France publishes Bill to transpose EU sanctions criminalisation Directive

13 March 2026

The French Parliament has proposed a Bill to transpose the EU sanctions criminalisation directive (Directive (EU) 2024/1226) into national law. The criminalisation directive aims to ensure that all EU Member States have similar criminal penalties for sanctions violations. Currently, breaches of EU sanctions measures are punishable in France under Article 459 of the Customs Code. Breaches of the Code can result in up to five years’ imprisonment and a fine equal to the minimum amount and the maximum amount to twice the sum on which the offence or attempted offence was based.

Key features of the Bill:

• Outlines 8 sanctions offences under proposed Article 459-2 of the Customs Code. These include the offences of making funds available to sanctioned people/entities, failure to freeze funds when required, and circumventing EU sanctions.

• Intentional or grossly negligent breaches of Article 459-2 are punishable by a penalty of 5 years’ imprisonment, a fine twice the value of the funds/property, and confiscation of those funds/property.

• Breaches involving dual-use goods are punishable by a penalty of 10 years’ imprisonment and a fine three times the value of and confiscation of the funds/property.

• Offences committed by organised groups may be punished by up to 10 years’ imprisonment and a fine of five times the value.

• In the absence of gross negligence, breaches are punishable by a maximum fine of €150,000.

• Companies face a fine of 5% of their worldwide turnover for the financial year preceding the commission of the offence, or EUR 40 million when such turnover cannot be determined. Where the offence is part of an organised group, such fines may be doubled. Companies may also be dissolved under Article 459-6.

• Article 459-3 creates an exemption from punishment for any person who notifies French authorities and such notification makes it possible to prevent an offence from being committed.

The Bill will now be considered by the French legislature. The EU has already begun infringement proceedings against 18 countries, including France, for failing to transpose the criminalisation directive on time. The EU Commission initiated the second step of infringement proceedings against Belgium, Bulgaria and Slovenia for failing to notify the Commission of any national measures to incorporate the Directive into national law.