{"id":208598,"date":"2026-04-03T08:17:45","date_gmt":"2026-04-03T06:17:45","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=208598"},"modified":"2026-04-07T08:34:59","modified_gmt":"2026-04-07T06:34:59","slug":"cbam-jake-povinnosti-v-roce-2026-pro-dovozce-v-evropske-unii","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/cbam-jake-povinnosti-v-roce-2026-pro-dovozce-v-evropske-unii\/","title":{"rendered":"CBAM: Jak\u00e9 povinnosti v roce 2026 pro dovozce v Evropsk\u00e9 unii?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-b8v0j\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-b8v0j \"><div class=\"eb-flex-container eb-flex-container-b8v0j\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-b7f7410e5f5310ad44e4130541c4382d\" style=\"color:#00add6\"><strong>Shrnut\u00ed toho nejd\u016fle\u017eit\u011bj\u0161\u00edho:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\">CBAM ukl\u00e1d\u00e1 dovozc\u016fm povinnost deklarovat emise CO\u2082 souvisej\u00edc\u00ed s dov\u00e1\u017een\u00fdmi produkty do Evropsk\u00e9 unie.<\/li>\n\n\n\n<li style=\"font-size:15px\">Spole\u010dnosti mus\u00ed nakupovat certifik\u00e1ty CBAM odpov\u00eddaj\u00edc\u00ed emis\u00edm obsa\u017een\u00fdm v jejich zbo\u017e\u00ed.<\/li>\n\n\n\n<li style=\"font-size:15px\">P\u0159echodn\u00e1 f\u00e1ze reportingu p\u0159edch\u00e1z\u00ed \u00fapln\u00e9mu finan\u010dn\u00edmu uplatn\u011bn\u00ed mechanismu.<\/li>\n\n\n\n<li style=\"font-size:15px\">Dovozci mus\u00ed shroma\u017e\u010fovat spolehliv\u00e9 \u00fadaje od sv\u00fdch dodavatel\u016f, aby zajistili regula\u010dn\u00ed shodu.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>CBAM (Carbon Border Adjustment Mechanism)<\/strong>, rovn\u011b\u017e naz\u00fdvan\u00fd <a href=\"https:\/\/www.asd-int.com\/cs\/mechanismus-uhlikoveho-vyrovnani-na-hranicich-cbam\/\">CBAM (Uhl\u00edkov\u00e1 da\u0148)<\/a> nebo \u201euhl\u00edkov\u00e1 da\u0148\u201c, p\u0159edstavuje <strong>z\u00e1sadn\u00ed reformu mezin\u00e1rodn\u00edho obchodu zavedenou Evropskou uni\u00ed<\/strong>.<\/p>\n\n\n\n<p>C\u00edlem je zav\u00e9st cenu uhl\u00edku na dovoz ur\u010dit\u00fdch produkt\u016f, aby byla zaji\u0161t\u011bna konkuren\u010dn\u00ed rovnost mezi evropsk\u00fdmi v\u00fdrobci podl\u00e9haj\u00edc\u00edmi uhl\u00edkov\u00e9mu trhu (EU ETS) a dovozci zbo\u017e\u00ed ze t\u0159et\u00edch zem\u00ed.<\/p>\n\n\n\n<p>V kontextu ekologick\u00e9 transformace a boje proti zm\u011bn\u011b klimatu p\u0159edstavuje tento mechanismus v\u00fdznamnou zm\u011bnu pro dov\u00e1\u017eej\u00edc\u00ed spole\u010dnosti. <strong>Zav\u00e1d\u00ed nov\u00e9 administrativn\u00ed, declara\u010dn\u00ed a provozn\u00ed povinnosti<\/strong>, kter\u00e9 vy\u017eaduj\u00ed p\u0159izp\u016fsoben\u00ed intern\u00edch proces\u016f a vztah\u016f s dodavateli.<\/p>\n\n\n\n<p>Tento \u010dl\u00e1nek nab\u00edz\u00ed \u00fapln\u00e9ho a podrobn\u00e9ho pr\u016fvodce povinnostmi CBAM pro dovozce v Evrop\u011b, kter\u00fd pokr\u00fdv\u00e1 regula\u010dn\u00ed, praktick\u00e9 i strategick\u00e9 aspekty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je CBAM a pro\u010d byl zaveden?<\/h2>\n\n\n\n<p>CBAM je <strong>mechanismem zaveden\u00fdm Evropskou uni\u00ed, kter\u00fd uplat\u0148uje cenu uhl\u00edku na dovoz ur\u010dit\u00fdch produkt\u016f podle jejich emis\u00ed CO\u2082<\/strong>. Byl navr\u017een tak, aby zabr\u00e1nil evropsk\u00fdm spole\u010dnostem p\u0159esouvat v\u00fdrobu do zem\u00ed s m\u00e9n\u011b p\u0159\u00edsn\u00fdmi environment\u00e1ln\u00edmi normami.<\/p>\n\n\n\n<p>Toto opat\u0159en\u00ed je sou\u010d\u00e1st\u00ed <strong>Zelen\u00e9 dohody pro Evropu<\/strong> podporovan\u00e9 Evropskou komis\u00ed a bylo p\u0159ijato jako dopln\u011bk evropsk\u00e9ho syst\u00e9mu obchodov\u00e1n\u00ed s emisn\u00edmi povolenkami (EU ETS).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Podle Ursuly von der Leyenov\u00e9, p\u0159edsedkyn\u011b Evropsk\u00e9 komise:<\/p>\n\n\n\n<p><em>\u201eT\u011b\u0161\u00edm se na politickou dohodu dosa\u017eenou dnes r\u00e1no o n\u00e1vrhu Komise t\u00fdkaj\u00edc\u00edm se mechanismu uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch. Jedn\u00e1 se o \u00fast\u0159edn\u00ed prvek na\u0161\u00ed Zelen\u00e9 dohody pro Evropu, jeho\u017e c\u00edlem je p\u0159edch\u00e1zet riziku \u00faniku uhl\u00edku. Je to obrovsk\u00fd krok vp\u0159ed, zat\u00edmco zvy\u0161ujeme na\u0161e klimatick\u00e9 ambice.\u201c<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>Zdroj: <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/cs\/ip_22_7719\" target=\"_blank\" rel=\"noreferrer noopener\">tiskov\u00e1 zpr\u00e1va Evropsk\u00e9 komise<\/a> (Press Corner)<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>C\u00edl je tedy dvoj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sn\u00ed\u017eit glob\u00e1ln\u00ed emise CO\u2082<\/li>\n\n\n\n<li>Chr\u00e1nit evropsk\u00fd pr\u016fmysl p\u0159ed nekalou konkurenc\u00ed<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 produkty se t\u00fdkaj\u00ed CBAM?<\/h2>\n\n\n\n<p>CBAM se v prvn\u00ed f\u00e1zi t\u00fdk\u00e1 omezen\u00e9ho po\u010dtu <strong>sektor\u016f s vysokou uhl\u00edkovou n\u00e1ro\u010dnost\u00ed<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Produkty aktu\u00e1ln\u011b pokryt\u00e9:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cement<\/li>\n\n\n\n<li>\u017delezo a ocel<\/li>\n\n\n\n<li>Hlin\u00edk<\/li>\n\n\n\n<li>Hnojiva<\/li>\n\n\n\n<li>Elektrick\u00e1 energie<\/li>\n\n\n\n<li>Vod\u00edk<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"221\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-1024x221.png\" alt=\"\" class=\"wp-image-208652\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-1024x221.png 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-300x65.png 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-768x166.png 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-1536x332.png 1536w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-2048x442.png 2048w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-1200x259.png 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/CBAM-MATIERES-CS-1-1980x427.png 1980w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>K zapamatov\u00e1n\u00ed:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Sektor<\/strong><\/td><td><strong>\u00darove\u0148 