Mécanisme (le) d'ajustement carbone aux frontières (MACF) : guide pratique importateurs
Auteur moral
France. Direction générale de la prévention des risques
Auteur secondaire
Résumé
Le Mécanisme d'Ajustement Carbone aux Frontières (MACF), ou Carbon Border Adjustment Mechanism (CBAM) en anglais, est un instrument règlementaire européen. Son objectif est de soumettre les produits importés dans l'Union Européenne à une tarification du carbone équivalente à celle appliquée aux industriels européens</p>
Descripteur Urbamet
type de matériau
;importation
Descripteur écoplanete
Thème
Ressources - Nuisances
;Risques
Texte intégral
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https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32023R0956#39
https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32023R1773
https://customs.ec.europa.eu/taxud/uumds/cas/uumds-wayf/wayf?loginRequestId=ECAS_LR-84118-fmnbwtzjXZmjgOdyCFg7bzYaFaYzwQaZsxPtYL9VFYwpPYsXk8zzO1AIB9YqwzynEHmtMIgHLgJu4EX3UznW1IdW-CiDsmZJBYJelMkyQg6Jv2C-RBIXzmIaj8WURMcEvuFQDC81o46rq3aiCZhsRIOgEHrTRA02X2lgYcbOC8Tm60H9TzWbx5uXGqSDvOsqYDkwJy
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https://cbam.ec.europa.eu/declarant
https://www.douane.gouv.fr/demarche/importer-certains-produits-industriels-risque-de-fuite-de-carbone-1
https://www.douane.gouv.fr/fiche/meteo-informatique-macf
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https://taxation-customs.ec.europa.eu/document/download/581c6ebf-56d9-4e3d-8fab-0949457b21a3_en?filename=Guidance%20for%20declarants%20-%20Request%20Delayed%20Submission.pdf
https://taxation-customs.ec.europa.eu/document/download/147dcbf1-5ecb-4ca6-8279-e9bf54774b59_en?filename=CBAM%20Transitional%20Registry%20-%20List%20of%20IT%20Changes%20%26%20Known%20Errors%20v20_02_2024.pdf
https://taxation-customs.ec.europa.eu/document/download/d948f0eb-1374-4acd-a217-a3d5a5d0aeb3_en?filename=Report%20Structure%20ver%2017.04%20-2024-03-22.xlsx
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https://www.douane.gouv.fr/demarche/importer-certains-produits-industriels-risque-de-fuite-de-carbone-1
https://www.douane.gouv.fr/service-en-ligne/outil-en-ligne-de-gestion-de-lassistance-olga
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https://www.douane.gouv.fr/mon-compte/creer
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https://www.douane.gouv.fr/le-role-correspondant-entreprise-admin-prodouane-pour-les-professionnels
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https://www.douane.gouv.fr/sites/default/files/uploads/files/2020-12/Guide_utilisateur_Gestion_Services_en_ligne%20-%20Entreprise.pdf
https://www.douane.gouv.fr/sites/default/files/uploads/files/2020-12/Guide_utilisateur_Gestion_Services_en_ligne%20-%20Entreprise.pdf
https://cbam.ec.europa.eu/declarant
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https://www.douane.gouv.fr/service-en-ligne/outil-en-ligne-de-gestion-de-lassistance-olga
mailto:dg-comint2@douane.finances.gouv.fr
mailto:questions.MACF@developpement-durable.gouv.fr
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https://joint-research-centre.ec.europa.eu/jrc-news-and-updates/greenhouse-gas-emissions-manufacturing-what-difference-across-countries-2023-09-29_en
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https://taxation-customs.ec.europa.eu/document/download/581c6ebf-56d9-4e3d-8fab-0949457b21a3_en?filename=Guidance%20for%20declarants%20-%20Request%20Delayed%20Submission.pdf
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https://ec.europa.eu/assets/taxud/taxation_customs/Europa_Files/QReport_v16.20.xsd
https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32023R0956
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https://taxation-customs.ec.europa.eu/system/files/2023-12/Default%20values%20transitional%20period.pdf
https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32023R1773
https://www.ecologie.gouv.fr/systeme-dechange-quotas-demission
https://taxation-customs.ec.europa.eu/document/download/013fa763-5dce-4726-a204-69fec04d5ce2_en?filename=CBAM_Questions%20and%20Answers.pdf&prefLang=fr
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https://taxation-customs.ec.europa.eu/document/download/2c15cd0e-2447-4ef8-ab70-68b80b66ede8_en?filename=CBAM%20Communication%20template%20for%20installations_en_071123.xlsx&prefLang=fr
