CBAM Declaration: A Practical Guide for French Importers

The implementation of the Carbon Border Adjustment Mechanism (CBAM) marks a turning point for French importers. Mandatory since the start of the transitional phase in late 2023, the CBAM declaration becomes a strict requirement for all companies importing carbon-intensive products into the European Union.

But how do you go about it? Where do you declare? What data is required? This practical guide will walk you through, step by step, how to complete your CBAM declaration with ease and avoid costly mistakes.

Why is the CBAM declaration crucial?

Since 2023, importers of certain carbon-intensive products (steel, iron, aluminum, cement, fertilizers, electricity, hydrogen) have been required to declare CO₂ emissions associated with the goods they bring into the EU. In 2025, this obligation continues and prepares for the full entry into force of the CBAM regulation in 2026, when the payment for CBAM carbon certificates will become a reality.

⚠️ Risks of non-compliance

Failure to comply with the CBAM regulation exposes your company to several penalties:

• financial penalties for failure or delay in reporting.

• A risk of your imports being blocked by European customs.

• Poor cost anticipation related to future CBAM certificate purchase obligations.

🔎 Good to know: In 2025, reporting remains mandatory but without certificate payments. This is the last year to prepare before the real financial impact in 2026 (however, a change to the effective date for certificate purchases could be approved at the European level).  

Preparing before CBAM reporting

Before accessing the CBAM registry, you must gather several essential pieces of information about your imports.

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Step 1. Check if your products are affected

Not all products are subject to CBAM reporting. You need to check the TARIC code (customs code) of your goods to determine if they fall within the scope of the CBAM regulation.

📌List of affected products: https://taxation-customs.ec.europa.eu

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Step 2. Collect carbon data

The following information must be submitted in your quarterly CBAM declaration :

• Quantity imported (in tonnes).

• Direct CO₂ emissions associated with production.

• Carbon price potentially paid in the country of origin.

‍Tip: If you don't yet have accurate emissions data from your suppliers, we suggest you contact them promptly to begin collecting the necessary information.

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Step 3. Verify your EORI number

The EORI EORI is mandatory to access the CBAM declaration portal.

📌Check its validity here: https://www.douane.gouv.fr

Account creation and access to the CBAM portal

Once ready, you now need to create your profile on the CBAM registry and access the declaration portal.

Log in to the MACF portal

1️. Go to the Official MACF Portal : https://cbam.ec.europa.eu/declarant

2️. To log in as a French importer, you will need your login credentials for your douane.gouv account and your identification number EORI..

Complete and submit your MACF declaration

Once your access to the MACF registry is validated, you must complete the form for the quarterly MACF declaration. Here are the detailed steps to avoid any errors and ensure your compliance.

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Step 1: Access the MACF declaration form

1️. Log in to the official MACF portal :

2️. Click on “My Quarterly Reports” in your personal area.

3️. Select the relevant period (e.g.: Q1 2025, Q2 2025…).

4️. Enter the requested data, notably:

• The product's customs code.

• The quantity in tonnes.

• The country of origin.

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Step 2: Declare associated carbon emissions

The objective of the CBAM regulation is to assess the environmental impact of imports. You must declare:

• Direct CO₂ emissions related to product manufacturing.

• Any carbon price paid in the country of origin.

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🔎 Good to know: For certain products, the European Commission provides a database of default emission values, but these values should no longer be used as of the end of 2024 :

📌https://ec.europa.eu/taxation_customs/macf-emissions-defaults

💡Tip: Use the automatic calculation tools to avoid errors.

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Step 3: Verify and submit the declaration

1️. Review the entered data.

2️. Upload all necessary supporting documents (invoices, carbon certificates, etc.).

3️. Validate and submit the declaration.

⚠️ Warning! An incomplete or erroneous declaration can lead to financial penalties.

Deadlines and Compliance Obligations in 2025

The year 2025 marks the final transition year for the CBAM regulation before its full implementation in 2026. This means importers must continue to declare their carbon emissions without the obligation to purchase certificates for this year. However, adherence to deadlines and the accuracy of declarations are essential to avoid penalties and prepare for the definitive mechanism's implementation.

Key Dates to Observe in 2025

January 31, 2025 : Deadline to obtain the status of Authorized CBAM Declarant on the official portal.

April 30, 2025 : Submission of the CBAM declaration for the 1st quarter 2025.

July 31, 2025 : CBAM declaration for the 2nd quarter 2025.

October 31, 2025 : CBAM declaration for the 3rd quarter 2025.

January 31, 2026 : Last declaration of the transitional phase (Q4 2025) before the full entry into force of the CBAM with the mandatory purchase of carbon certificates (unless the effective date for purchasing certificates is postponed).

⚠️Customs authorities may also carry out checks and audits to ensure compliance of declarations. It is therefore crucial to have reliable and well-documented data.

Tools and solutions to simplify CBAM reporting

Declaring imports under the CBAM regulation can be a complex process, especially for companies that need to collect accurate data from their international suppliers. Fortunately, several tools exist to facilitate the process and ensure optimal compliance.

Available tools to automate CBAM reporting

• Official CBAM Platform : Allows access to online declaration forms and submission of quarterly reports.

• Default emissions databases : Helps companies estimate the carbon footprint of imported products in the absence of specific data.

• Carbon Data Management Solutions : Specialized tools enable the aggregation and automated tracking of emissions across the entire supply chain.

How Keewe simplifies CBAM reporting

Keewe offers a turnkey solution to help businesses measure and manage their carbon footprint from international payments and thus optimize their CBAM reporting.

With Keewe, you can:

• Automate the collection of carbon data from your international payments, including supplier transactions.

• Get detailed reports supplier by supplier to refine your carbon footprint (Scope 3).

• Monitor in real-time the environmental impact of your operations and anticipate your regulatory obligations.

• Facilitate your CBAM declaration thanks to accurate and consolidated data.

Optimized management = Fewer errors, less stress, and better compliance!  

Conclusion

2025 is a decisive year for importers subject to CBAM. It's the final transition year before the mechanism becomes fully operational with the obligation to purchase carbon certificates.

Summary of essential steps for a successful CBAM declaration:

• Check the eligibility of your imports.

• Collect necessary data (quantities, carbon emissions, taxes paid).

• Create your account and obtain your status as a CBAM Declarant.

• Comply with the quarterly declaration schedule.

• Anticipate controls and audits.

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Don't let the complexity of CBAM hinder your international business. With Keewe, you have a powerful tool to optimize your carbon footprint, structure your declaration, and anticipate regulatory changes.

👉Need support? Contact Keewe today to simplify your CBAM transition and manage your carbon emissions! 🚀