Imports of CO2-intensive goods from third countries have not been subject to any compensation levies for upstream CO2 emissions in Austria so far. The same applies at EU level. As part of the presentation of the “Fit for 55" package, the European Commission has presented a draft on a regulation of a CO2 Border Tax Adjustment Mechanism at EU level. By pricing the upstream CO2 emissions of imported CO2-intensive goods, the danger of “carbon leakage" should be prevented. In doing so, the EU wants to take on a pioneering role internationally. First estimates show the potentially far-reaching impact on the cost calculations of companies in carbon-intensive sectors. The regulations are planned to come into force as early as January 1st, 2023.