expozice uhl\u00edku<\/strong><\/td><td><strong>Dopad CBAM<\/strong><\/td><\/tr><tr><td>Ocel<\/td><td>Velmi vysok\u00e1<\/td><td>Vysok\u00e1<\/td><\/tr><tr><td>Hlin\u00edk<\/td><td>Vysok\u00e1<\/td><td>Vysok\u00e1<\/td><\/tr><tr><td>Cement<\/td><td>Velmi vysok\u00e1<\/td><td>Vysok\u00e1<\/td><\/tr><tr><td>Hnojiva<\/td><td>Vysok\u00e1<\/td><td>St\u0159edn\u00ed a\u017e vysok\u00e1<\/td><\/tr><tr><td>Elektrick\u00e1 energie<\/td><td>Prom\u011bnliv\u00e1<\/td><td>Specifick\u00e1<\/td><\/tr><tr><td>Vod\u00edk<\/td><td>Emergentn\u00ed<\/td><td>Ve v\u00fdvoji<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-z8zr8\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-z8zr8 \"><div class=\"eb-notice-wrapper eb-notice-z8zr8\" data-id=\"eb-notice-z8zr8\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">EU pl\u00e1nuje postupn\u00e9 roz\u0161\u00ed\u0159en\u00ed na dal\u0161\u00ed produkty v budoucnosti.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Kdo se t\u00fdk\u00e1 povinnost\u00ed CBAM?<\/h2>\n\n\n\n<p>Povinnosti CBAM se t\u00fdkaj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dovozci usazen\u00ed v Evropsk\u00e9 unii;<\/li>\n\n\n\n<li>Nep\u0159\u00edm\u00ed celn\u00ed z\u00e1stupci;<\/li>\n\n\n\n<li>Spole\u010dnosti deklaruj\u00edc\u00ed CBAM.<\/li>\n<\/ul>\n\n\n\n<p>Ka\u017ed\u00e1 spole\u010dnost, kter\u00e1 dov\u00e1\u017e\u00ed zbo\u017e\u00ed pokryt\u00e9 CBAM (ocel, hlin\u00edk, cement, hnojiva, elektrick\u00e1 energie, vod\u00edk atd.), mus\u00ed <strong>dodr\u017eovat po\u017eadavky mechanismu, v\u010detn\u011b deklarace emis\u00ed a v kone\u010dn\u00e9 f\u00e1zi n\u00e1kupu a vracen\u00ed certifik\u00e1t\u016f CBAM<\/strong>.<\/p>\n\n\n\n<p>V praxi se to t\u00fdk\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pr\u016fmyslov\u00e9 podniky dov\u00e1\u017eej\u00edc\u00ed suroviny nebo komponenty pro svou v\u00fdrobu;<\/li>\n\n\n\n<li>Distributo\u0159i za\u010dle\u0148uj\u00edc\u00ed dov\u00e1\u017een\u00e9 produkty do sv\u00e9ho dodavatelsk\u00e9ho \u0159et\u011bzce;<\/li>\n\n\n\n<li>Obchodn\u00edci prov\u00e1d\u011bj\u00edc\u00ed mezin\u00e1rodn\u00ed n\u00e1kup a prodej;<\/li>\n\n\n\n<li>Mezin\u00e1rodn\u00ed obchodn\u00ed spole\u010dnosti operuj\u00edc\u00ed s dov\u00e1\u017een\u00fdmi toky podl\u00e9haj\u00edc\u00edmi CBAM.<\/li>\n<\/ul>\n\n\n\n<p>Tyto subjekty mus\u00ed <strong>zav\u00e9st vhodnou organizaci<\/strong> pro shroma\u017e\u010fov\u00e1n\u00ed \u00fadaj\u016f od dodavatel\u016f, v\u00fdpo\u010det emis\u00ed spojen\u00fdch s dov\u00e1\u017een\u00fdmi produkty a zaji\u0161t\u011bn\u00ed dodr\u017eov\u00e1n\u00ed declara\u010dn\u00edch povinnost\u00ed stanoven\u00fdch pr\u00e1vn\u00edmi p\u0159edpisy Evropsk\u00e9 unie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou hlavn\u00ed povinnosti dovozc\u016f?<\/h2>\n\n\n\n<p>Povinnosti CBAM se d\u011bl\u00ed na n\u011bkolik kl\u00ed\u010dov\u00fdch krok\u016f:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Registrovat se jako deklarant CBAM<\/h3>\n\n\n\n<p>Dovozce se mus\u00ed registrovat u p\u0159\u00edslu\u0161n\u00fdch \u00fa\u0159ad\u016f a z\u00edskat status <strong>opr\u00e1vn\u011bn\u00e9ho deklaranta CBAM<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-5xf2d\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-5xf2d \"><div class=\"eb-notice-wrapper eb-notice-5xf2d\" data-id=\"eb-notice-5xf2d\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Bez tohoto statusu nen\u00ed mo\u017en\u00e9 dov\u00e1\u017eet produkty podl\u00e9haj\u00edc\u00ed CBAM.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2. Shroma\u017e\u010fovat \u00fadaje o uhl\u00edkov\u00fdch emis\u00edch<\/h3>\n\n\n\n<p>Dovozce mus\u00ed <strong>z\u00edskat od sv\u00fdch dodavatel\u016f pot\u0159ebn\u00e9 informace<\/strong> pro v\u00fdpo\u010det emis\u00ed souvisej\u00edc\u00edch s dov\u00e1\u017een\u00fdmi produkty, zejm\u00e9na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159\u00edm\u00e9 emise (scope 1);<\/li>\n\n\n\n<li>Nep\u0159\u00edm\u00e9 emise (scope 2, podle p\u0159\u00edpadu);<\/li>\n\n\n\n<li>\u00dadaje o v\u00fdrob\u011b dov\u00e1\u017een\u00e9ho zbo\u017e\u00ed.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-c5w13\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-c5w13 \"><div class=\"eb-notice-wrapper eb-notice-c5w13\" data-id=\"eb-notice-c5w13\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">To vy\u017eaduje \u00fazkou spolupr\u00e1ci s dodavateli mimo EU.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">3. Deklarovat emise CBAM<\/h3>\n\n\n\n<p>Ka\u017ed\u00fd rok mus\u00ed <strong>dovozci p\u0159edlo\u017eit deklaraci CBAM<\/strong> obsahuj\u00edc\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mno\u017estv\u00ed dov\u00e1\u017een\u00e9ho zbo\u017e\u00ed;<\/li>\n\n\n\n<li>Uhl\u00edkov\u00e9 emise spojen\u00e9 s t\u011bmito dovozy;<\/li>\n\n\n\n<li>Zem\u011b p\u016fvodu produkt\u016f;<\/li>\n\n\n\n<li>Metodiku pou\u017eitou pro v\u00fdpo\u010det emis\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Tato deklarace umo\u017e\u0148uje \u00fa\u0159ad\u016fm <strong>ov\u011b\u0159it shodu dovozu s po\u017eadavky mechanismu CBAM<\/strong> definovan\u00fdmi Evropskou uni\u00ed.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-d9uso\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-d9uso \"><div class=\"eb-notice-wrapper eb-notice-d9uso\" data-id=\"eb-notice-d9uso\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Deklarace mus\u00ed b\u00fdt vypracov\u00e1na v souladu s pravidly a metodikami definovan\u00fdmi Evropskou komis\u00ed.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">4. Nakupovat a vracet certifik\u00e1ty CBAM<\/h3>\n\n\n\n<p>Od definitivn\u00ed f\u00e1ze budou dovozci muset:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nakupovat certifik\u00e1ty CBAM<\/strong> souvisej\u00edc\u00ed s dov\u00e1\u017een\u00fdmi emisemi;<\/li>\n\n\n\n<li><strong>Vracet certifik\u00e1ty CBAM<\/strong> ka\u017ed\u00fd rok podle deklarovan\u00fdch emis\u00ed.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-d95hh\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-d95hh \"><div class=\"eb-notice-wrapper eb-notice-d95hh\" data-id=\"eb-notice-d95hh\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Cena certifik\u00e1t\u016f bude indexov\u00e1na podle evropsk\u00e9 ceny uhl\u00edku (EU ETS).