#2026-326French Carbon Border Mechanism Rules Updated for Import Compliance
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law updates France’s national rules for the EU carbon border mechanism, also known as CBAM. It mainly clarifies who must report emissions, who can act as the responsible declarant for an import, and how the administration can suspend that status or fine importers that go over the exemption threshold. It affects importers, indirect customs representatives, and the public bodies that oversee customs, tax, and carbon-market enforcement. Companies that import covered goods should check who is responsible for reporting, prepare proof of import volumes if asked, and budget for fines if they exceed the exemption threshold without the right authorization.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Clarifies key CBAM terms in French law, including emissions, exemption threshold, and who counts as the responsible party for reporting.
- Creates a formal process for revoking authorized CBAM declarant status, including notice and an opportunity to respond.
- Adds rules and fines for importers that exceed the exemption threshold without authorization, including a penalty that can replace the reporting and certificate-surrender duty for the affected imports.
Obligations
What this law requires
When the competent administrative authority considers revoking authorised CBAM declarant status, it must inform the affected person and give them an opportunity to submit observations under conditions set by ministerial order; any revocation decision must be notified and takes effect the day after notification.
If the competent authority believes an importer without authorised CBAM declarant status has exceeded the exemption threshold, it must request documentary evidence from the concerned liable person to prove that the threshold was not exceeded.
The concerned liable person must be able to present documentary evidence showing that the importer did not exceed the CBAM exemption threshold, under conditions set by ministerial order.
If the competent authority concludes that an importer without authorised CBAM declarant status exceeded the exemption threshold, it must impose an individual fine on the concerned liable person, calculated per tonne of chargeable emissions at the amount set in Article L. 229-80.
Payment of the fine discharges the concerned liable person from the obligation to submit a CBAM declaration and surrender CBAM certificates for the imports concerned.