{"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":"perfectionnement-actif-cbam","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 Perfectionnement actif : <\/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\">Quand le CBAM s'applique-t-il et quels sont les avantages pour les entreprises ?<\/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>Si votre entreprise importe de l'acier, de l'aluminium, du ciment, des engrais ou d'autres marchandises couvertes par le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res (MACF) pour les traiter, les transformer ou les utiliser comme mati\u00e8res premi\u00e8res, les r\u00e8gles de l'UE vous permettent de placer ces marchandises sous le r\u00e9gime du perfectionnement actif (PA).<\/p><p>Lorsque cette proc\u00e9dure est utilis\u00e9e pour des marchandises couvertes par le CBAM, elle est souvent appel\u00e9e\u00a0<strong>CBAM perfectionnement actif<\/strong>. Sous ce r\u00e9gime :<\/p><ul><li>Les droits \u00e0 l'importation sont suspendus<\/li><li>La TVA est souvent report\u00e9e<\/li><li>Le CBAM n'est pas d\u00e9clench\u00e9 \u00e0 l'importation, car il ne s'applique que lorsque les marchandises couvertes sont\u00a0<strong>mise en libre pratique sur le march\u00e9 de l'UE<\/strong><\/li><\/ul><p>L'obligation du CBAM est report\u00e9e au moment o\u00f9 le produit final (ou la mati\u00e8re premi\u00e8re couverte par le CBAM utilis\u00e9e dans ce produit) est mis en libre circulation dans l'UE, sur la base de la quantit\u00e9 et des \u00e9missions int\u00e9gr\u00e9es de la mati\u00e8re premi\u00e8re.<\/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\">Comment fonctionne le perfectionnement actif CBAM ?<\/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 vers l'int\u00e9rieur<\/a> est particuli\u00e8rement utile pour :<\/p><ul><li>Installations industrielles important de l'acier, de l'aluminium, du ciment, des engrais ou d'autres produits couverts par le CBAM<\/li><li>Fabricants de pi\u00e8ces m\u00e9talliques, de tubes, de profil\u00e9s, de structures, d'\u00e9l\u00e9ments en b\u00e9ton arm\u00e9 et de composants pr\u00e9fabriqu\u00e9s<\/li><li>Les entreprises qui importent, transforment des mat\u00e9riaux, puis r\u00e9exportent le produit final ou le vendent au sein de l'UE.<\/li><\/ul><p>Du point de vue de la conformit\u00e9 au CBAM, le r\u00e9gime vous permet de.. :<\/p><ol><li><strong>Retarder le point de d\u00e9clenchement du CBAM<\/strong><br \/>Les obligations du CBAM ne sont activ\u00e9es que lorsque le produit final (ou les mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es dans ce produit) est mis en libre pratique dans l'UE, et non lorsque les mati\u00e8res premi\u00e8res entrent dans l'UE sous le r\u00e9gime de la propri\u00e9t\u00e9 intellectuelle.<\/li><li><strong>Simplifier les rapports CBAM<\/strong><br \/>Il n'est pas n\u00e9cessaire de d\u00e9clarer le CBAM pour chaque importation de mati\u00e8re premi\u00e8re. La d\u00e9claration est organis\u00e9e sur la base des lots de production et des lib\u00e9rations de l'UE.<\/li><li><strong>Am\u00e9liorer la pr\u00e9visibilit\u00e9 des flux de tr\u00e9sorerie<\/strong><br \/>Les certificats CBAM sont achet\u00e9s plus tard, au moment de la mise en libre pratique, ce qui vous donne plus de temps pour planifier et budg\u00e9tiser.<\/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\">\u00c0 quoi ressemble le traitement CBAM vers l'int\u00e9rieur dans la pratique ?<\/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>Une usine espagnole importe des bobines d'acier lamin\u00e9es \u00e0 chaud de Chine (a <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-sectors_en\">Produit couvert par le CBAM<\/a>) et les transforme en tubes soud\u00e9s.