<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">5. Uchov\u00e1vat a archivovat \u00fadaje<\/h3>\n\n\n\n<p>Spole\u010dnosti mus\u00ed uchov\u00e1vat v\u0161echny doklady:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dadaje od dodavatel\u016f: emise, metody a objemy;<\/li>\n\n\n\n<li>V\u00fdpo\u010dty emis\u00ed: pou\u017eit\u00e9 metody a v\u00fdsledky;<\/li>\n\n\n\n<li>Celn\u00ed doklady: dovozn\u00ed deklarace;<\/li>\n\n\n\n<li>Deklarace CBAM: zpr\u00e1vy p\u0159edan\u00e9 \u00fa\u0159ad\u016fm.<\/li>\n<\/ul>\n\n\n\n<p>Tyto prvky mus\u00ed b\u00fdt <strong>spolehliv\u011b archivov\u00e1ny a snadno dostupn\u00e9 v p\u0159\u00edpad\u011b kontroly<\/strong> p\u0159\u00edslu\u0161n\u00fdmi \u00fa\u0159ady, aby byla prok\u00e1z\u00e1na shoda deklarac\u00ed CBAM.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-hub6d\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-hub6d \"><div class=\"eb-flex-container eb-flex-container-hub6d\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-t4qsj\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-t4qsj \"><div class=\"eb-flex-container eb-flex-container-t4qsj\"><div class=\"eb-flex-container-inner\">\n<figure class=\"wp-block-image size-medium\"><img decoding=\"async\" width=\"300\" height=\"180\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2024\/12\/asd-customs-screenshot-1-v2-300x180.png\" alt=\"\" class=\"wp-image-185356\" style=\"aspect-ratio:1.6667408231368186\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2024\/12\/asd-customs-screenshot-1-v2-300x180.png 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2024\/12\/asd-customs-screenshot-1-v2-768x461.png 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2024\/12\/asd-customs-screenshot-1-v2.png 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-background-background-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.asd-int.com\/cs\/asd-customs\/\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;color:#a34740;font-size:15px\">OBJEVTE ASD Customs<\/a><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-687f2\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-687f2 \"><div class=\"eb-flex-container eb-flex-container-687f2\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-text root-eb-text-1hrfv\"><div class=\"eb-parent-wrapper eb-parent-eb-text-1hrfv \"><div class=\"eb-text-wrapper eb-text-1hrfv\" data-id=\"eb-text-1hrfv\"><p class=\"eb-text\"><strong>Archivujte sv\u016fj CBAM s <\/strong><br><strong>ASD Customs<\/strong><\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-text root-eb-text-eo4sd\"><div class=\"eb-parent-wrapper eb-parent-eb-text-eo4sd \"><div class=\"eb-text-wrapper eb-text-eo4sd\" data-id=\"eb-text-eo4sd\"><p class=\"eb-text\">D\u00edky na\u0161emu specializovan\u00e9mu \u0159e\u0161en\u00ed <strong>ASD Customs<\/strong> centralizujete v\u0161echny sv\u00e9 celn\u00ed postupy a dokumenty v jedin\u00e9m rozhran\u00ed a z\u00e1rove\u0148 z\u00edsk\u00e1te <strong>strukturovan\u00fd archiv spl\u0148uj\u00edc\u00ed po\u017eadavky CBAM<\/strong>.<\/p><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou kroky pro dosa\u017een\u00ed shody s CBAM?<\/h2>\n\n\n\n<p><strong>Mechanismus uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch (CBAM)<\/strong> neboli <em>uhl\u00edkov\u00e1 da\u0148<\/em> je <strong>zav\u00e1d\u011bn ve dvou f\u00e1z\u00edch<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159echodn\u00e1 f\u00e1ze (2023\u20132025)<\/h3>\n\n\n\n<p>B\u011bhem tohoto obdob\u00ed se spole\u010dnosti mus\u00ed p\u0159ipravit na nov\u00e9 povinnosti <strong>bez p\u0159\u00edm\u00e9ho finan\u010dn\u00edho dopadu<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u017d\u00e1dn\u00e1 povinnost n\u00e1kupu certifik\u00e1t\u016f CBAM;<\/li>\n\n\n\n<li>Povinnost \u010dtvrtletn\u00edho reportingu dot\u010den\u00fdch dovoz\u016f;<\/li>\n\n\n\n<li>Shroma\u017e\u010fov\u00e1n\u00ed a p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f o emis\u00edch CO\u2082.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Definitivn\u00ed f\u00e1ze (od roku 2026)<\/h3>\n\n\n\n<p>Od roku 2026 <strong>se za\u0159\u00edzen\u00ed st\u00e1v\u00e1 pln\u011b funk\u010dn\u00edm<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Povinn\u00fd n\u00e1kup certifik\u00e1t\u016f CBAM odpov\u00eddaj\u00edc\u00edch dov\u00e1\u017een\u00fdm emis\u00edm;<\/li>\n\n\n\n<li>P\u0159edkl\u00e1d\u00e1n\u00ed \u00fapln\u00fdch ro\u010dn\u00edch deklarac\u00ed;<\/li>\n\n\n\n<li>Finan\u010dn\u00ed shoda s po\u017eadavky mechanismu.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/Calendrier-CBAM-CS-1.jpg\" alt=\"\" class=\"wp-image-208653\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/Calendrier-CBAM-CS-1.jpg 800w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/Calendrier-CBAM-CS-1-300x169.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/Calendrier-CBAM-CS-1-768x432.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Zdroj: European Commission<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 \u00fadaje je nutn\u00e9 shroma\u017e\u010fovat?<\/h2>\n\n\n\n<p>V r\u00e1mci CBAM mus\u00ed dovozci <strong>zav\u00e9st spolehliv\u00fd a strukturovan\u00fd syst\u00e9m shroma\u017e\u010fov\u00e1n\u00ed \u00fadaj\u016f<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Povinn\u00e9 \u00fadaje k shroma\u017e\u010fov\u00e1n\u00ed<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Identifikace produktu<\/strong> (k\u00f3d CN), kter\u00e1 umo\u017e\u0148uje p\u0159esnou klasifikaci zbo\u017e\u00ed podle celn\u00ed nomenklatury a ur\u010den\u00ed jeho zp\u016fsobilosti pro Mechanismus uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch (MACF\/CBAM);<\/li>\n\n\n\n<li><strong>Dov\u00e1\u017een\u00e1 mno\u017estv\u00ed<\/strong> produktu vyj\u00e1d\u0159en\u00e1 v p\u0159\u00edslu\u0161n\u00fdch jednotk\u00e1ch (tuny, kilogramy, MWh atd.) pro m\u011b\u0159en\u00ed dot\u010den\u00fdch objem\u016f;<\/li>\n\n\n\n<li><strong>P\u0159\u00edm\u00e9 emise<\/strong> produktu odpov\u00eddaj\u00edc\u00ed sklen\u00edkov\u00fdm plyn\u016fm vznikl\u00fdm b\u011bhem v\u00fdrobn\u00edho procesu;<\/li>\n\n\n\n<li><strong>Nep\u0159\u00edm\u00e9 emise<\/strong> (podle produktu), zejm\u00e9na souvisej\u00edc\u00ed se spot\u0159ebou energie pou\u017eit\u00e9 k v\u00fdrob\u011b zbo\u017e\u00ed, jako je elekt\u0159ina;<\/li>\n\n\n\n<li><strong>Metodika v\u00fdpo\u010dtu<\/strong> up\u0159es\u0148uj\u00edc\u00ed metody, zdroje \u00fadaj\u016f a p\u0159edpoklady pou\u017eit\u00e9 k odhadu emis\u00ed;<\/li>\n\n\n\n<li><strong>Zem\u011b v\u00fdroby<\/strong> ud\u00e1vaj\u00edc\u00ed zem\u011bpisn\u00fd p\u016fvod zbo\u017e\u00ed a umo\u017e\u0148uj\u00edc\u00ed identifikaci platn\u00e9ho regula\u010dn\u00edho r\u00e1mce;<\/li>\n\n\n\n<li><strong>\u00dadaje o v\u00fdrobn\u00edch za\u0159\u00edzen\u00edch<\/strong> shroma\u017e\u010fuj\u00edc\u00ed informace o m\u00edstech v\u00fdroby (lokalita, pr\u016fmyslov\u00e9 postupy, pou\u017eit\u00e9 technologie) pro zaji\u0161t\u011bn\u00ed sledovatelnosti a spolehlivosti deklarovan\u00fdch \u00fadaj\u016f.