MACF: Official sources for how to file your quarterly report
Sites dedicated to MACF (Carbon Adjustment Mechanism at the Border), sometimes contradictory communications between national and Community authorities, the second deadline is approaching for the quarterly carbon report and the difficulties in meeting the requirements of this new mechanism do not seem to be solved for importers.
Faced with the multitude of information, here are the various official sources and the latest materials to be updated at the end of March:
On the dedicated page of the European Commission You will find:
- The reporting templates expected in the xml format with explanatory tabs of the content of each item and a tab containing any errors with their resolution (last updated on 27 March),
- Importer's Manualfor filling the gear directly to the applicative,
- Defaults, the latter being automatically included in the declaration at the time of entry according to the nomenclatures, quantities and countries of origin carried forward by product line,
- Frequently Asked Questionsupdated end of February.
On the website of the Directorate-General for Energy and Climate(DGEC):
- The importer's guidein its February 2024 version,
- Frequently Asked Questionslisting the questions asked by DGEC.
On the French Customs website :
- How to access the European portal through certified customs accounts: for reminder, customs accounts must be certified by the local customs services (procedures department or PAE, Economic Action Poles) in order to obtain the fees of access to the CDS portal (Customs Decision System),
- A Third Frequently Asked Questionsenriched by the answers provided by the Customs,
- Computer weatherto monitor the possible unavailability of the MACF portal.
Even though almost all the elements provided by the European Commission are in English,this source must remain a priorityon the other two, in particular concerning guides for importers.
As a reminder, when filing your second report, you will still be able to use default values if you have failed to collect information from your suppliers.
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