{"id":8229,"date":"2026-05-28T15:58:12","date_gmt":"2026-05-28T15:58:12","guid":{"rendered":"https:\/\/carboncomplete.com\/?p=8229"},"modified":"2026-05-28T16:01:14","modified_gmt":"2026-05-28T16:01:14","slug":"cbam-inward-processing","status":"publish","type":"post","link":"https:\/\/carboncomplete.com\/fr\/cbam-inward-processing\/","title":{"rendered":"CBAM Perfectionnement actif"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8229\" class=\"elementor elementor-8229\">\n\t\t\t\t<div class=\"elementor-element elementor-element-691b9729 e-flex e-con-boxed e-con e-parent\" data-id=\"691b9729\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-007bc7d elementor-widget elementor-widget-heading\" data-id=\"007bc7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CBAM Inward Processing: <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db0e90f elementor-widget elementor-widget-heading\" data-id=\"db0e90f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">When CBAM Applies &amp; Business Benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eaf2bf4 elementor-widget elementor-widget-text-editor\" data-id=\"5eaf2bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If your company imports steel, aluminium, cement, fertilisers or other goods covered by the Carbon Border Adjustment Mechanism (CBAM) to process, transform or use as raw material, EU rules allow you to place these goods under Inward Processing (IP).<\/p><p>When this procedure is used for CBAM-covered goods, it is often referred to as\u00a0<strong>CBAM perfectionnement actif<\/strong>. Under this regime:<\/p><ul><li>Import duties are suspended<\/li><li>VAT is often deferred<\/li><li>CBAM is not triggered on import, because CBAM only applies when covered goods are\u00a0<strong>released for free circulation in the EU market<\/strong><\/li><\/ul><p>The CBAM obligation is shifted to the moment the final product (or the CBAM-covered input material used in it) is released for free circulation in the EU, based on the quantity and embedded emissions of the input material.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdc2ef elementor-widget elementor-widget-heading\" data-id=\"8bdc2ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How Does CBAM Inward Processing Work?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d869221 elementor-widget elementor-widget-text-editor\" data-id=\"d869221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/customscomplete.com\/inward-processing\/\">CBAM inward<\/a> processing is particularly useful for:<\/p><ul><li>Industrial plants importing steel, aluminium, cement, fertilisers or other CBAM-covered goods<\/li><li>Manufacturers of metal parts, tubes, profiles, structures, reinforced concrete elements and prefabricated components<\/li><li>Businesses that import, transform materials, and then either re-export the final product or sell it within the EU<\/li><\/ul><p>From a CBAM compliance perspective, the regime allows you to:<\/p><ol><li><strong>Delay the CBAM trigger point<\/strong><br \/>CBAM obligations are activated only when the final product (or the CBAM-covered input material used in it) is released for free circulation in the EU, not when raw materials enter the EU under IP.<\/li><li><strong>Simplify CBAM reporting<\/strong><br \/>You do not need to report CBAM for each import of raw material. Reporting is organised based on production batches and EU releases.<\/li><li><strong>Improve cash-flow predictability<\/strong><br \/>CBAM certificates are purchased later, at the moment of release for free circulation, giving you more time to plan and budget.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ad050a elementor-widget elementor-widget-heading\" data-id=\"4ad050a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Does CBAM Inward Processing Look Like in Practice?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c805269 elementor-widget elementor-widget-text-editor\" data-id=\"c805269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A factory in Spain imports hot-rolled steel coils from China (a <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-sectors_en\">CBAM-covered product<\/a>) and transforms them into welded tubes.<\/p><p><strong>Scenario A: Final product is re-exported outside the EU<\/strong><\/p><ol><li>The steel is non-Union goods (originating outside the EU).<\/li><li>The company obtains authorisation for Inward Processing.<\/li><li>On import, the steel is declared under CBAM inward processing, not released for free circulation.<\/li><li>The steel is transformed into tubes under the IP regime.<\/li><li>The final product is exported to Turkey and never enters the EU market.<\/li><\/ol><p><strong>Result for CBAM:<\/strong><\/p><ul><li>No import duties, and in many cases no VAT on import.<\/li><li>As the finished product never enters the EU market \u2192 CBAM is not triggered for that input material.<\/li><\/ul><p><strong>Scenario B: Final product is released for free circulation in the EU<\/strong><\/p><p>The same factory sells the tubes to a constructor in the EU.<\/p><ul><li>Inward Processing does not remove the CBAM obligation, but it conditions when it is activated.<\/li><li>CBAM is calculated on the quantity of CBAM-covered input material (steel) used, based on its embedded carbon footprint, when the final product is released for free circulation.