MACF: Back to the DGEC webinar of December 11, 2025
On 11 December 2025, the Directorate-General for Energy and Climate (DGEC) organised its 7th webinar dedicated to the final implementation of the Carbon Adjustment Mechanism at the Border (MACF). Here are the key points for importers, with reminders of future obligations and flexibilities granted.
Reminder concerning major obligations from 1 January 2026:
As of January 1, 2026, importers must:
- Obtain a MACF reporter number before any importation of the goods concerned. This number, of the form CBAM-FR-202X-XXXXXX, shall be indicated in the customs declaration.
- Submit an annual report on emissions imported during the year before September of the following year.
- Purchase and return MACF certificates in proportion to the emissions reported at the time of filing of the report. The MACF Certificate Purchase Platform will open in February 2027
Temporary flexibilities for the 1st quarter of 2026 concerning the status of MACF registrant:
Importers who have applied for MACF status but have not yet received their number will be able to import their goods until March 31, 2026, attesting that the application is pending. This flexibility applies only through a special provision to be indicated at customs (DTP Y238). Note that the current processing time for applications is 2 weeks.
Clarification for Customs Declarations:
As of 1 January 2026, the customs declaration must include:
- The MACF registrant number with document code Y128+CBAM-FR-202X-XXXXXX (verified via the DELTA system).
- DTP Y238 if the application for authorization is pending.
- DTP Y137 for importers below the 50 tonne threshold.
- DTP Y237 if the goods originate in the EU.
Updated tools and resources
- The calculation proposed by the DGEC to estimate MACF costs is available on the dedicated page, with updated benchmarks to anticipate the financial impacts of the final phase. There is also the replay of the webinar.
Our next MACF training session will take place in January, register here: MACF programme.