MACF: back on the webinar of 29 January 2025

On 29 January 2025, many topics were discussed at the DGEC webinar (Directorate-General for Energy and Climate) on the implementation of MACF (Carbon Adjustment Mechanism at the Border).

Firstly, in terms of the IT platform, it has been confirmed that all operations related to the final period of MACF will be carried out on a new application named « MACF 2.0 register » and will be based on the importer's EORI number based on its SIREN (and not on the SIRET, as originally planned on the CBAM platform).

- For the rest of thetransitional period (until 31/12/2025)To connect, an authorization given by the French customs is enough to connect to the CBAM portal. This is the account of the company certified customs.gouv based on its EORI SIRET number. This account allows for the quarterly filing of CO2 emission reports for imported products.

– For the final period (from 1 January 2026): companies must create an account onEU Login(applicable for online services of the European Commission) based on their EORI SIREN number and validated by customs at the time of application for MACF status.

Any importer concerned must therefore be registered on both platforms by the end of the year.

Concerning theMACF registrant statuswhich becomesfrom 1 January 2026It should be noted that, without this status, European importers of MACF products will no longer be able to be designated as such on customs declarations, regardless of the size and volume of the undertaking. Even an occasional importer of products subject to MACF must be registered as a MACF registrant.

The application must contain specific information on the importing company, legal and financial data.

The DGEC is reassuring about its ability to process applications for status without delay and states that it will use a claimant to enable it to meet the deadlines.

Another important point for the final period: as from 1 January 2026, quarterly reports will be replaced by quarterly reports.annual statementsto be deposited before 31 May of the following year.

• The annual declaration may be produced on the basis of default emission values, but be careful to use the default values: these will be increased by « mark-up » making the cost more expensive for the importer. This option would be more appropriate for small importers.
• This declaration must be validated by an accredited auditor whose conditions of accreditation should be known by the summer of 2025.
• The declaration will enable « return » certificates that importers had to purchase the previous year to import the goods.

As far as MACF certificates are concerned, we now know that they will have to be purchased on the MACF 2.0 platform at a price determined by a weekly average EU carbon cost, have sufficient stock to return them on an ongoing basis according to the annual balance sheet made in the declaration and it will be possible to return them to the European Commission at the purchase price.

There are still shaded areas that should be cleared up in the course of the year with the European Commission's publications.

The DGEC answered the question concerning the minimum threshold for reporting MACF products currently expressed in value (EUR 150). The message from the companies has been heard, the European Commission is expected to publish information by the end of February on the simplification of the threshold, which remains unclear to date. A new threshold based on the minimum weight of goods could be much more meaningful than a value-based threshold.

Until the DGEC updates the importer's guide, you can find thewebinar replay.

DGEC Webinar of January 29, 2025