ARTICLE · 08 MARCH 2024

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Mécanisme D'ajustement Carbone Aux Frontières (MACF)

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Vous êtes importateur de produits dans le champ du MACF (« CBAM » en anglais), vous êtes depuis le 1er octobre 2023 tenu de déposer un rapport trimestriel.

FranceEnvironment

Elvire Tardivon-Lorizon

Vous êtes importateur de produits dans le champ du MACF (« CBAM » en anglais), vous êtes depuis le 1^er octobre 2023 tenu de déposer un rapport trimestriel.

Êtes-vous concerné ? Comment déclarer ?
Quelles sont les sanctions ?

VOS ENJEUX

La phase transitoire du MACF se traduit par l'obligation de dépôt d'un rapport trimestriel des émissions carbone pour les importateurs de certains produits.

La première échéance (31/01/2024) a été prorogée de 30 jours.

Votre « to do list »:

Vérifier si les produits que vous importez sont concernés par l'obligation,
Demander une habilitation MACF,
Rassembler les informations requises (quantités importées, total des émissions directes et indirectes, prix du carbone éventuellement payé dans le pays de départ) pour remplir le rapport.

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