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159\u00edklad tabulky pro shroma\u017e\u010fov\u00e1n\u00ed<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00dadaj<\/strong><\/td><td><strong>Popis<\/strong><\/td><td><strong>Zdroj<\/strong><\/td><\/tr><tr><td>K\u00f3d produktu<\/td><td>Celn\u00ed k\u00f3d CN<\/td><td>Celn\u00ed deklarace<\/td><\/tr><tr><td>P\u0159\u00edm\u00e9 emise<\/td><td>CO\u2082 vznikl\u00fd p\u0159i v\u00fdrob\u011b<\/td><td>Dodavatel<\/td><\/tr><tr><td>Nep\u0159\u00edm\u00e9 emise<\/td><td>Spot\u0159ebovan\u00e1 elekt\u0159ina<\/td><td>Dodavatel \/ energetick\u00fd mix<\/td><\/tr><tr><td>Dov\u00e1\u017een\u00e9 mno\u017estv\u00ed<\/td><td>Objem nebo hmotnost<\/td><td>Obchodn\u00ed doklady<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-p8pdq\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-p8pdq \"><div class=\"eb-notice-wrapper eb-notice-p8pdq\" data-id=\"eb-notice-p8pdq\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Kvalita \u00fadaj\u016f je z\u00e1sadn\u00ed pro vyhnut\u00ed se pokut\u00e1m.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak vypo\u010d\u00edtat emise v r\u00e1mci CBAM?<\/h2>\n\n\n\n<p>V\u00fdpo\u010det emis\u00ed v r\u00e1mci CBAM <strong>spo\u010d\u00edv\u00e1 na standardizovan\u00fdch metodik\u00e1ch definovan\u00fdch Evropskou uni\u00ed<\/strong>, aby byla zaji\u0161t\u011bna harmonizace \u00fadaj\u016f a srovnatelnost mezi r\u016fzn\u00fdmi provozovateli a t\u0159et\u00edmi zem\u011bmi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zjednodu\u0161en\u00fd vzorec<\/h3>\n\n\n\n<div class=\"wp-block-math\"><math display=\"block\"><semantics><mrow><mi>E<\/mi><mi>m<\/mi><mi>i<\/mi><mi>s<\/mi><mi>e<\/mi><mo>=<\/mo><mi>V<\/mi><mi>y<\/mi><mi>r<\/mi><mi>o<\/mi><mi>b<\/mi><mi>e<\/mi><mi>n<\/mi><mover><mi>e<\/mi><mo stretchy=\"false\" class=\"tml-xshift\" style=\"math-style:normal;math-depth:0;\">\u02ca<\/mo><\/mover><mi>m<\/mi><mi>n<\/mi><mi>o<\/mi><mover><mi>z<\/mi><mo stretchy=\"false\" class=\"tml-xshift\" style=\"math-style:normal;math-depth:0;\">\u02c7<\/mo><\/mover><mi>s<\/mi><mi>t<\/mi><mi>v<\/mi><mover><mi>\u0131<\/mi><mo stretchy=\"false\" class=\"tml-xshift\" style=\"math-style:normal;math-depth:0;\">\u02ca<\/mo><\/mover><mo>\u00d7<\/mo><mi>E<\/mi><mi>m<\/mi><mi>i<\/mi><mi>s<\/mi><mi>n<\/mi><mover><mi>\u0131<\/mi><mo stretchy=\"false\" class=\"tml-xshift\" style=\"math-style:normal;math-depth:0;\">\u02ca<\/mo><\/mover><mi>f<\/mi><mi>a<\/mi><mi>k<\/mi><mi>t<\/mi><mi>o<\/mi><mi>r<\/mi><\/mrow><annotation encoding=\"application\/x-tex\">Emise = Vyroben\u00e9 mno\u017estv\u00ed \u00d7 Emisn\u00ed faktor<\/annotation><\/semantics><\/math><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Krit\u00e9ria pro variabilitu emisn\u00edch faktor\u016f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Typ produktu<\/strong>: ka\u017ed\u00fd produkt m\u00e1 vlastn\u00ed uhl\u00edkovou intenzitu spojenou s pou\u017eit\u00fdmi surovinami a pot\u0159ebn\u00fdmi v\u00fdrobn\u00edmi kroky.<\/li>\n\n\n\n<li><strong>Zem\u011b v\u00fdroby<\/strong>: rozd\u00edly v energetick\u00e9m mixu a regulaci ovliv\u0148uj\u00ed \u00farove\u0148 emis\u00ed.<\/li>\n\n\n\n<li><strong>Pou\u017eit\u00e9 technologie<\/strong>: modern\u011bj\u0161\u00ed a efektivn\u011bj\u0161\u00ed pr\u016fmyslov\u00e9 postupy obvykle umo\u017e\u0148uj\u00ed sn\u00ed\u017eit emise.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-cnuz9\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-cnuz9 \"><div class=\"eb-notice-wrapper eb-notice-cnuz9\" data-id=\"eb-notice-cnuz9\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">P\u0159i absenci spolehliv\u00fdch \u00fadaj\u016f lze pou\u017e\u00edt v\u00fdchoz\u00ed hodnoty, kter\u00e9 jsou \u010dasto penalizuj\u00edc\u00ed.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou declara\u010dn\u00ed povinnosti CBAM?<\/h2>\n\n\n\n<p>Declara\u010dn\u00ed povinnosti v r\u00e1mci CBAM spo\u010d\u00edvaj\u00ed ve shroma\u017e\u010fov\u00e1n\u00ed a pravideln\u00e9m p\u0159ed\u00e1v\u00e1n\u00ed informac\u00ed o emis\u00edch spojen\u00fdch s dov\u00e1\u017een\u00fdm zbo\u017e\u00edm:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u010ctvrtletn\u00ed deklarace (p\u0159echodn\u00e1 f\u00e1ze)<\/strong>: provozovatel\u00e9 mus\u00ed pravideln\u011b p\u0159ed\u00e1vat \u00fadaje o emis\u00edch spojen\u00fdch s dov\u00e1\u017een\u00fdm zbo\u017e\u00edm, aby byl zaji\u0161t\u011bn postupn\u00fd monitoring b\u011bhem p\u0159echodn\u00e9ho obdob\u00ed.<\/li>\n\n\n\n<li><strong>Ro\u010dn\u00ed deklarace (definitivn\u00ed f\u00e1ze)<\/strong>: ka\u017edoro\u010dn\u011b mus\u00ed b\u00fdt p\u0159edlo\u017eena \u00fapln\u00e1 deklarace obsahuj\u00edc\u00ed ve\u0161ker\u00e9 informace o emis\u00edch a dov\u00e1\u017een\u00fdch objemech.<\/li>\n\n\n\n<li><strong>Zd\u016fvodn\u011bn\u00ed emis\u00ed<\/strong>: deklarovan\u00e9 emise mus\u00ed b\u00fdt podpo\u0159eny spolehliv\u00fdmi a dokumentovan\u00fdmi \u00fadaji, kter\u00e9 umo\u017e\u0148uj\u00ed prok\u00e1zat jejich p\u0159esnost a shodu.