đź“… CUSTOMS IMPORT: CARBON BORDER ADJUSTMENT MECHANISM
The Carbon Border Adjustment Mechanism (CBAM), introduced by the European Union, aims to reduce greenhouse gas emissions linked to the import of carbon-intensive products. It will gradually complement the climate measures already in place within the EU and will apply to goods imported from non-EU countries.
🏠Products concernedPressure
The CBAM applies to imports from the following sectors:
- Cement
- Electricity
- Fertilizers
- Iron and steel
- Aluminum
- Hydrogen
These products fall under the mechanism when they are released for free circulation within the EU customs territory.
A specific framework also exists for goods resulting from inward processing.
Exemption for small consignmentsCommitment
Shipments valued at less than €150 are exempt from the CBAM, in order to reduce administrative burden. This measure represents around one-third of shipments to the EU, but only a small share of the overall emissions concerned.
What Comes After Deltai?
- Importers of CBAM products
- Indirect customs representatives
🗓️ Implementation timeline
The implementation of the CBAM is gradual and is structured around two phases:
1. Transitional period
From 1 October 2023 to 31 December 2025
During this phase, importers must submit quarterly CBAM reports when lodging their customs declarations.
Starting 1 January 2025, they will also need to apply for authorization as a “CBAM Declarant.”
The CBAM registration platform is European and centralized.
2. Full implementation
From 1 January 2026
Importers will be required to follow a structured compliance process, including:
- Obtaining the status of Authorized CBAM Declarant
- Purchasing CBAM certificates and maintaining a minimum quarterly stock
- Submitting an annual CBAM declaration, verified by an accredited body
- Returning or requesting reimbursement of certificates
- Paying any penalties in case of non-compliance
- o learn more:
- Read the full statement from the Syndicat des Tansitaires Méditerranée Rhône Alpes (STMRA).
đź“… Obligations timeline
- 1 October 2023: Registration on the CBAM platform
- By 31 January 2024: Calculation of imported emissions and submission of the first CBAM report
- 31 July 2024: Correction of declarations, if necessary
- Q1 2025: Submission of the application to become a “CBAM Declarant”
- Throughout 2025: Responses to any additional information requests
- 31 March 2026: Purchase of sufficient CBAM certificates to meet the minimum stock requirement
- By 31 May 2027: Submission of the verified CBAM declaration, requests for reimbursement, and return of certificates
🤝 Support and useful resources
Our customs experts support you in all your procedures related to the CBAM.
Links and contacts:
- The General Directorate for Energy and Climate (DGEC) has published a guide for importers.
- For any questions regarding environmental objectives or the calculation of imported emissions:
📧 questions.MACF@developpement-durable.gouv.fr - The DGDDI provides operational guidelines for the importation of products subject to the CBAM.
