MACF: final phase and new publications applicable on 1 January

At the end of the year, the European Commission published numerous Official Journals to clarify important points useful to importers subject to MACF regulations in 2026. We propose a review of the various points to remember:

Various publications effective 1 January 2026:

Regulation EU 2025/2647: Emission calculation methods

• A reminder is made that the calculation methods must be followed regardless of the choice to report with actual or default values.
• The different production modes to be monitored for emission calculations are also recalled.
• Indirect default emissions: they should be calculated on the basis of the average emission factor of the electricity grid of the country of origin (average of the last 5 years).
• How to publish and use default values; These should be available on the MACF 2.0 register.
• The emission factors to be taken into account for the calculations should correspond to those for the year of importation for the goods produced.
• In the case of a calculation choice based on actual emissions, the evidence accepted by MACF for indirect emissions is detailed.
• The calculation methods for complex goods: it is possible to combine real values / default values for these goods.

Regulation EU 2025/2548: Prices of MACF certificates

• They will be calculated on the basis of quarterly averages of the ETS quota closing prices for the year 2026.
• From 2027 onwards, they will be based on weekly averages (as planned at the initial stage).
• The Commission undertakes to publish the prices as soon as possible after the completion of the ETS auction (a priori on the first working day after the end of the calendar week).

Regulation 2025/2550: MACF Register

• Updated to present the procedures for access to the register by accredited auditors: they will be able to register on the register from 1 December 2026.
• Establishes procedures for interoperability between the register and other customs IT systems (DELTA I).

Regulation 2025/2619: Communications between national authorities and MACF register

• National authorities must provide statistical data (EORI number, customs codes, origin, customs procedures and quantities imported) at least once a week for the monitoring of the MACF.
• Details on the elements to be transmitted for inward processing schemes are given (attention: material accounts must be disclosed in the register...).

Regulation 2025/2649: Confirmation of the deadline for obtaining MACF status

• The procedures for obtaining the authorised MACF status are updated, with the import tolerance for importers who have not yet obtained the status of authorised registrant until 31 March 2026.

Regulation 2025/2620: Inclusion of ETS quotas in the cost of MACF certificates

• The benchmarks for the carbon price deductible costs to be used will be those of the ETS for the period 2026-2030, available at the beginning of 2026.

OJEU – Europa