<\/p><p><strong>Sc\u00e9nario A : Le produit final est r\u00e9export\u00e9 en dehors de l'UE<\/strong><\/p><ol><li>L'acier est un produit non communautaire (originaire de l'ext\u00e9rieur de l'UE).<\/li><li>L'entreprise obtient l'autorisation pour le perfectionnement actif.<\/li><li>\u00c0 l'importation, l'acier est d\u00e9clar\u00e9 sous le r\u00e9gime du perfectionnement actif CBAM et n'est pas mis en libre pratique.<\/li><li>L'acier est transform\u00e9 en tubes sous le r\u00e9gime de la propri\u00e9t\u00e9 intellectuelle.<\/li><li>Le produit final est export\u00e9 vers la Turquie et n'entre jamais sur le march\u00e9 de l'UE.<\/li><\/ol><p><strong>R\u00e9sultat pour CBAM :<\/strong><\/p><ul><li>Pas de droits d'importation et, dans de nombreux cas, pas de TVA \u00e0 l'importation.<\/li><li>Comme le produit fini n'entre jamais sur le march\u00e9 de l'UE \u2192 le CBAM n'est pas d\u00e9clench\u00e9 pour cette mati\u00e8re premi\u00e8re.<\/li><\/ul><p><strong>Sc\u00e9nario B : le produit final est mis en libre pratique dans l'UE<\/strong><\/p><p>La m\u00eame usine vend les tubes \u00e0 un constructeur de l'UE.<\/p><ul><li>Le perfectionnement actif ne supprime pas l'obligation du CBAM, mais il conditionne son activation.<\/li><li>Le CBAM est calcul\u00e9 sur la quantit\u00e9 de mati\u00e8re premi\u00e8re couverte par le CBAM (acier) utilis\u00e9e, sur la base de son empreinte carbone int\u00e9gr\u00e9e, lorsque le produit final est mis en libre circulation.<\/li><\/ul><p><strong>Principaux enseignements :<\/strong><\/p><ul><li>Si le produit final est r\u00e9export\u00e9, le CBAM n'est g\u00e9n\u00e9ralement pas d\u00e9clench\u00e9 sur les mati\u00e8res premi\u00e8res.<\/li><li>Si le produit final est mis en libre pratique dans l'UE, le CBAM s'applique aux mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es, et non \u00e0 chaque importation.<\/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\">Quels sont les avantages pour les entreprises ?<\/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>Pour les entreprises qui importent des mati\u00e8res couvertes par le CBAM en vue de leur transformation, le perfectionnement actif CBAM offre ces avantages concrets :<\/p><ol><li><strong> Diminution de la pression sur le cash-flow<\/strong><\/li><\/ol><ul><li>Les droits \u00e0 l'importation sont suspendus et la TVA est souvent report\u00e9e.<\/li><li>Les certificats CBAM sont achet\u00e9s plus tard, lors de la mise en libre pratique, et non \u00e0 l'importation.<\/li><li>Cela am\u00e9liore le fonds de roulement et facilite la planification des co\u00fbts du carbone.<\/li><\/ul><ol start=\"2\"><li><strong> Simplification des rapports CBAM<\/strong><\/li><\/ol><ul><li>Vous ne devez pas d\u00e9clarer le CBAM pour chaque importation de mati\u00e8res premi\u00e8res.<\/li><li>Les rapports sont bas\u00e9s sur les lots de production et les versions de l'UE, et s'alignent sur les cycles de comptabilit\u00e9 interne et de vente.<\/li><li>Cela permet de r\u00e9duire le nombre de <a href=\"https:\/\/carboncomplete.com\/fr\/declarant-cbam\/\">D\u00e9clarations CBAM<\/a> et r\u00e9duit le risque d'erreurs.<\/li><\/ul><ol start=\"3\"><li><strong> Tra\u00e7abilit\u00e9 plus claire des \u00e9missions<\/strong><\/li><\/ol><ul><li>Pour utiliser correctement le perfectionnement actif, vous devez suivre chaque lot de mati\u00e8res premi\u00e8res couvertes par le CBAM, de l'importation au produit final.<\/li><li>Cette m\u00eame tra\u00e7abilit\u00e9 est essentielle pour un calcul pr\u00e9cis des \u00e9missions int\u00e9gr\u00e9es dans le cadre du CBAM.