<\/li>\n\n\n\n<li><strong>P\u0159ed\u00e1v\u00e1n\u00ed prost\u0159ednictv\u00edm specializovan\u00e9ho registru CBAM<\/strong>: ve\u0161ker\u00e9 informace mus\u00ed b\u00fdt centralizov\u00e1ny a p\u0159ed\u00e1v\u00e1ny prost\u0159ednictv\u00edm specifick\u00e9ho registru, kter\u00fd zaji\u0161\u0165uje sledovatelnost a monitoring deklarac\u00ed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Principy, kter\u00e9 je t\u0159eba dodr\u017eovat u deklarac\u00ed<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u0159esn\u00e9<\/strong>: deklarovan\u00e9 informace mus\u00ed v\u011brn\u011b odr\u00e1\u017eet skute\u010dnost emis\u00ed a v\u00fdrobn\u00edch \u00fadaj\u016f, bez v\u00fdznamn\u00fdch chyb nebo aproximac\u00ed.<\/li>\n\n\n\n<li><strong>Ov\u011b\u0159iteln\u00e9<\/strong>: \u00fadaje mus\u00ed b\u00fdt kdykoli kontrolovateln\u00e9 a zd\u016fvodniteln\u00e9 pomoc\u00ed spolehliv\u00fdch dokument\u016f a sledovateln\u00fdch zdroj\u016f.<\/li>\n\n\n\n<li><strong>Sledovateln\u00e9<\/strong>: ka\u017ed\u00fd \u00fadaj mus\u00ed b\u00fdt mo\u017en\u00e9 vysledovat od jeho p\u016fvodu a\u017e po deklaraci, aby byla zaji\u0161t\u011bna \u00fapln\u00e1 transparentnost.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e1 jsou rizika v p\u0159\u00edpad\u011b nespln\u011bn\u00ed shody?<\/h2>\n\n\n\n<p>Nedodr\u017een\u00ed povinnost\u00ed spojen\u00fdch s uhl\u00edkovou dan\u00ed (CBAM) m\u016f\u017ee v\u00e9st k <strong>v\u00fdznamn\u00fdm d\u016fsledk\u016fm pro dov\u00e1\u017eej\u00edc\u00ed spole\u010dnosti<\/strong> jak finan\u010dn\u00edm, tak provozn\u00edm a regula\u010dn\u00edm, jako nap\u0159\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finan\u010dn\u00ed pokuty;<\/li>\n\n\n\n<li>Odm\u00edtnut\u00ed dovozu;<\/li>\n\n\n\n<li>Spr\u00e1vn\u00ed sankce;<\/li>\n\n\n\n<li>Blokace na celnici.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-2q8cn\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-2q8cn \"><div class=\"eb-notice-wrapper eb-notice-2q8cn\" data-id=\"eb-notice-2q8cn\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f K zapamatov\u00e1n\u00ed<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Celn\u00ed a environment\u00e1ln\u00ed \u00fa\u0159ady mohou prov\u00e1d\u011bt kontroly.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se efektivn\u011b p\u0159ipravit na CBAM?<\/h2>\n\n\n\n<p>Pro efektivn\u00ed p\u0159edv\u00edd\u00e1n\u00ed po\u017eadavk\u016f CBAM je z\u00e1sadn\u00ed strukturovat p\u0159\u00edstup p\u0159edem a <strong>osvojit si osv\u011bd\u010den\u00e9 postupy<\/strong>, kter\u00e9 zajist\u00ed shodu a z\u00e1rove\u0148 optimalizuj\u00ed intern\u00ed procesy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kl\u00ed\u010dov\u00e9 kroky pro dosa\u017een\u00ed shody s CBAM<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Identifikovat dot\u010den\u00e9 produkty<\/strong> ur\u010den\u00edm zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho CBAM, aby bylo mo\u017en\u00e9 soust\u0159edit \u00fasil\u00ed na skute\u010dn\u011b ovlivn\u011bn\u00e9 toky;<\/li>\n\n\n\n<li><strong>Mapovat dodavatele<\/strong> anal\u00fdzou dodavatelsk\u00e9ho \u0159et\u011bzce za \u00fa\u010delem identifikace subjekt\u016f schopn\u00fdch poskytnout spolehliv\u00e9 \u00fadaje o emis\u00edch;<\/li>\n\n\n\n<li><strong>Zav\u00e9st syst\u00e9m shroma\u017e\u010fov\u00e1n\u00ed \u00fadaj\u016f<\/strong> strukturov\u00e1n\u00edm a centralizac\u00ed zp\u011btn\u00e9ho toku informac\u00ed pot\u0159ebn\u00fdch pro v\u00fdpo\u010det emis\u00ed;<\/li>\n\n\n\n<li><strong>\u0160kolit intern\u00ed t\u00fdmy<\/strong> sensibilizac\u00ed spolupracovn\u00edk\u016f na povinnosti CBAM pro zaji\u0161t\u011bn\u00ed dobr\u00e9ho osvojen\u00ed;<\/li>\n\n\n\n<li><strong>Automatizovat procesy<\/strong> pomoc\u00ed digit\u00e1ln\u00edch n\u00e1stroj\u016f pro zv\u00fd\u0161en\u00ed spolehlivosti v\u00fdpo\u010dt\u016f, omezen\u00ed chyb a zv\u00fd\u0161en\u00ed efektivity;<\/li>\n\n\n\n<li><strong>Zav\u00e9st n\u00e1stroje pro uhl\u00edkov\u00e9 sledov\u00e1n\u00ed<\/strong> pro pr\u016fb\u011b\u017en\u00e9 monitorov\u00e1n\u00ed emis\u00ed za \u00fa\u010delem p\u0159edv\u00edd\u00e1n\u00ed declara\u010dn\u00edch povinnost\u00ed a regula\u010dn\u00edch zm\u011bn.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Strategick\u00e9 osv\u011bd\u010den\u00e9 postupy CBAM<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Za\u010dlenit CBAM do strategie dodavatelsk\u00e9ho \u0159et\u011bzce;<\/li>\n\n\n\n<li>Spolupracovat s dodavateli schopn\u00fdmi poskytnout spolehliv\u00e9 \u00fadaje;<\/li>\n\n\n\n<li>P\u0159edv\u00eddat n\u00e1klady spojen\u00e9 s certifik\u00e1ty;<\/li>\n\n\n\n<li>Zav\u00e9st intern\u00ed audity.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Krok<\/th><th>Akce<\/th><th>Popis<\/th><th>Obdob\u00ed \/ \u010casov\u00fd r\u00e1mec<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Identifikovat zp\u016fsobilost<\/td><td>Ov\u011b\u0159it, zda dov\u00e1\u017een\u00e9 produkty podl\u00e9haj\u00ed CBAM (cement, ocel, hlin\u00edk, hnojiva, elekt\u0159ina, vod\u00edk atd.)<\/td><td>P\u0159edem<\/td><\/tr><tr><td>2<\/td><td>Registrovat se<\/td><td>Registrace jako dovozce v registru CBAM Evropsk\u00e9 unie<\/td><td>P\u0159echodn\u00e1 f\u00e1ze, pot\u00e9 povinn\u00e1<\/td><\/tr><tr><td>3<\/td><td>Shroma\u017e\u010fovat \u00fadaje<\/td><td>Z\u00edskat od dodavatel\u016f mimo EU \u00fadaje o emis\u00edch a dov\u00e1\u017een\u00fdch objemech<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><\/tr><tr><td>4<\/td><td>Vypo\u010d\u00edtat emise<\/td><td>V\u00fdpo\u010det p\u0159\u00edm\u00fdch a nep\u0159\u00edm\u00fdch emis\u00ed podle metodik Evropsk\u00e9 komise<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><\/tr><tr><td>5<\/td><td>Deklarovat emise<\/td><td>P\u0159ed\u00e1v\u00e1n\u00ed \u010dtvrtletn\u00edch deklarac\u00ed CBAM<\/td><td>P\u0159echodn\u00e1 f\u00e1ze (2023\u20132025)<\/td><\/tr><tr><td>6<\/td><td>Nakupovat certifik\u00e1ty<\/td><td>N\u00e1kup certifik\u00e1t\u016f CBAM odpov\u00eddaj\u00edc\u00edch dov\u00e1\u017een\u00fdm emis\u00edm<\/td><td>Definitivn\u00ed f\u00e1ze (od roku 2026)<\/td><\/tr><tr><td>7<\/td><td>Vracet certifik\u00e1ty<\/td><td>Ro\u010dn\u00ed vr\u00e1cen\u00ed certifik\u00e1t\u016f podle deklarovan\u00fdch emis\u00ed<\/td><td>Od roku 2026<\/td><\/tr><tr><td>8<\/td><td>Ov\u011b\u0159ovat a auditovat<\/td><td>Kontrola \u00fadaj\u016f, ov\u011b\u0159en\u00ed akreditovan\u00fdmi org\u00e1ny<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><\/tr><tr><td>9<\/td><td>Zav\u00e9st intern\u00ed organizaci<\/td><td>Strukturovat procesy (ERP, celnictv\u00ed, n\u00e1kup, shoda) a \u0161kolit t\u00fdmy<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 dopady m\u00e1 CBAM na dov\u00e1\u017eej\u00edc\u00ed spole\u010dnosti?