This study analyses the embodied carbon in the trade flows between Poland and Germany. The calculations are based on data from Eurostat and OECD for 2008. The study uses input-output analysis, which allows the assignment of responsibility to individual flows for generating specific amounts of emissions in the economy. It demonstrates that Polish exports to Germany contain significantly more embodied carbon than do imports from Germany, despite the fact that the value of imports is higher. Moreover, it is found that Polish-German trade flows were responsible for more CO2 emissions that Lithuania and Latvia emitted together in 2008.