Mechanism for Carbon Adjustment at the Border (MACF): the next steps

On 10 May 2023, the European Commission published a regulation on the new mechanism to stop carbon leakage in Europe (see:EU Customs: first carbon adjustment mechanism obligations at the border) : the MACF (Carbon Border Adjustment Mechanism) also known under its English acronym CBAM (Carbon Border Adjustment Mechanism).

This summer, the European Commission released new elements concerning this mechanism:

• Implementing Regulation for application during the transitional phase
• Annexes to this Regulation.

These two documents, published on 17 August 2023, detail the start-up of the obligations for the importers concerned and the means made available to file the compulsory declarations of which one is theprovisional method for calculating emissionsimported products.

To summarize the implementation of the MACF with the elements known to date:

• Are concerned: theimporters of cement, steel, aluminium, hydrogen, chemical fertilizers and electricity.
• Are submitted: certain productsCustoms Chapters 25, 26, 27, 28, 31, 72, 73, 76(detailed list of positions in Annexes I and II to the Regulation) from third countries outside the European Economic Area (Liechtenstein, Iceland, Norway, Switzerland)
• The transitional phase : 1 October 2023 to 31 December 2025,importers will have to calculate the emissions of the products at the time of import (release for free circulation) into the European Union and submit quarterly reports on the dedicated European platform.
• The final phase : from 1 January 2026, the companies concerned will have to obtain theMACF registrant status authorised, purchase MACF certificates and prepare annual reports of their issues under the control of accredited auditors.
• PreparationTo anticipate and inform various media and webinars are proposed:
• On the website of the European Commission,sectoral webinarsare scheduled from 15 September to 5 October 2023
• On the French customs website, you will find a dedicated page and ainfographicon the mechanism accompanied by the email addresses specifically created to answer importers' questions
• On the DGEC website, the authority responsible for managing the MACF, you will find theDescriptionof each phase with regular updates

DGEC has also programmed awebinar Tuesday, 19 September.

To help you understand this adjustment mechanism, identify the obligations of the stakeholders but also understand the effects of the ship, we also propose aexclusive MACF training. Several sessions are programmed as a face-to-face (Vieron and Paris) or as a distanciel.

To go further...

• MACF training
  

And our services are 100% remote:

• Sales Administration (SDA) Subcontracting Export
  

• EU Customs classificationsandthird country

• Management of import/export customs operations
• Hot-Line Support Customs: contact our experts live
• E-learning Customs training: form your teams remotely