European regulatory constraints & sanctions framework

The European Union now strictly regulates the use of artificial intelligence under the AI Act, as well as imports of carbon-intensive goods through the system known as CBAM.

CBAM

Carbon Border Adjustment Mechanism

The CBAM declaration alone is entirely different from the skills required for a standard customs declaration, even though both are carried out at the same time. It requires a serious and in-depth analysis and extensive information gathering on the imported goods in order to minimize your final import cost.

Until December 31, 2025, the carbon footprints embedded in CBAM-covered imported goods were only subject to declaration, with no financial payment required.

However, since January 1, 2026, the CBAM has entered its financial phase for all imports of goods whose CN codes are covered by CBAM.

This now creates an obligation to produce a rigorous and optimized CBAM declaration, involving the collection, traceability, and justification of the embedded carbon emissions of these imported goods.

The financial settlement is therefore calculated on imports made in 2026, with the first payment due in 2027.

A declaration becomes truly serious and competitive only when prepared by an experienced professional who has access to the right information and relevant data for calculating the emissions of imported goods. In practice, this also requires breaking down the entire production chain of the goods in order to avoid the default European emission factors, which are penalizing, and thus significantly reduce the carbon cost to be paid.

Being prepared and properly supported therefore becomes essential in order not to be caught off guard in 2027 and to control import costs that may become very high.

Fortunately, EACC and its multilingual team are here.

Through continuous operational monitoring and close cooperation with several key stakeholders, we collect the data required to reduce your CBAM-related carbon costs and are fully trained to calculate your CBAM declaration. Thanks to ongoing training on the latest regulatory updates, we gather as much information as possible about your imports in order to help you save thousands — or even tens of thousands — of euros when paying for your future carbon certificates.

AI Act

European regulation on artificial intelligence

The AI Act was created to protect people in Europe, their fundamental rights, their safety, and their health from the risks associated with the use of artificial intelligence systems.

Since 2024, this regulation has introduced obligations regarding documentation, traceability, and the management of AI system uses, and it is currently being extended very broadly to both corporate and individual entities.

If there is professional use of an AI system, design of an AI system, placing an AI system on the market, importation or distribution of an AI system, integration of an AI system into a product or service, or determination of the purposes of an AI system,

then YES — regardless of size, turnover, legal form or location

you are required to produce serious documentation on the uses and the inherent risks related to your use of artificial intelligence.

In the event of non-compliance, prohibited use, or the absence of proper documentation and a structured inventory of AI uses, the European Union, through the competent authority designated in each Member State, provides for sanctions that may reach up to €35 million or 7% of annual turnover (based on worldwide turnover).

The higher amount is retained by the competent authority.

Which companies are concerned?

All of them.

Regardless of your size or location, whether you are a legal entity or an individual carrying out a professional activity, you are subject to European regulations in the following cases:

Valuale and reliable expertise

A. BAUMGARTNER Managing Director and expert at EACC

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AI Act

All companies using artificial intelligence

The vast majority of legal entities and individuals acting in a professional capacity obviously use digital tools or solutions integrating artificial intelligence.

This use may be as simple as ChatGPT, Gemini, Copilot, or similar tools, without necessarily involving complex AI systems.

Such uses fall within the scope of the AI Act and may be classified as “high-risk use” or even “prohibited use,” particularly when they involve decision support, automation, data analysis, or data processing. Your sector of activity is also a key factor in determining your obligations, and in certain fields you may be required to obtain certification for specific uses.

Documentation must therefore be prepared in case of an inspection by the authority in charged of this in your country, which will be responsible for enforcement actions in the event of missing or incomplete documentation.

Any company importing products into the European Union that contain AI is also subject to these obligations.

Direct or indirect importer, intermediary, trader, freight forwarder, logistics company, or even a company importing its own raw materials.

You import products from countries outside the European Union or work with non-European suppliers.

Depending on the nature of the goods concerned, these operations may fall under the Carbon Border Adjustment Mechanism (CBAM).

You are established outside the European Union but:
If you supply products to the European market and must therefore provide carbon emission data for your goods,
If you supply AI-based services or solutions to European clients,
– or you work with partners that are subject to European regulations.

CBAM

European companies

CBAM

Non-European companies

Cement

Steel

Steel

Aluminium

Fertiliser

Electricity

Hydrogen

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Our services

Tailored support for AI compliance and carbon border declarations.

AI compliance

Preparatory audit and certification to identify uses of artificial intelligence,
classify risk levels, structure the inventory of AI systems,
and prepare compliance with the AI Act.

CBAM

Accurate assessment of the carbon emissions of imported goods,
structuring of emissions data, and support for European customs declarations under the CBAM framework.

Our approach

A clear, structured methodology tailored to European regulatory requirements.

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