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
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 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 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 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 ? ? ? ? ? ? ? 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 ? ? ? 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 ? ? https://www.douane.gouv.fr/mon-compte/creer ? ? ? https://www.douane.gouv.fr/le-role-correspondant-entreprise-admin-prodouane-pour-les-professionnels ? ? ? ? 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 ? ? ? ? ? ? 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 ? ? ? ? ? ? ? ? https://joint-research-centre.ec.europa.eu/jrc-news-and-updates/greenhouse-gas-emissions-manufacturing-what-difference-across-countries-2023-09-29_en ? ? ? https://taxation-customs.ec.europa.eu/document/download/581c6ebf-56d9-4e3d-8fab-0949457b21a3_en?filename=Guidance%20for%20declarants%20-%20Request%20Delayed%20Submission.pdf ? 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 ? ? ? ? ? ? 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 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 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 ? ? ? ? ? ? ? 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 ? ? ? 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 ? ? ? https://www.ecologie.gouv.fr.vpn.e2.rie.gouv.fr/sites/default/files/DGEC_Registre-MACF-Glossaire-messages-erreurs-EN.xlsx ? ? ? ? ? ? ? ? ? ? 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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