https://taxation-customs.ec.europa.eu/document/download/0419b4a0-7340-4fc4-8cf5-310ebf9c8504_en?filename=CBAM%20Guidance_non-EU%20231121%20for%20web_0.pdf
https://eur-lex.europa.eu/legal-content/FR/TXT/HTML/?uri=CELEX:32023R1773#d1e32-123-1
https://www.ecologie.gouv.fr/sites/default/files/DGEC_MACF-Guide-pratique-producteur.pdf
1
Summary of the installation and production
processes
1
Installation
details
2
Summary of the production processes and
production routes, where relevant
Parameter Value (a)
Aggregated
good
produced Route 1 Route 2 Route 3 Route 4 Route 5 Route 6
Name of the installation (English name): Cement Plant Name G1Cement
All production
routes
Street, Number: G2
Cement
clinker
All production
routes
Economic activity: G3
Calcined
clays
All production
routes
Country: TR G4
UNLOCODE: G5
Coordinates of the main emission source
(latitude):
G6
Coordinates of the main emission source
(longitude):
G7
Reporting period start: 01/01/2023 G8
Reporting period end: 31/12/2023 G9
G10
2
Summary of
products
Production process
from which the
products arise
Type of aggregated
good or precursor CN Codes CN Name
Product name
(used for communication with
reporting declarant, e.g. on
invoices) SEE (direct)
SEE
(indirect) SEE (total) Unit
Share of
emissions
by default
value
Source for
electricity
EF
Embedded
electricity
(MWh/t)
1
Clay calcination and
Cement mixing
Cement 25232100 White portland cement, whether or not artificially coloured Cement A 0,682 0,109 0,790 tCO2e/t 1% D.2.3 0,145
2Clinkerization Cement clinker 25231000 Cement clinkers Clinker 0,818 0,019 0,837 tCO2e/t FAUX D.2.3 0,025
https://taxation-customs.ec.europa.eu/system/files/2023-12/Default%20values%20transitional%20period.pdf
https://cbam.ec.europa.eu/declarant/
https://taxation-customs.ec.europa.eu/document/download/2c15cd0e-2447-4ef8-ab70-68b80b66ede8_en?filename=CBAM%20Communication%20template%20for%20installations_en_071123.xlsx
https://taxation-customs.ec.europa.eu/document/download/0419b4a0-7340-4fc4-8cf5-310ebf9c8504_en?filename=CBAM%20Guidance_non-EU%20231121%20for%20web_0.pdf
https://taxation-customs.ec.europa.eu/document/download/03ef52bd-3e45-4d91-9621-cec41fd8c163_en?filename=CBAM%20Guidance_EU%20231121%20for%20web_0.pdf
https://taxation-customs.ec.europa.eu/document/download/cb60cb39-d214-4598-a28f-239d623358d2_en?filename=uploadzip231BE111111.zip
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https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32023R1773
https://taxation-customs.ec.europa.eu/system/files/2023-11/CBAM%20Guidance_EU%20231121%20for%20web_0.pdf
https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en#sectoral-information
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A. Sheet "A_InstData" - General information, production processes and purchased precursors
1 Reporting period Start: 01/01/2023 End: 31/12/2023
Please enter here the starting date and the end date of the reporting period to which all data entered in this communication template refers to. For example, if you want to report data based on the whole calendar
year 2023, the starting date would be 1.1.2023 and the end date 31.12.2023.
It is important that all data entered in this template (embedded emissions, carbon price due, product properties, etc.) all relate to that same reporting period entered above.
2 About the installation
i.Name of the installation (optional):
ii.Name of the installation (English name): Cement Plant Name
iii.Street, Number:
iv.Economic activity:
v.Post code:
vi.P.O. Box:
vii.City:
viii.Country: Türkiye
ix.UNLOCODE:
x.Coordinates of the main emission source (latitude):
xi.Coordinates of the main emission source (longitude):
xii.Name of authorized representative:
xiii.Email:
xiv.Telephone:
3
Verifier of the report ? only if available and not required during transitional
period
(a) Name and address of the verifier of this report:
i.Company Name:
ii.Street, Number:
iii.City:
iv.Postcode/ZIP:
v.Country:
B.
Sheet "B_EmInst" - Installation's emission at source stream and emission
source level
1 Source streams and emission sources
Please click on this link for further guidance on how to complete this section.