<\/h2>\n\n\n\n<p>CBAM p\u0159in\u00e1\u0161\u00ed n\u011bkolik <strong>v\u00fdznamn\u00fdch dopad\u016f pro dov\u00e1\u017eej\u00edc\u00ed spole\u010dnosti<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Finan\u010dn\u00ed dopad<\/h3>\n\n\n\n<p>Opat\u0159en\u00ed m\u016f\u017ee v\u00e9st k <strong>zv\u00fd\u0161en\u00ed n\u00e1klad\u016f na dovoz<\/strong>, zejm\u00e9na kv\u016fli <strong>povinnosti nakupovat certifik\u00e1ty CBAM<\/strong> (<a href=\"https:\/\/www.asd-int.com\/cs\/mechanismus-uhlikoveho-vyrovnani-na-hranicich-cbam\/\" target=\"_blank\" rel=\"noreferrer noopener\">CBAM (Uhl\u00edkov\u00e1 da\u0148)<\/a>), jejich\u017e cena je nav\u00e1z\u00e1na na uhl\u00edkov\u00e9 emise spojen\u00e9 s dov\u00e1\u017een\u00fdmi produkty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Provozn\u00ed dopad<\/h3>\n\n\n\n<p>Dosa\u017een\u00ed shody znamen\u00e1 <strong>zkomplikov\u00e1n\u00ed <a href=\"https:\/\/asdgroupcustoms.com\/cz\/sprava-celnich-formalit-a-odbaveni\/\" target=\"_blank\" rel=\"noreferrer noopener\">celn\u00edch proces\u016f<\/a><\/strong>, s dodate\u010dn\u00fdmi declara\u010dn\u00edmi povinnostmi a zv\u00fd\u0161enou pot\u0159ebou sledov\u00e1n\u00ed a spr\u00e1vy \u00fadaj\u016f, co\u017e m\u016f\u017ee <strong>vy\u017eadovat zaveden\u00ed nov\u00fdch n\u00e1stroj\u016f a intern\u00edch postup\u016f<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Strategick\u00fd dopad<\/h3>\n\n\n\n<p>Dlouhodob\u011b m\u016f\u017ee CBAM <strong>v\u00e9st k p\u0159ekonfigurov\u00e1n\u00ed dodavatelsk\u00fdch \u0159et\u011bzc\u016f<\/strong>, p\u0159i\u010dem\u017e spole\u010dnosti budou motivov\u00e1ny <strong>up\u0159ednost\u0148ovat environment\u00e1ln\u011b \u0161etrn\u011bj\u0161\u00ed dodavatele<\/strong> za \u00fa\u010delem sn\u00ed\u017een\u00ed expozice n\u00e1klad\u016fm spojen\u00fdm s emisemi.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Podle Paola Gentiloniho, komisa\u0159e pro ekonomiku:<\/p>\n\n\n\n<p><em>\u201eDohoda uzav\u0159en\u00e1 dnes r\u00e1no p\u0159edstavuje rozhoduj\u00edc\u00ed krok k zah\u00e1jen\u00ed prvn\u00edho mechanismu uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch na sv\u011bt\u011b a srde\u010dn\u011b blahop\u0159eji vyjednava\u010d\u016fm instituc\u00ed EU k tomuto historick\u00e9mu \u00fasp\u011bchu. MACF je v srdci \u00fasil\u00ed EU o dosa\u017een\u00ed sv\u00fdch ambici\u00f3zn\u00edch klimatick\u00fdch c\u00edl\u016f v r\u00e1mci Zelen\u00e9 dohody pro Evropu. Pos\u00edl\u00e1 d\u016fle\u017eit\u00fd sign\u00e1l v\u00fdrobc\u016fm po cel\u00e9m sv\u011bt\u011b, \u017ee EU je odhodl\u00e1na sni\u017eovat emise a o\u010dek\u00e1v\u00e1 stejnou \u00farove\u0148 z\u00e1vazku od pr\u016fmyslov\u00fdch spole\u010dnost\u00ed vyv\u00e1\u017eej\u00edc\u00edch do EU, bez ohledu na to, kde se nach\u00e1zej\u00ed.\u201c<\/em><\/p>\n\n\n\n<p><em>Zdroj: <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/cs\/ip_22_7719\" target=\"_blank\" rel=\"noreferrer noopener\">tiskov\u00e1 zpr\u00e1va Evropsk\u00e9 komise<\/a> (Press corner)<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>CBAM: souhrnn\u00e1 tabulka povinnost\u00ed dovozc\u016f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Povinnost<\/strong><\/td><td><strong>Popis<\/strong><\/td><td><strong>Frekvence<\/strong><\/td><td><strong>F\u00e1ze<\/strong><\/td><\/tr><tr><td>Registrace<\/td><td>Status opr\u00e1vn\u011bn\u00e9ho deklaranta<\/td><td>Jednor\u00e1zov\u011b<\/td><td>P\u0159echodn\u00e1 &amp; definitivn\u00ed<\/td><\/tr><tr><td>Shroma\u017e\u010fov\u00e1n\u00ed \u00fadaj\u016f<\/td><td>Emisn\u00ed \u00fadaje od dodavatel\u016f<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><td>P\u0159echodn\u00e1 &amp; definitivn\u00ed<\/td><\/tr><tr><td>Deklarace CBAM<\/td><td>Reporting emis\u00ed<\/td><td>\u010ctvrtletn\u00ed, pot\u00e9 ro\u010dn\u00ed<\/td><td>Ob\u011b f\u00e1ze<\/td><\/tr><tr><td>N\u00e1kup certifik\u00e1t\u016f<\/td><td>Uhl\u00edkov\u00e1 kompenzace<\/td><td>Ro\u010dn\u00ed<\/td><td>Definitivn\u00ed f\u00e1ze<\/td><\/tr><tr><td>Archivace<\/td><td>Uchov\u00e1v\u00e1n\u00ed doklad\u016f<\/td><td>Pr\u016fb\u011b\u017en\u011b<\/td><td>Ob\u011b f\u00e1ze<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">CBAM \u2013 z\u00e1sadn\u00ed transformace pro dovozce<\/h2>\n\n\n\n<p>MACF (CBAM) p\u0159edstavuje struktur\u00e1ln\u00ed v\u00fdvoj mezin\u00e1rodn\u00edho obchodu. <strong>Evropsk\u00fdm dovozc\u016fm ukl\u00e1d\u00e1 nov\u00e9 povinnosti v oblasti transparentnosti, reportingu a environment\u00e1ln\u00ed shody<\/strong>.<\/p>\n\n\n\n<p>Krom\u011b regula\u010dn\u00edho omezen\u00ed p\u0159edstavuje CBAM tak\u00e9 p\u0159\u00edle\u017eitost:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>optimalizovat dodavatelsk\u00e9 \u0159et\u011bzce<\/li>\n\n\n\n<li>pos\u00edlit sledovatelnost<\/li>\n\n\n\n<li>a integrovat uhl\u00edkov\u00e1 krit\u00e9ria do n\u00e1kupn\u00edch rozhodnut\u00ed<\/li>\n<\/ul>\n\n\n\n<p><strong>Spole\u010dnosti, kter\u00e9 tyto povinnosti p\u0159edv\u00eddaj\u00ed ji\u017e nyn\u00ed, budou l\u00e9pe p\u0159ipraveny omezit rizika<\/strong>, ovl\u00e1dnout sv\u00e9 n\u00e1klady a dlouhodob\u011b se p\u0159izp\u016fsobit tomuto nov\u00e9mu evropsk\u00e9mu regula\u010dn\u00edmu r\u00e1mci.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ CBAM: \u010dasto kladen\u00e9 ot\u00e1zky k mechanismu uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone-1024x683.jpg\" alt=\"\" class=\"wp-image-208439\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone-768x512.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone-1200x800.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/04\/faq-cbam-macf-taxe-carbone.