaranju oko ugovora. Kako CBAM obaveze po\u010dinju da se akumuliraju ve\u0107 sa isporukama u 2026. godini, uvoznici u EU ubrzano standardizuju zahteve prema dobavlja\u010dima. U tom kontekstu, transparentnost u pogledu emisija postaje osnovni tr\u017ei\u0161ni uslov. Kapacitet izvoznika da obezbede pouzdane, po proizvodu razra\u0111ene i proverljive podatke o ugra\u0111enim emisijama – kao i dokaze o eventualno ve\u0107 pla\u0107enoj ceni ugljenika u zemlji porekla – sve vi\u0161e \u0107e uticati na izbor dobavlja\u010da, formiranje cena i dugoro\u010dnu tr\u017ei\u0161nu poziciju. Istovremeno, izvoznici treba da o\u010dekuju nove ugovorne mehanizme koji se odnose na CBAM, uklju\u010duju\u0107i garancije za podatke, prava na reviziju i klauzule za prilago\u0111avanje cena, naro\u010dito imaju\u0107i u vidu najavljeno pro\u0161irenje obuhvata proizvoda vi\u0161eg stepena prerade od 2028. godine.<\/p>\n

Umesto zaklju\u010dka<\/h3>\n

2026. nije godina zati\u0161ja. Ona predstavlja klju\u010dni period za pripremu. Privredni subjekti bi trebalo da iskoriste ovo vreme za obezbe\u0111ivanje pouzdanih podataka o emisijama, uspostavljanje verifikacionih mehanizama i integrisanje CBAM tro\u0161kova u bud\u017eete i ugovore \u2013 znatno pre nego \u0161to zapo\u010dne stvarni finansijski odliv u 2027. godini.<\/p>\n

CBAM je sada deo carinskog prava EU. U skladu s tim ga treba i tretirati.<\/p>\n","protected":false},"excerpt":{"rendered":"

Mehanizam EU za prekograni\u010dno prilago\u0111avanje ugljenika na (Carbon Border Adjustment Mechanism \u2013 CBAM) zvani\u010dno je stupio na snagu 1. januara 2026. godine, \u010dime je napravljen odlu\u010duju\u0107i iskorak od regulatornog okvira ka neposrednoj primeni u carinskim postupcima. Tri nedelje nakon po\u010detka primene, jasno je da CBAM vi\u0161e nije teorijski instrument klimatske politike. On je sada sastavni deo uvoznih procedura EU, sa trenutnim operativnim posledicama za uvoznike i izvoznike robe sa visokim ugljeni\u010dnim otiskom. CBAM registar je integrisan u nacionalne carinske sisteme putem TARIC-a i „Jedinstvenog prozora“ carina EU. U praksi, to zna\u010di da carinski organi sada proveravaju postojanje CBAM ovla\u0161\u0107enja pre […]<\/p>\n","protected":false},"author":21,"featured_media":48542,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[1536,1607,1760,1900,1824,1903],"tags":[469,1778,1825,669],"class_list":["post-48544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pravo-eu-trgovina-prosirenje","category-najnovije","category-esg","category-cbam-2","category-eu-law-sr","category-cbam-navigator-srb","tag-gecic-law-firm-serbia-sr","tag-esg-sr","tag-eu-law-sr","tag-trade-sr"],"acf":[],"yoast_head":"\nPo\u010dela je primena CBAM: \u0160ta privredni subjekti treba da znaju | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"Tri nedelje nakon po\u010detka primene, jasno je da CBAM vi\u0161e nije teorijski instrument klimatske politike. 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