MACF: Customs specifies operational points during a webinar
As the first annual MACF maturity approached, Customs, with support from DGEC, organized a highly operational webinar entitled: « MACF / CBAM: a customs error can block your imports ». The aim was to recall the main reflexes to be adopted by importers to secure their declarations, anticipate the collection of data and prepare the purchase of the first certificates.
Based on the feedback gathered during the first six months of the year, customs organised a webinar on Tuesday with the support of DGEC; Several operational details were provided on the implementation of the MAF. The stated objective was to prepare importers for the annual MACF 2027 declaration, which will cover imports of 2026, as well as the collection of necessary data and the anticipation of the purchase of the first certificates.
The main message is clear: MACF is not only an environmental or regulatory subject, but a mechanism with very concrete consequences for importers. The following points of vigilance raised by the administration during the webinar:
- First of all, customs recalled that the 50 tonnes threshold is an exemption threshold and not an exemption. When it is exceeded in the calendar year, the MACF obligations apply to all goods imported in the year concerned. Hydrogen and electricity are excluded from the 50 tonnes threshold.
- An important point of vigilance concerns goods placed under inward processing: this regime does not exempt the importer from its MACF obligations, but only postpones their implementation. To ensure proper follow-up, special provisions must be provided in import declarations (Y422). Attention: waste and residues from inward processing operations, when released for consumption at the end of the scheme, remain subject to MACF obligations, even if the finished product does not fall within the scope of the mechanism with regard to its customs classification.
- Customs stressed the need to secure reporting data. The full net weight of the goods shall be reported, including where the emissions to be recorded concern only part of the product. This is essential to avoid declarative errors. As a reminder, the declarations filed in the DELTA I system feed the data used by the authorities to control the weight thresholds applicable to goods subject to MACF.
- On the declaratory level, several clarifications were made regarding the use of the special provisions in DELTA I. In particular, Customs recalled that all these provisions must be stated in the SI segment of the goods item, not in the general segment of the declaration.
On the other hand, importers who have exceeded the threshold of 50 tonnes of MACF goods but have not yet obtained MACF status may use an RDE acting as an indirect representation, provided that the latter has MACF status and agrees to assume responsibility as an authorised registrant.
Finally, Customs has confirmed that the certificates will be sold on the MACF 2.0 register, with further clarification to be provided by September. On the other hand, uncertainties remain regarding the processing of outward processing goods. Moreover, France still does not have an accredited auditor.
You will find the support of the webinar here : download.
webinar Lille 16/06