<\/li><\/ul><p><strong>Key takeaway:<\/strong><\/p><ul><li>If the final product is re-exported, CBAM is typically not triggered on the input material.<\/li><li>If the final product is released for free circulation in the EU, CBAM applies on the CBAM-covered input material used, not on every import shipment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d0001a elementor-widget elementor-widget-image\" data-id=\"8d0001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-1024x536.png\" class=\"attachment-large size-large wp-image-8231\" alt=\"CBAM perfectionnement actif\" srcset=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-1024x536.png 1024w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-300x157.png 300w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-768x402.png 768w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-18x9.png 18w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-376bc58 elementor-widget elementor-widget-heading\" data-id=\"376bc58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Are the Business Benefits?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-700ff98 elementor-widget elementor-widget-text-editor\" data-id=\"700ff98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For companies importing CBAM-covered materials for processing, CBAM inward processing offers these concrete benefits:<\/p><ol><li><strong> Lower cash-flow pressure<\/strong><\/li><\/ol><ul><li>Import duties are suspended; VAT is often deferred.<\/li><li>CBAM certificates are purchased later, at release for free circulation, not at import.<\/li><li>This improves working capital and makes it easier to plan carbon costs.<\/li><\/ul><ol start=\"2\"><li><strong> Simpler CBAM reporting<\/strong><\/li><\/ol><ul><li>You do not report CBAM for every raw-material import.<\/li><li>Reporting is based on production batches and EU releases, aligning with internal accounting and sales cycles.<\/li><li>This reduces the number of <a href=\"https:\/\/carboncomplete.com\/fr\/declarant-cbam\/\">CBAM declarations<\/a> and lowers the risk of errors.<\/li><\/ul><ol start=\"3\"><li><strong> Clearer emissions traceability<\/strong><\/li><\/ol><ul><li>To use inward processing correctly, you must track each batch of CBAM-covered input material from import to final product.<\/li><li>This same traceability is essential for accurate embedded emissions calculation under CBAM.<\/li><li>A robust traceability system from the start makes CBAM compliance easier and more defensible in audits.<\/li><\/ul><ol start=\"4\"><li><strong> Better control over CBAM exposure<\/strong><\/li><\/ol><ul><li>You can plan which products and batches will be released into the EU market and which will be exported.<\/li><li>This allows you to manage CBAM liability strategically, rather than reacting to every import.<\/li><\/ul><p>You can align certificate purchases with actual EU releases, avoiding premature or excessive purchases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0668ef elementor-widget elementor-widget-heading\" data-id=\"e0668ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Do You Need to Use CBAM Inward Processing Correctly?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc91f3 elementor-widget elementor-widget-text-editor\" data-id=\"fbc91f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To use the regime effectively and stay compliant, you must:<\/p><ol><li><strong>Obtain authorisation for Inward Processing<\/strong><ul><li>Apply for and manage IP authorisation at the transformation plant<\/li><li>Comply with customs requirements on controls, supervision and traceability<\/li><\/ul><\/li><li><strong>Build clear and verifiable traceability<\/strong><ul><li>Track each batch of CBAM-covered input material from import to final product<\/li><li>Ensure this traceability works for both customs and CBAM reporting<\/li><\/ul><\/li><li><strong>Apply the correct customs procedure and codes<\/strong><ul><li>Ensure the IP procedure and any relevant information codes (including CBAM-related codes set out by national customs rules) are used correctly<\/li><\/ul><\/li><li><strong>Assess your business model<\/strong><ul><li>Identify which products will be re-exported (where CBAM is typically not triggered)<\/li><li>Identify which will be released for free circulation in the EU (where CBAM applies on the CBAM-covered input material used)<\/li><\/ul><\/li><li><strong>Integrate customs and CBAM workflows<\/strong><ul><li>Align your production planning, customs declarations and <a href=\"https:\/\/carboncomplete.com\/fr\/rapport-de-la-cbam\/\">CBAM reporting<\/a><\/li><li>Ensure that the quantity used for CBAM matches the quantity under IP and the final release for free circulation<\/li><\/ul><\/li><\/ol><p>Only when the final product is released for free circulation in the EU market does the obligation to manage CBAM on the CBAM-covered input material used come into play.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7746ac elementor-widget elementor-widget-heading\" data-id=\"b7746ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Are the Common Mistakes to Avoid?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7746d6f elementor-widget elementor-widget-text-editor\" data-id=\"7746d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Assuming CBAM is always avoided<\/strong><br \/>Inward processing does not automatically remove CBAM. If the final product is released for free circulation in the EU, CBAM still applies on the CBAM-covered input material used.