CBAM Declarant

Since the definitive phase (1 January 2026), every importer of covered goods (steel, aluminium, cement, fertilisers, electricity, hydrogen) above the threshold of 50 tonnes per year must obtain authorised CBAM declarant status from their national authority (DGEC in France). They declare the embedded emissions of their imports annually and, from 1 February 2027, buy and surrender CBAM certificates. The first annual declaration is due in September 2027 for 2026. Without this status, imports of covered products may be blocked at customs.