CBAM: publication of the transposition of the European regulation in the French Official Journal

The order transposing the European regulation on the border carbon adjustment mechanism (CBAM) into French law, dated 29/04/2026, was published in the Journal officiel on 30/04.

The order defines those subject to the CBAM as "persons established in a Member State who are responsible, in respect of an import, for the reporting of emissions and the surrender of CBAM certificates in respect of that import".

According to the order, this concerns:
• the importer himself or the designated customs representative who has agreed to be subject to the CBAM, if this importer is established in a Member State;
• the indirect customs representative when the importer is not established in a Member State.

The order also sets out the rules for applying the exemption threshold. Thus, "where the competent administrative authority considers that an importer who does not have the status of authorised CBAM declarant has exceeded the exemption threshold", documentary evidence must be provided to demonstrate that this threshold has not been exceeded.

The importer concerned must be "given the opportunity to…