<\/li><li><strong>Weak traceability<\/strong><br \/>Without clear tracking from raw material to final product, you cannot reliably calculate embedded emissions, which undermines CBAM compliance.<\/li><li><strong>Misaligned customs and <a href=\"https:\/\/carboncomplete.com\/fr\/collecte-de-donnees-cbam\/\">CBAM data<\/a><\/strong><br \/>If the quantity declared for customs under IP does not match the quantity used in CBAM reporting, you risk discrepancies and audit issues.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78abe0c elementor-widget elementor-widget-heading\" data-id=\"78abe0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CBAM Inward Processing: Key Questions Answered<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a66a040 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"a66a040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">1. What is CBAM inward processing?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>CBAM perfectionnement actif<\/strong> means placing CBAM-covered goods under the EU&#8217;s Inward Processing customs regime. During this regime:<\/p><ul><li>Import duties are suspended.<\/li><li>CBAM is managed when the processed product is released for free circulation in the EU.<\/li><\/ul><p>CBAM is therefore triggered when the product actually enters the EU market, not at import.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fc66f4 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"0fc66f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">2. Does CBAM always apply when I import under Inward Processing?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>No.<\/strong><\/p><ul><li>If the processed product is re-exported from the EU and never released for free circulation, CBAM is generally not triggered.<\/li><li>CBAM typically applies when the final product or the CBAM-covered materials are released for free circulation in the EU market.<\/li><\/ul>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f446b1b eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"f446b1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">3. Can businesses other than manufacturers use CBAM inward processing?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>Yes.<\/strong><\/p><p>Any economic operator that imports CBAM-covered goods under Inward Processing and performs an authorised processing operation, including transformation, mixing or blending, can use the regime, provided they meet the customs and traceability requirements.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-927b7e5 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"927b7e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">4. How does CBAM inward processing affect my emissions reporting?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p>Under CBAM inward processing, you report CBAM based on:<\/p><ul><li>The quantity of CBAM-covered input material used in the final product.<\/li><li>The embedded emissions of that input material.<\/li><\/ul><p>This applies <strong>when the final product is released<\/strong> for free circulation in the EU, not at import.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c932e8d elementor-widget elementor-widget-heading\" data-id=\"c932e8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do You Import CBAM-Covered Materials for Processing?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-392bef8 elementor-widget elementor-widget-text-editor\" data-id=\"392bef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><a href=\"https:\/\/carboncomplete.com\/fr\/nous-contacter\/\">Contactez nous<\/a> <\/strong>to assess CBAM inward processing suitability and align customs and reporting workflows in line with EU requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d6f42 elementor-widget elementor-widget-text-editor\" data-id=\"03d6f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Prendre contact<\/h3><p><div class='fluentform ff-default fluentform_wrapper_3 ffs_default_wrap'><form data-form_id=\"3\" id=\"fluentform_3\" class=\"frm-fluent-form fluent_form_3 ff-el-form-top ff_form_instance_3_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_3_1\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Formulaire de contact CCO<\/legend><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"ak_\"><label>\u0394<textarea name=\"ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"ak_js\" value=\"3\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><input type='hidden' name='__fluent_form_embded_post_id' value='8229' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"b03b738c96\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/fr\/wp-json\/wp\/v2\/posts\/8229\" \/><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_input_text_1' id='label_ff_3_input_text_1' aria-label=\"Nom\">Nom<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" data-name=\"input_text_1\" id=\"ff_3_input_text_1\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_input_text' id='label_ff_3_input_text' aria-label=\"Entreprise\">Entreprise<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" data-name=\"input_text\" id=\"ff_3_input_text\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_email' id='label_ff_3_email' aria-label=\"Email\">Email<\/label><\/div><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_3_email\" class=\"ff-el-form-control\" data-name=\"email\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_3_numeric_field' id='label_ff_3_numeric_field' aria-label=\"Num\u00e9ro de t\u00e9l\u00e9phone\">Num\u00e9ro de t\u00e9l\u00e9phone<\/label><\/div><div class='ff-el-input--content'><input type=\"number\" name=\"numeric_field\" id=\"ff_3_numeric_field\" class=\"ff-el-form-control\" data-name=\"numeric_field\" inputmode=\"numeric\" step=\"any\"  aria-invalid=\"false\" aria-required=\"false\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label   aria-label=\"Quel(s) service(s) vous int\u00e9resse(nt) ?