CBAM
Regulation (EU) 2023/956 — Carbon Border Adjustment Mechanism, as amended by Regulation (EU) 2025/2083
Sujet : climat · Niveau : régional
Aujourd’hui
Definitive since 1 Jan 2026. Certificate sales from 1 Feb 2027; first declaration 30 Sep 2027. Downstream extension in trilogue.
Résumé
Le MACF (CBAM) applique un prix carbone aux importations d'acier, aluminium, ciment, engrais, hydrogène et électricité. Depuis 2026, les importateurs au-delà de 50 t/an doivent être autorisés et acheter des certificats, en vente à partir de février 2027.
Qui est concerné
- Chiffre d’affaires
- non précisé
- Effectif
- non précisé
- Cotée en bourse
- non précisé
- Secteurs
- Iron and steel, aluminium
- Cement, fertilisers
- Hydrogen, electricity
- Activités déclencheuses
- Importing >50 t/yr of CBAM goods into the EU
- Acting as authorised CBAM declarant
- Indirect customs representative for importer
- Portée hors territoire
- Oui
Non-EU producers must supply verified embedded emissions per installation or default values apply.
- Exemples
- EU importer of Chinese steel fasteners >50 t/yr
- Distributor of aluminium profiles from Asia
- Fertiliser trader importing from North Africa
Ce que la loi exige
- Obtain authorised CBAM declarant status before exceeding 50 t/yr
- Declare embedded emissions of imports annually by 30 September
- Buy and surrender CBAM certificates, holding 50% of emissions quarterly
- Have installation emissions data verified by an accredited verifier
Sanctions
€100 per tonne of unsurrendered emissions; 3-5x that for importing over 50 t without authorisation. National penalties also apply.
Ce que cela change pour un fournisseur en Chine
Chinese steel, aluminium and fertiliser exporters must give EU buyers verified installation emissions; otherwise punitive default values raise the buyer's cost.
Preuves attendues
- Installation emissions report per CN code
- Third-party verification report
- Proof of carbon price paid in China, if any
Niveaux : Tier 1-2