Simplification of the MACF: the essentials
Last Friday, the European Commission published in an Official Journal details of the reductions in the Regulation on the Carbon Adjustment Mechanism at the Border (MACF/CBAM); This publication confirms the explanations given by the DGEC at its webinar of 16 October, which makes it clearer for the actions to be taken in the coming weeks.
We looked forward to the simplification of the MACF proposed in the OMNIBUS package in February 2025 by the European Commission has just been officially published approving the necessary adjustments in response to the difficulties of importers, particularly in collecting carbon emission data from their suppliers.
At the same time, the DGEC organised a new webinar to help importers better understand the calculation rules and anticipate the financial provision phase related to the purchase of MACF certificates, which is essential to continue the import of the products concerned.
The following are some of the important elements we have identified for you:
- The exemption threshold based on the cumulative net mass of the goods: an importer not exceeding 50 tonnes of goods listed in Annex I to the basic Regulation will not be subject to the obligations. Attention is drawn to the fact that importers who reach the threshold in the course of the year must register and prepare to meet the obligations or be prohibited from importing as soon as the threshold is reached. On this point, last Thursday the DGEC specified an element still unclear so far: pThe requirement to file quarterly reports is also lifted today.
- Sale of MACF certificates will be open from 2027: during the year 2026 importers will have to provide for the cost of certificates but will be able to declare their goods on importation without presenting them for the first year.
- The first annual declaration programs must be filed by 30 September 2027 (compared to 31 March initially).
- Importers who are unable to provide actual data on emissions of imported products will be able to use default values. On this point, DGEC states that the default values will not be known until March 2026. The European Commission should publish provisional values before 1 January 2026 in order to use the calculator set up by the DGEC and be able to provide for costs.
DGEC has gone back to the tool available to importers to estimate MACF costs. Based on the quarterly averages of carbon prices on the European market, it includes a mark-up of 30 %, designed to reflect the most polluting production modes and avoid undervaluation of the cost of certificates.
CAUTION, the values set in the DGEC tool do not in any way prejudge what will be decided by the European Commission in 2026. The idea is to make a large forecast so as not to underestimate the cost of MACF to importers.
For companies that remain affected by the MACF, the urgency is to submit the application for the status of authorised registrant!
On this specific point, a Note to operators regarding access to the MACF 2.0 platform was published last week: importers can connect to the platform with their customs account.gouv; It is no longer mandatory to hold an account at the EU LOGIN portal.
You will find Here the link to view the replay of the October 16 webinar.
INFOS
- Still concerned by the MACF on January 1, 2026? Take part in our special session of the 25 November to make the point and see more clearly!
- Join our next webinar: « DELTA IE, DRUE, MACF: Where are we? »
See you on October 30 at 2pm: I sign up!