\">Quel(s) service(s) vous int\u00e9resse(nt) ?<\/label><\/div><div class='ff-el-input--content'><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_9f3fe0714feaede545dab1a7d0fa5adb'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Training\"  id='checkbox_9f3fe0714feaede545dab1a7d0fa5adb' aria-label='Formation CBAM' aria-invalid='false' aria-required=\"false\"> <span>Formation CBAM<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_a8703abcfca28788428001d6fd31bd79'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Reporting\"  id='checkbox_a8703abcfca28788428001d6fd31bd79' aria-label='de reporting' aria-invalid='false' aria-required=\"false\"> <span>de reporting<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_19ea802bb2a373179187d6a912e2e879'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"ESG Reporting\"  id='checkbox_19ea802bb2a373179187d6a912e2e879' aria-label='Rapports ESG' aria-invalid='false' aria-required=\"false\"> <span>Rapports ESG<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_cbdd0bada9b16f0669b3c6979003d464'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"Risk Assessment and Advisory\"  id='checkbox_cbdd0bada9b16f0669b3c6979003d464' aria-label='Analyse des risques et conseils' aria-invalid='false' aria-required=\"false\"> <span>Analyse des risques et conseils<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_05b0c3e267341ba37449156e1381ec7f'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"Carbon Reduction Plans  \"  id='checkbox_05b0c3e267341ba37449156e1381ec7f' aria-label='Plans de r\u00e9duction des \u00e9missions de carbone' aria-invalid='false' aria-required=\"false\"> <span>Plans de r\u00e9duction des \u00e9missions de carbone  <\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_6473cb8540d8527fe01861d2756d0cff'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"Grants and Funds\"  id='checkbox_6473cb8540d8527fe01861d2756d0cff' aria-label='Subventions et financements' aria-invalid='false' aria-required=\"false\"> <span>Subventions et financements<\/span><\/label><\/div><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_3_message' id='label_ff_3_message' aria-label=\"Votre message\">Votre message<\/label><\/div><div class='ff-el-input--content'><textarea aria-required=\"false\" aria-labelledby=\"label_ff_3_message\" name=\"message\" id=\"ff_3_message\" class=\"ff-el-form-control\" rows=\"4\" cols=\"2\" data-name=\"message\" ><\/textarea><\/div><\/div><div class='ff-el-group ff-text-center ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-lg ff_btn_style wpf_has_custom_css\"  aria-label=\"ENVOYER UN MESSAGE\">ENVOYER UN MESSAGE<\/button><\/div><\/fieldset><input type=\"hidden\" name=\"trp-form-language\" value=\"fr\"\/><\/form><div id='fluentform_3_errors' class='ff-errors-in-stack ff_form_instance_3_1 ff-form-loading_errors ff_form_instance_3_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_3_1 = {\"id\":\"3\",\"ajaxUrl\":\"https:\\\/\\\/carboncomplete.com\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\",\"asteriskPlacement\":\"asterisk-right\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_3_1\",\"form_id_selector\":\"fluentform_3\",\"rules\":{\"input_text_1\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"input_text\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true}},\"email\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global\":true,\"global_message\":\"This field is required\"},\"email\":{\"value\":true,\"message\":\"This field must contain a valid email\",\"global\":true,\"global_message\":\"This field must contain a valid email\"}},\"numeric_field\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global_message\":\"This field is required\",\"global\":true},\"numeric\":{\"value\":true,\"message\":\"This field must contain numeric value\",\"global_message\":\"This field must contain numeric value\",\"global\":true},\"min\":{\"value\":\"\",\"message\":\"Validation fails for minimum value\",\"global_message\":\"Validation fails for minimum value\",\"global\":true},\"max\":{\"value\":\"\",\"message\":\"Validation fails for maximum value\",\"global_message\":\"Validation fails for maximum value\",\"global\":true},\"digits\":{\"value\":\"\",\"message\":\"Validation fails for limited digits\",\"global_message\":\"Validation fails for limited digits\",\"global\":true}},\"checkbox\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global_message\":\"This field is 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Cet article explique quand le CBAM s'applique dans le cadre du perfectionnement actif, comment fonctionne la d\u00e9claration et quelles sont les implications op\u00e9rationnelles et de conformit\u00e9 pour les 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