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">FAQ CBAM: \u010dasto kladen\u00e9 ot\u00e1zky<\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion  root-eb-accordion-5y5xe\"><div class=\"eb-parent-wrapper eb-parent-eb-accordion-5y5xe \"><div class=\"eb-accordion-container eb-accordion-5y5xe\" data-accordion-type=\"accordion\" data-tab-icon=\"dashicons-plus-alt2\" data-expanded-icon=\"dashicons-minus\" data-transition-duration=\"200\"><div class=\"eb-accordion-inner\">\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-jbbes eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Co je CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>CBAM (Carbon Border Adjustment Mechanism) je mechanismem zaveden\u00fdm Evropskou uni\u00ed, jeho\u017e c\u00edlem je uplatnit uhl\u00edkov\u00e9 n\u00e1klady na dovoz ur\u010dit\u00fdch produkt\u016f, aby se zabr\u00e1nilo naru\u0161en\u00ed konkurence a \u00fanik\u016fm uhl\u00edku.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-xfxnw eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Kter\u00e9 spole\u010dnosti se t\u00fdk\u00e1 CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Spole\u010dnosti, kter\u00e9 dov\u00e1\u017eej\u00ed do Evropsk\u00e9 unie produkty ze sektor\u016f, jako je cement, ocel, hlin\u00edk, hnojiva, elekt\u0159ina nebo vod\u00edk, se t\u00fdk\u00e1 za\u0159\u00edzen\u00ed CBAM.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-7e36t eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Je CBAM povinn\u00fd?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Ano. Po p\u0159echodn\u00e9 f\u00e1zi reportingu se CBAM stane pln\u011b povinn\u00fdm od roku 2026, s n\u00e1kupem a vracen\u00edm certifik\u00e1t\u016f CBAM pro pokryt\u00ed dov\u00e1\u017een\u00fdch emis\u00ed.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-8g5n5 eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jak\u00e9 jsou povinnosti b\u011bhem p\u0159echodn\u00e9 f\u00e1ze?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>B\u011bhem tohoto obdob\u00ed mus\u00ed dovozci p\u0159edev\u0161\u00edm:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li>deklarovat emise souvisej\u00edc\u00ed s dov\u00e1\u017een\u00fdmi produkty<\/li>\n\n\n<li>p\u0159ed\u00e1vat \u010dtvrtletn\u00ed zpr\u00e1vy<\/li>\n\n\n<li>shroma\u017e\u010fovat \u00fadaje od dodavatel\u016f<\/li>\n\n<\/ul>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-efg2z eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Kdy bude nutn\u00e9 nakupovat certifik\u00e1ty CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>N\u00e1kup certifik\u00e1t\u016f CBAM bude vy\u017eadov\u00e1n od definitivn\u00ed f\u00e1ze (2026) v z\u00e1vislosti na emis\u00edch obsa\u017een\u00fdch v dov\u00e1\u017een\u00fdch produktech.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-j429o eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jak se po\u010d\u00edtaj\u00ed emise CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Emise se po\u010d\u00edtaj\u00ed na z\u00e1klad\u011b \u00fadaj\u016f poskytnut\u00fdch v\u00fdrobci mimo EU podle metodik definovan\u00fdch Evropskou komis\u00ed. V p\u0159\u00edpad\u011b absence lze pou\u017e\u00edt v\u00fdchoz\u00ed hodnoty.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-x34nx eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Co se stane v p\u0159\u00edpad\u011b nespln\u011bn\u00ed shody?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>V p\u0159\u00edpad\u011b nedodr\u017een\u00ed povinnost\u00ed CBAM (nep\u0159esn\u00e9 deklarace, absence certifik\u00e1t\u016f) mohou p\u0159\u00edslu\u0161n\u00e9 \u00fa\u0159ady ulo\u017eit finan\u010dn\u00ed sankce.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-npgvd eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jak\u00e9 dokumenty je nutn\u00e9 uchov\u00e1vat?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Spole\u010dnosti mus\u00ed uchov\u00e1vat:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li>\u00fadaje od dodavatel\u016f<\/li>\n\n\n<li>v\u00fdpo\u010dty emis\u00ed<\/li>\n\n\n<li>celn\u00ed doklady<\/li>\n\n\n<li>deklarace CBAM<\/li>\n\n<\/ul>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-3fabs eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Plat\u00ed CBAM pro zpracovan\u00e9 produkty?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Ano, n\u011bkter\u00e9 zpracovan\u00e9 produkty obsahuj\u00edc\u00ed materi\u00e1ly z pokryt\u00fdch sektor\u016f mohou spadat do p\u016fsobnosti CBAM podle jejich celn\u00ed klasifikace.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-j84iq eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Lze ode\u010d\u00edst uhl\u00edkov\u00e9 n\u00e1klady ji\u017e zaplacen\u00e9 v zahrani\u010d\u00ed?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Ano, pokud zem\u011b p\u016fvodu uplat\u0148uje ekvivalentn\u00ed uhl\u00edkov\u00fd mechanismus, lze ji\u017e uhrazen\u00e9 uhl\u00edkov\u00e9 n\u00e1klady ode\u010d\u00edst, a to na z\u00e1klad\u011b ov\u011b\u0159en\u00fdch doklad\u016f.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-i9lq8 eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">T\u00fdk\u00e1 se CBAM mal\u00fdch podnik\u016f?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Ano, pokud dov\u00e1\u017eej\u00ed pokryt\u00e9 produkty, mohou b\u00fdt povinnostmi CBAM dot\u010deny i mal\u00e9 a st\u0159edn\u00ed podniky.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-iw8av eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Existuj\u00ed hranice pro osvobozen\u00ed od CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>V t\u00e9to f\u00e1zi CBAM nep\u0159edpokl\u00e1d\u00e1 obecnou hranici osvobozen\u00ed na z\u00e1klad\u011b obratu nebo objem\u016f, ale mohou existovat specifick\u00e9 v\u00fdjimky podle p\u0159\u00edpadu.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-bicjp eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jak funguje cena certifik\u00e1t\u016f CBAM?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Cena certifik\u00e1t\u016f je indexov\u00e1na podle pr\u016fm\u011brn\u00e9 ceny kv\u00f3t syst\u00e9mu EU ETS, aby byla zaji\u0161t\u011bna ekvivalence s uhl\u00edkov\u00fdmi n\u00e1klady, kter\u00e9 nesou evrop\u0161t\u00ed v\u00fdrobci.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-eb62o eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jsou zahrnuty nep\u0159\u00edm\u00e9 emise?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>Ano, u n\u011bkter\u00fdch sektor\u016f, jako je elekt\u0159ina, mohou b\u00fdt nep\u0159\u00edm\u00e9 emise zahrnuty do v\u00fdpo\u010dtu emis\u00ed CBAM.