MACF: Review of simplification of the mechanism proposed by the European Commission, French impacts
Between simplification of the MACF within the framework of the EU Omnibus project and information to operators disseminated by the DGEC, the communications chain and the authorities anticipate any reductions in the MACF (Carbon Adjustment Mechanism at the Borders) regulation.
Measures to simplify the MACF, Carbon Adjustment Mechanism at the Border, were included in the proposals communicated by the European Union on 26 February 2025 (cf.Omnibus law: what does the proposal for a reform of corporate sustainability say?).
After reading the proposal for an amendment to the EU Regulation of 2023 on MACF, the main points to be taken into consideration are:
- Oneexemption thresholdfrom EUR 150 per consignment of goods to 50 tonnes of imported goods for steel, aluminium, cement and nitrogen fertilizer products. Thus, small importers of products subject to MACF would no longer be covered by the obligations.
- Onedifference in the requirement to purchase certificatesThe purchase would be made after the filing of the annual declaration and no longer before, the sales of the first certificates would be postponed to 1 February 2027 instead of 1 January 2026.
- A downward revision of thequarterly stock levelcompulsory certificates (50% instead of 80%).
- The possibility of declaringdefault valuesthe method of calculation will be simplified (average of the ten most polluting countries to which a mark-up will be added).
- The use ofaccredited auditorswill be mandatory only if annual emission reports are based on actual values.
- Simplification of the method of calculating emissions and managing the price already paid on carbon for the purchase of certificates.
On 25 March 2025, the Directorate-General for Energy and Climate (DGEC), the authority responsible for the enforcement of MACF regulations in France, published ainformation noteto importers. It explains how France will apply any simplifications of the EU regarding the exemption threshold. The DGEC plans to giveimporters exceeding 50 tonnesfor obtaining MACF status and forexclude smaller importersthe MACF register.
This DGEC procedure remains uncertain as it depends on the approval of simplifications by the European Parliament which should be communicated in the coming weeks.
DGEC | europa.eu