Source Streams (excluding PFC
emissions)
# Method Source stream name Activity data (AD) AD Unit
Net calorific
value (NCV) NCV Unit
Emission
factor (EF) EF Unit
Biomass
content (BioC) BioC Unit CO2e fossil (t) CO2e bio (t)
Energy
content
(fossil), TJ
Energy
content (bio),
TJ
1 Combustion CSR 70 000,00 t 32,00 GJ/t 75,00 tCO2/TJ 55,00 % 75 600 92 400 1 008,0 1 232,0
2 Process emissions Clinker raw meal 715 000,00 t 0,00 GJ/t 0,44 tCO2/t 0,00 % 251 680 0 0,0 0,0
3 Process emissions Raw clay 80 000,00 t 0,00 GJ/t 0,10 tCO2/t 0,00 % 7 600 0 0,0 0,0
2 Production process 2: Clinkerization Cement clinker
(a) Total production levels: Production route Unit Amounts
1Clinkerization | Cement clinker All production routes t 400 000
2 n.a.
Total production within installation (= denominator for SEE
calculation):
t 400 000
(b) Production details Unit Amounts
i.Produced for the market t 80 000
ii.Share of total under (a) produced for the market 20,0%
iii.Total production only for the market? FAUX
(c) Consumed in other 'production processes' within the installation: Unit Amounts
1 Clay calcination and Cement mixing t 320 000
2 t
(d) Consumed for non-CBAM goods within the installation: t 0
(e) Control: t 0
Calculation of the attributed emissions: Clinkerization
Measurable heat Waste gases Indirect emissions
(f) Please select which elements are applicable FAUX FAUX VRAI
Based on your selection, related sections below might become irrelevant and greyed out
below.
Unit Value
(g) Directly attributable emissions (DirEm*) tCO2e 327 280
(j) Indirect emissions from electricity consumption Unit Value
i.Electricity consumption MWh 10 000
ii.Emission factor of the electricity tCO2/MWh 0,750
iii.Source of the emission factor - D.2.3
1
Summary of the installation and production
processes
1
Installation
details
2
Summary of the production processes and
production routes, where relevant
Parameter Value (a)
Aggregated
good
produced Route 1 Route 2 Route 3 Route 4 Route 5 Route 6
Name of the installation (English name): Cement Plant Name G1Cement
All production
routes
Street, Number: G2
Cement
clinker
All production
routes
Economic activity: G3
Calcined
clays
All production
routes
Country: TR G4
UNLOCODE: G5
Coordinates of the main emission source
(latitude):
G6
Coordinates of the main emission source
(longitude):
G7
Reporting period start: 01/01/2023 G8
Reporting period end: 31/12/2023 G9
G10
2
Summary of
products
Production process
from which the
products arise
Type of aggregated
good or precursor CN Codes CN Name
Product name
(used for communication with
reporting declarant, e.g. on
invoices) SEE (direct)
SEE
(indirect) SEE (total) Unit
Share of
emissions
by default
value
Source for
electricity
EF
Embedded
electricity
(MWh/t)
1
Clay calcination and
Cement mixing
Cement 25232100 White portland cement, whether or not artificially coloured Cement A 0,682 0,109 0,790 tCO2e/t 1% D.2.3 0,145
2Clinkerization Cement clinker 25231000 Cement clinkers Clinker 0,818 0,019 0,837 tCO2e/t FAUX D.2.3 0,025
https://taxation-customs.ec.europa.eu/document/download/47322ae4-27c9-49f1-bdb7-2a1fef73d647_en?filename=User%20Manual%20for%20CBAM%20Declarants-Release%201.1_v1.10.pdf
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https://www.ecologie.gouv.fr.vpn.e2.rie.gouv.fr/sites/default/files/DGEC_Registre-MACF-Glossaire-messages-erreurs-EN.xlsx
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https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
https://www.ecologie.gouv.fr/mecanisme-dajustement-carbone-aux-frontieres-macf
https://www.douane.gouv.fr/actualites/comment-comprendre-le-mecanisme-dajustement-carbone-aux-frontieres
https://www.douane.gouv.fr/demarche/importer-certains-produits-industriels-risque-de-fuite-de-carbone-1
mailto:questions.macf@developpement-durable.gouv.fr
mailto:dg-comint2@douane.finances.gouv.fr
mailto:MACF@dgtresor.gouv.fr
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