MACF/CBAM: Back to the April 28 webinar
At the webinar on Tuesday, 28 April, DGEC gave an update on the MACF, looking back at the tools available, the future obligations and the main deadlines.
During the 8thnd webinar organised by the DGEC, a lot of information could be shared by the MACF settlement team. Here is a quick summary of the information we have selected for you:
Quarterly returns can no longer be filed. The DGEC states that no penalty will be applied for errors or defaults over the transitional period and thanks the companies that played the game. The MACF 1.0 register will be decommitted at the end of the year: importers are invited to download their reports before this deadline to keep track of them.
Since April 1, 2026, the status of authorized registrant must be obtained prior to importation. Full applications are processed on average within one week. For customs declarations in DELTA IE, certain entries must be adapted (special provisions, EORI based on SIREN, MACF registrant number).
The DGEC states that an authorised operator who does not ultimately exceed the 50 tonne threshold will not have to file an annual declaration or purchase certificates.
The purchase of certificates will take place well in 2027 even for the issues of 2026. DGEC recommends that these costs be anticipated now and confirms the reliability of the calculator made available on the GM page.
The platform for the purchase of certificates will be deployed in several stages:
- 1 February 2027: opening of the certificate purchase module on the MACF 2.0 register
- Current February 2027: Opening of the Annual Reporting Module (default values)
- Current May 2027: Opening of the module for more complex statements
- September 2027: deadline for filing declarations and return of certificates
- In October 2027: acquisition of certificates not used by the Commission.
In the case of real value verification, it is production facilities abroad that must request an accredited verifier and not the importer.
COFRAC is expected to publish a list of accredited auditors by the end of 2026.
Finally, certain arrangements still need to be clarified, in particular with regard to the conditions for purchasing certificates in 2027 (a one-time or staggered purchase).
A next webinar, scheduled by the end of spring, will be devoted to calculating emissions from actual values.
To go further, importers are invited to consult regularly the DGEC website containing updates to the accompanying material and the webinar replay.