<\/li><li>Un syst\u00e8me de tra\u00e7abilit\u00e9 solide d\u00e8s le d\u00e9part facilite la conformit\u00e9 au CBAM et la rend plus d\u00e9fendable lors des audits.<\/li><\/ul><ol start=\"4\"><li><strong> Meilleur contr\u00f4le de l'exposition au CBAM<\/strong><\/li><\/ol><ul><li>Vous pouvez planifier les produits et les lots qui seront mis sur le march\u00e9 de l'UE et ceux qui seront export\u00e9s.<\/li><li>Cela vous permet de g\u00e9rer la responsabilit\u00e9 CBAM de mani\u00e8re strat\u00e9gique, plut\u00f4t que de r\u00e9agir \u00e0 chaque importation.<\/li><\/ul><p>Vous pouvez faire co\u00efncider les achats de certificats avec les sorties effectives de l'UE, ce qui permet d'\u00e9viter les achats pr\u00e9matur\u00e9s ou excessifs.<\/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\">De quoi avez-vous besoin pour utiliser correctement le perfectionnement actif CBAM ?<\/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>Pour utiliser le r\u00e9gime de mani\u00e8re efficace et rester en conformit\u00e9, vous devez :<\/p><ol><li><strong>Obtenir l'autorisation pour le perfectionnement actif<\/strong><ul><li>Demander et g\u00e9rer l'autorisation de propri\u00e9t\u00e9 intellectuelle dans l'usine de transformation<\/li><li>Respecter les exigences douani\u00e8res en mati\u00e8re de contr\u00f4le, de supervision et de tra\u00e7abilit\u00e9<\/li><\/ul><\/li><li><strong>Mettre en place une tra\u00e7abilit\u00e9 claire et v\u00e9rifiable<\/strong><ul><li>Suivre chaque lot de mati\u00e8res premi\u00e8res couvertes par le CBAM, de l'importation au produit final.<\/li><li>S'assurer que cette tra\u00e7abilit\u00e9 fonctionne \u00e0 la fois pour les douanes et pour les rapports CBAM.<\/li><\/ul><\/li><li><strong>Appliquer la proc\u00e9dure et les codes douaniers corrects<\/strong><ul><li>Veiller \u00e0 l'utilisation correcte de la proc\u00e9dure IP et de tous les codes d'information pertinents (y compris les codes CBAM d\u00e9finis par la r\u00e9glementation douani\u00e8re nationale).<\/li><\/ul><\/li><li><strong>\u00c9valuer votre mod\u00e8le d'entreprise<\/strong><ul><li>Identifier les produits qui seront r\u00e9export\u00e9s (pour lesquels le CBAM n'est g\u00e9n\u00e9ralement pas d\u00e9clench\u00e9).<\/li><li>Identifier ceux qui seront mis en libre pratique dans l'UE (lorsque le CBAM s'applique aux mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es).<\/li><\/ul><\/li><li><strong>Int\u00e9grer les flux de travail des douanes et de CBAM<\/strong><ul><li>Alignez votre planification de la production, vos d\u00e9clarations en douane et vos <a href=\"https:\/\/carboncomplete.com\/fr\/rapport-de-la-cbam\/\">Rapport CBAM<\/a><\/li><li>Veiller \u00e0 ce que la quantit\u00e9 utilis\u00e9e pour le CBAM corresponde \u00e0 la quantit\u00e9 sous IP et \u00e0 la mise en libre pratique finale.<\/li><\/ul><\/li><\/ol><p>Ce n'est que lorsque le produit final est mis en libre circulation sur le march\u00e9 de l'UE que l'obligation de g\u00e9rer le CBAM sur les mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es entre en jeu.<\/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\">Quelles sont les erreurs les plus courantes \u00e0 \u00e9viter ?<\/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>Supposer que le CBAM est toujours \u00e9vit\u00e9<\/strong><br \/>Le perfectionnement actif ne supprime pas automatiquement le CBAM. Si le produit final est mis en libre pratique dans l'UE, le CBAM s'applique toujours aux mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es.<\/li><li><strong>Tra\u00e7abilit\u00e9 insuffisante<\/strong><br \/>Sans un suivi clair de la mati\u00e8re premi\u00e8re au produit final, il n'est pas possible de calculer de mani\u00e8re fiable les \u00e9missions int\u00e9gr\u00e9es, ce qui compromet la conformit\u00e9 au CBAM.