MACF certificates
Securities that importers will have to purchase to cover the carbon emissions of imported products subject to the MACF.
MACF certificates (CBAM certificates)
MACF certificates are instruments that importers will need to acquire to cover the greenhouse gas emissions incorporated in products subject to the MACF.
Operation (final phase from 2026)
Each certificate corresponds to one tonne of CO₂ equivalent. The price is indexed to the weekly average price of EU ETS allowances.
Purchase and return
Importers must purchase the certificates on a dedicated platform and return them annually in quantities corresponding to the declared emissions.
Possible deductions
If a carbon price has already been paid in the country of production, the importer can request a deduction from the number of certificates to be returned, thus avoiding double taxation.
Financial impact
The cost of MACF certificates will be added to traditional customs duties, increasing the cost price of imported products with a high carbon footprint.