PARIS, 31 OCTOBER 2026 — French authorities are stepping up preparations for the first financial compliance cycle of the European Union’s Carbon Border Adjustment Mechanism (CBAM), focusing on certificate procurement, annual emissions declarations and the administrative procedures required through the EU’s central CBAM Registry.
The French Ministry for the Ecological Transition updated its official information service on 30 October 2026, announcing a technical webinar intended to help importers prepare for their obligations during 2027.
The initiative comes as businesses importing steel, aluminium, cement, fertilisers, hydrogen and electricity prepare to account for the carbon emissions embedded in covered goods entering the EU during 2026.
The announcement concerns implementation and administrative support rather than a legislative change. France has neither introduced a separate national carbon-border tax nor amended the EU’s existing statutory compliance requirements.
February 2027 marks the beginning of certificate purchases
The definitive CBAM regime became operational on 1 January 2026, while purchases of certificates covering imports made during 2026 are scheduled to begin in February 2027.
This creates a time gap between the arrival of covered goods and the start of certificate procurement. Importers must nevertheless account for their expected carbon liabilities throughout the reporting period and prepare the financial resources needed for subsequent compliance.
The French guidance identifies certificate purchasing procedures, adjustments to certificate holdings and annual reporting as important subjects for businesses preparing for the first financial settlement.
From 2027, importers must also meet minimum quarterly certificate-holding requirements calculated against the relevant emissions associated with imported goods. These requirements are intended to limit the accumulation of uncovered CBAM liabilities ahead of the annual declaration and settlement.
For companies handling substantial volumes of carbon-intensive materials, the new purchasing arrangements introduce additional liquidity and working-capital considerations.
CBAM Registry procedures become part of import controls
The forthcoming French webinar will also address developments and additional functionality within the EU CBAM Registry.
The platform is used by importers to manage their authorisation status and carry out the reporting and certificate-related procedures required under the legislation.
Businesses sourcing covered materials from several countries need internal systems connecting customs declarations, product classifications, supplier emissions information and the calculations used to determine certificate obligations.
This is particularly important when importers intend to use actual emissions data supplied by manufacturers outside the EU. Such calculations must comply with the applicable monitoring requirements and independent verification procedures.
Where regulatory default values are permitted, the administrative process may be less demanding. However, the resulting emissions assessment and financial liability can differ considerably from calculations based on verified, installation-specific production data.
Importers must therefore consider the relationship between verification expenditure, administrative requirements and potential differences in carbon costs when establishing their supplier documentation procedures.
First annual declaration covers 2026 imports
The first annual CBAM declaration will cover goods imported during calendar year 2026, with the declaration and corresponding certificate surrender deadline falling in September 2027.
Preparing the declaration requires importers to reconcile customs documentation, applicable product classifications, embedded emissions and relevant regulatory adjustments.
The number of certificates required is not determined by applying a single uniform charge to every tonne of imported goods. Calculations depend on the relevant product, emissions methodology, treatment of equivalent EU ETS free allowances and eligible carbon prices effectively paid in the country of origin.
Consequently, the published certificate price alone does not represent the final CBAM cost for every imported product.
Suppliers outside the EU have an important role in this process because importers depend on reliable production-level information to substantiate their declarations.
Steel and aluminium manufacturers may need to document relevant manufacturing processes and precursor materials. Cement producers must maintain emissions records consistent with the applicable treatment of clinker and other covered products.
Electricity exporters face additional technical conditions concerning emissions calculations and eligibility requirements where actual emissions are claimed.
Conflicting webinar dates require clarification
The updated French government notice contains inconsistent information about the scheduled event.
The heading specifies 10 November 2026 at 14:00, whereas one section of the accompanying text refers to 5 November. Other French industry notices also identify 10 November as the event date.
Importers should confirm the final schedule with the organising authority before making participation arrangements.
The discrepancy concerns the webinar timetable and does not alter any statutory CBAM reporting, certificate-purchasing or surrender deadlines.
Western Balkan suppliers face the same EU compliance framework
Although the latest guidance was issued by French authorities, its implications extend to importers and suppliers throughout the European Union because CBAM operates under a common EU regulatory framework.
A French importer purchasing Serbian steel, Montenegrin aluminium or cement from another non-EU producer is subject to the same overarching European requirements as importers sourcing comparable products elsewhere in the Union.
National competent authorities can organise information services, authorisation procedures and technical assistance, but they do not independently determine the price of EU CBAM certificates.
For Southeast European exporters, the priority is to provide European customers with complete and consistent emissions information supported by the necessary production documentation.
Importers, meanwhile, need to incorporate future certificate purchases into their financial planning and commercial arrangements with suppliers, including provisions addressing emissions-data delivery and the allocation of additional costs.
Importers move from reporting procedures to financial compliance
France’s latest implementation initiative reflects the transition from the transitional reporting phase to the practical administration of CBAM’s first financial compliance cycle.
Companies must increasingly coordinate customs classification, supplier contracts, emissions monitoring, independent verification, Registry access and certificate budgets within their ordinary import-control procedures.
These requirements are particularly relevant for businesses operating with narrow margins or importing substantial quantities of carbon-intensive materials. Delays in receiving supplier emissions information can complicate annual declarations and increase reliance on applicable default values.
With certificate purchases scheduled to start in February 2027 and the first annual declaration and certificate surrender due in September 2027, accurate records, internal controls and advance financial planning are becoming essential elements of CBAM import operations.