<\/li><li><strong>Des coutumes et des <a href=\"https:\/\/carboncomplete.com\/fr\/collecte-de-donnees-cbam\/\">Donn\u00e9es du CBAM<\/a><\/strong><br \/>Si la quantit\u00e9 d\u00e9clar\u00e9e en douane sous IP ne correspond pas \u00e0 la quantit\u00e9 utilis\u00e9e dans la d\u00e9claration CBAM, vous risquez des divergences et des probl\u00e8mes d'audit.<\/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\">Le perfectionnement actif CBAM : R\u00e9ponses aux questions cl\u00e9s<\/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. Qu'est-ce que le perfectionnement actif CBAM ?<\/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> consiste \u00e0 placer les marchandises couvertes par le CBAM sous le r\u00e9gime douanier du perfectionnement actif de l'UE. Au cours de ce r\u00e9gime :<\/p><ul><li>Les droits \u00e0 l'importation sont suspendus.<\/li><li>Le CBAM est g\u00e9r\u00e9 lorsque le produit transform\u00e9 est mis en libre pratique dans l'UE.<\/li><\/ul><p>Le CBAM est donc d\u00e9clench\u00e9 lorsque le produit entre effectivement sur le march\u00e9 de l'UE, et non \u00e0 l'importation.<\/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. Le CBAM s'applique-t-il toujours lorsque j'importe sous le r\u00e9gime du perfectionnement actif ?<\/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>Non.<\/strong><\/p><ul><li>Si le produit transform\u00e9 est r\u00e9export\u00e9 de l'UE et n'est jamais mis en libre pratique, le CBAM n'est g\u00e9n\u00e9ralement pas d\u00e9clench\u00e9.<\/li><li>Le CBAM s'applique g\u00e9n\u00e9ralement lorsque le produit final ou les mat\u00e9riaux couverts par le CBAM sont mis en libre circulation sur le march\u00e9 de l'UE.<\/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. Les entreprises autres que les fabricants peuvent-elles recourir au perfectionnement actif CBAM ?<\/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>Oui.<\/strong><\/p><p>Tout op\u00e9rateur \u00e9conomique qui importe des marchandises couvertes par le CBAM dans le cadre du perfectionnement actif et qui effectue une op\u00e9ration de transformation autoris\u00e9e, y compris une transformation, un m\u00e9lange ou un assemblage, peut utiliser le r\u00e9gime, \u00e0 condition de satisfaire aux exigences en mati\u00e8re de douane et de tra\u00e7abilit\u00e9.<\/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. Quelle est l'incidence du perfectionnement actif CBAM sur ma d\u00e9claration d'\u00e9missions ?<\/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>Dans le cadre du perfectionnement actif CBAM, vous d\u00e9clarez le CBAM sur la base des \u00e9l\u00e9ments suivants :<\/p><ul><li>La quantit\u00e9 de mati\u00e8res premi\u00e8res couvertes par le CBAM utilis\u00e9es dans le produit final.<\/li><li>Les \u00e9missions int\u00e9gr\u00e9es de ce mat\u00e9riau d'entr\u00e9e.<\/li><\/ul><p>Ceci s'applique <strong>lorsque le produit final est publi\u00e9<\/strong> pour la libre circulation dans l'UE, et non \u00e0 l'importation.<\/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\">Importez-vous des mat\u00e9riaux couverts par le CBAM en vue de leur transformation ?<\/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>pour \u00e9valuer l'ad\u00e9quation du perfectionnement actif CBAM et aligner les flux de travail en mati\u00e8re de douane et de d\u00e9claration sur les exigences de l'UE.<\/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=\"56\"\/><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=\"46e4aeafd1\" \/><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_3527d3b4617bb20f99bfb67e46d223f6'><input  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