#TECR2603883PFrench rules updated to match EU carbon border tax implementation
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This ordinance updates French rules so they match the EU carbon border adjustment mechanism. It mainly affects importers of covered goods, who may need authorized declarant status before bringing in products above the exemption threshold. It also sets out how French authorities handle adverse decisions, such as revoking authorized declarant status or imposing fines for importing without it. The text does not create new penalties; it aligns French procedures with EU rules and lets tax, customs, and Bank of France-related information be shared to support checks and reduce duplicate paperwork for businesses.
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Key Changes
- Aligns French law with EU acts adopted under the carbon border adjustment mechanism
- Clarifies procedures for revoking authorized declarant status and for fines tied to unauthorized imports
- Allows information sharing between the tax authority, the competent authority, and the Bank of France to support checks and reduce duplicate requests
Obligations
What this law requires
Importers of covered goods must obtain and hold the status of 'déclarant MACF autorisé' before importing those goods above the exemption threshold under the EU carbon border adjustment mechanism rules referenced in the ordinance.
The competent administrative authority must follow the procedures for adverse individual decisions specified by the ordinance when revoking authorized CBAM declarant status or imposing an administrative fine for importing goods without that status above the exemption threshold.
DGFiP agents and agents of the competent administrative authority must exchange information they hold or collect in the course of their respective missions when needed for CBAM-related controls and requests.
The competent administrative authority may request from DGFiP the tax information it is required to verify under the CBAM rules, and DGFiP must provide that information through the permitted information-sharing framework described in the ordinance.
When the Commission's computerised register becomes available, applicants for authorized CBAM declarant status are intended to benefit from the 'tell us once' principle, meaning information already held by the administration should not need to be resubmitted for that application.