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-t8qnt eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">Jak\u00fd je rozd\u00edl mezi CBAM a klasickou uhl\u00edkovou dan\u00ed?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>CBAM a klasick\u00e1 uhl\u00edkov\u00e1 da\u0148 sleduj\u00ed podobn\u00fd c\u00edl (internalizovat n\u00e1klady na emise CO\u2082), ale jejich fungov\u00e1n\u00ed se li\u0161\u00ed v n\u011bkolika bodech:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>CBAM<\/strong>: mechanismus \u00fapravy na hranic\u00edch Evropsk\u00e9 unie aplikovan\u00fd na dovoz uhl\u00edkov\u011b n\u00e1ro\u010dn\u00fdch produkt\u016f. Spo\u010d\u00edv\u00e1 v n\u00e1kupu a vracen\u00ed certifik\u00e1t\u016f CBAM ekvivalentn\u00edch evropsk\u00e9 cen\u011b uhl\u00edku (EU ETS).<\/li>\n\n\n<li><strong>Klasick\u00e1 uhl\u00edkov\u00e1 da\u0148<\/strong>: p\u0159\u00edm\u00e1 da\u0148 uplat\u0148ovan\u00e1 na emise CO\u2082 na n\u00e1rodn\u00ed \u00farovni, obvykle placen\u00e1 v\u00fdrobci nebo spot\u0159ebiteli na \u00fazem\u00ed.<\/li>\n\n<\/ul>\n\n\n<p>Shrnuto, uhl\u00edkov\u00e1 da\u0148 se uplat\u0148uje uvnit\u0159 zem\u011b, zat\u00edmco CBAM c\u00edl\u00ed na dovozy, aby vyrovnal uhl\u00edkov\u00e9 n\u00e1klady mezi evropsk\u00fdmi a dov\u00e1\u017een\u00fdmi produkty a zabr\u00e1nil naru\u0161en\u00ed konkurence a p\u0159esun\u016fm emis\u00ed.<\/p>\n\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-un5sw eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-5y5xe\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-5y5xe\"><span class=\"dashicon dashicons dashicons-plus-alt2 eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-5y5xe\"><h3 class=\"eb-accordion-title\">CBAM vs EU ETS: jak\u00e9 rozd\u00edly?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-5y5xe\"><div class=\"eb-accordion-content\">\n\n<p>CBAM a syst\u00e9m EU ETS (evropsk\u00fd uhl\u00edkov\u00fd trh) jsou dva dopl\u0148kov\u00e9 mechanismy Evropsk\u00e9 unie, ale uplat\u0148uj\u00ed se v r\u016fzn\u00fdch kontextech:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>EU ETS (Emissions Trading System)<\/strong>: t\u00fdk\u00e1 se za\u0159\u00edzen\u00ed um\u00edst\u011bn\u00fdch v Evropsk\u00e9 unii. Evropsk\u00e9 spole\u010dnosti mus\u00ed nakupovat emisn\u00ed povolenky pro pokryt\u00ed sv\u00fdch emis\u00ed CO\u2082.<\/li>\n\n\n<li><strong>CBAM (Carbon Border Adjustment Mechanism)<\/strong>: uplat\u0148uje se na dovozy produkt\u016f ze t\u0159et\u00edch zem\u00ed, aby ulo\u017eil ekvivalentn\u00ed uhl\u00edkov\u00e9 n\u00e1klady jako ty, kter\u00e9 nesou evrop\u0161t\u00ed v\u00fdrobci.<\/li>\n\n<\/ul>\n\n\n<p>Shrnuto, EU ETS c\u00edl\u00ed na evropsk\u00e9 v\u00fdrobce, zat\u00edmco CBAM se uplat\u0148uje na dovozce, aby obnovil spravedlivou konkurenci a zabr\u00e1nil \u00fanik\u016fm uhl\u00edku.<\/p>\n\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-wsthl\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-wsthl \"><div class=\"eb-cia-wrapper eb-call-to-action-wsthl\" data-icon=\"fas fa-shield-halved\"><div class=\"eb-cia-text-wrapper\"><i class=\"fas fa-shield-halved eb-cia-icon\" icon=\"fas fa-shield-halved\"><\/i><h3 class=\"eb-cia-title\">Zajist\u011bte svou shodu s CBAM s ASD Group<\/h3><p class=\"eb-cia-description\">ASD Group v\u00e1s <strong>doprov\u00e1z\u00ed p\u0159i dosahov\u00e1n\u00ed shody s CBAM<\/strong>, zaji\u0161\u0165uje va\u0161e povinnosti souvisej\u00edc\u00ed s uhl\u00edkovou dan\u00ed, zvy\u0161uje spolehlivost va\u0161ich proces\u016f a pom\u00e1h\u00e1 v\u00e1m p\u0159edv\u00eddat po\u017eadavky mechanismu zaveden\u00e9ho Evropskou uni\u00ed.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/cs\/mechanismus-uhlikoveho-vyrovnani-na-hranicich-cbam\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong><strong>Externalizujte svou spr\u00e1vu CBAM v klidu<\/strong><\/strong> &gt;<\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<p>Zdroje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en\">Evropsk\u00e1 komise \u2013 str\u00e1nka v\u011bnovan\u00e1 CBAM<\/a> (v angli\u010dtin\u011b)<\/li>\n\n\n\n<li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-guidance-and-legislation_en?utm_source=chatgpt.com\">Pr\u016fvodce a legislativa CBAM \u2013 Taxation and Customs Union (EU)<\/a> (v angli\u010dtin\u011b)<\/li>\n\n\n\n<li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/system\/files\/2023-12\/Guidance%20document%20on%20CBAM_0.pdf\">Pr\u016fvodn\u00ed dokument k implementaci CBAM<\/a> (pdf v angli\u010dtin\u011b)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager a Redaktorka<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\">No\u00e9mie je specializovanou redaktorkou ve spole\u010dnosti ASD Group. Vytv\u00e1\u0159\u00ed a spravuje blogov\u00e9 \u010dl\u00e1nky i novinky na na\u0161ich webov\u00fdch str\u00e1nk\u00e1ch, se zam\u011b\u0159en\u00edm na DPH, mezin\u00e1rodn\u00ed dan\u011b, celn\u00ed operace, soci\u00e1ln\u00ed p\u0159edpisy a mezin\u00e1rodn\u00ed obchod. Sv\u00fdm jasn\u00fdm a vzd\u011bl\u00e1vac\u00edm stylem p\u00edsemnosti \u010din\u00ed slo\u017eit\u00e1 a technick\u00e1 t\u00e9mata snadno pochopiteln\u00e1 a relevantn\u00ed pro firmy.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CBAM (Carbon Border Adjustment Mechanism), rovn\u011b\u017e naz\u00fdvan\u00fd CBAM (Uhl\u00edkov\u00e1 da\u0148) nebo \u201euhl\u00edkov\u00e1 da\u0148\u201c, p\u0159edstavuje z\u00e1sadn\u00ed reformu mezin\u00e1rodn\u00edho obchodu zavedenou Evropskou uni\u00ed. C\u00edlem je zav\u00e9st cenu&#8230;<\/p>\n","protected":false},"author":36,"featured_media":208584,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4648,3613,4314,377],"tags":[5068,4506,5079,5095,5056,5083],"pays":[3468],"class_list":["post-208598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-celni-sprava","category-dane","category-douane","category-fiscal","tag-carbon-border-adjustment-mechanism-cbam","tag-mecanisme-dajustement-carbone-aux-frontieres-macf","tag-mechanismus-uhlikoveho-vyrovnani-na-hranicich-cbam","tag-mechanismus-uhlikoveho-vyrovnani-na-hranicich-macf","tag-taxe-carbone","tag-uhlikova-dan","pays-evropska-unie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CBAM: Povinnosti Dovozc\u016f 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