{"id":8283,"date":"2026-06-11T15:48:26","date_gmt":"2026-06-11T15:48:26","guid":{"rendered":"https:\/\/carboncomplete.com\/?p=8283"},"modified":"2026-06-11T15:53:05","modified_gmt":"2026-06-11T15:53:05","slug":"faq-macf","status":"publish","type":"post","link":"https:\/\/carboncomplete.com\/fr\/faq-macf\/","title":{"rendered":"FAQ MACF"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8283\" class=\"elementor elementor-8283\">\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\">FAQ MACF<\/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\">Conformit\u00e9 CBAM, d\u00e9claration et r\u00e8gles 2026<\/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>Cette FAQ sur le MACF rassemble les questions les plus fr\u00e9quentes des entreprises fran\u00e7aises concernant le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res (MACF), connu sous le nom de CBAM en anglais. Depuis le 1er <a href=\"https:\/\/carboncomplete.com\/fr\/cbam-2026\/\">janvier 2026<\/a>, le MACF est pass\u00e9 \u00e0 son r\u00e9gime d\u00e9finitif. Les importateurs concern\u00e9s doivent \u00eatre des d\u00e9clarants agr\u00e9\u00e9s, d\u00e9clarer les \u00e9missions incorpor\u00e9es et restituer des certificats MACF.<\/p>\n<p>Cette FAQ MACF traite notamment des points suivants :<\/p>\n<ul>\n<li>La d\u00e9finition du CBAM ou MACF<\/li>\n<li>Le fonctionnement du r\u00e9gime d\u00e9finitif<\/li>\n<li>Le reporting et le calcul des \u00e9missions<\/li>\n<li>Les codes NC concern\u00e9s<\/li>\n<li>Les logiciels permettant de se conformer aux obligations MACF en France<\/li>\n<\/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-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\">FAQ MACF \u2014 Qu'est-ce que le CBAM ou le MACF ?<\/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>Le MACF (m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res) est le nom fran\u00e7ais du CBAM (Carbon Border Adjustment Mechanism). Il s\u2019agit d\u2019un instrument de l\u2019Union europ\u00e9enne instaur\u00e9 par le r\u00e8glement (UE) 2023\/956 visant \u00e0 appliquer un prix du carbone aux importations de certains produits \u00e0 forte intensit\u00e9 carbone.<\/p>\n<p>Le MACF s'applique aux secteurs suivants :<\/p>\n<ul>\n<li><a href=\"https:\/\/carboncomplete.com\/fr\/la-cbam-dans-le-secteur-du-ciment\/\">Ciment<\/a><\/li>\n<li><a href=\"https:\/\/carboncomplete.com\/fr\/la-cbam-dans-le-secteur-de-la-siderurgie\/\">Fer et acier<\/a><\/li>\n<li><a href=\"https:\/\/carboncomplete.com\/fr\/la-cbam-dans-le-secteur-de-laluminium\/\">Aluminium<\/a><\/li>\n<li>Engrais<\/li>\n<li>\u00c9lectricit\u00e9<\/li>\n<li>Hydrog\u00e8ne<\/li>\n<\/ul>\n<p>Son objectif est de pr\u00e9venir les fuites de carbone et de permettre la comparaison entre le prix du carbone des produits import\u00e9s et celui du <a href=\"https:\/\/climate.ec.europa.eu\/eu-action\/carbon-markets\/eu-emissions-trading-system-eu-ets_en?prefLang=fr&amp;etrans=fr\">syst\u00e8me d\u2019\u00e9change de quotas d\u2019\u00e9mission de l\u2019Union europ\u00e9enne (SEQE-UE).<\/a><\/p>\n<p>En France, l\u2019administration utilise principalement le terme MACF (douanes, DGEC), tandis que le terme CBAM est plus courant dans les communications internationales.<\/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-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\">FAQ MACF \u2014 Le CBAM est-il une taxe ?<\/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>Non. Le CBAM n\u2019est pas une taxe au sens classique du terme. Il s\u2019agit d\u2019un m\u00e9canisme de tarification carbone aux fronti\u00e8res dans le cadre duquel les importateurs doivent acheter des certificats MACF correspondant aux \u00e9missions incorpor\u00e9es dans les produits import\u00e9s.<\/p>\n<p>Principales diff\u00e9rences par rapport \u00e0 une taxe :<\/p>\n<ul>\n<li>Le montant d\u00e9pend des \u00e9missions r\u00e9elles du produit<\/li>\n<li>Il est index\u00e9 sur le prix du carbone du SCEQE<\/li>\n<li>Il peut \u00eatre r\u00e9duit si une taxe carbone a d\u00e9j\u00e0 \u00e9t\u00e9 acquitt\u00e9e dans le pays d\u2019origine<\/li>\n<\/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\/06\/FAQ-MACF-2026-1024x536.png\" class=\"attachment-large size-large wp-image-8287\" alt=\"FAQ MACF 2026\" srcset=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1024x536.png 1024w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-300x157.png 300w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-768x402.png 768w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-18x9.png 18w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026.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\">Comment fonctionnera le CBAM en 2026 ?<\/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>Depuis le 1er janvier 2026, le CBAM fonctionne selon le r\u00e9gime d\u00e9finitif :<\/p>\n<ul>\n<li>Les importateurs de plus de 50 tonnes par an de marchandises soumises au MACF, \u00e0 l\u2019exception de l\u2019\u00e9lectricit\u00e9 et de l\u2019hydrog\u00e8ne, doivent \u00eatre des d\u00e9clarants MACF agr\u00e9\u00e9s<\/li>\n<li>Ils doivent d\u00e9clarer chaque ann\u00e9e les \u00e9missions incorpor\u00e9es<\/li>\n<li>Ils doivent acheter et restituer les certificats MACF correspondants<\/li>\n<li>Les certificats sont index\u00e9s sur le prix des quotas du SCEQE, calcul\u00e9 sur la base d'une moyenne trimestrielle en 2026, puis hebdomadaire \u00e0 partir de 2027<\/li>\n<li>La d\u00e9claration annuelle MACF doit \u00eatre d\u00e9pos\u00e9e avant le 30 septembre de l'ann\u00e9e suivante et faire l'objet d'un audit par un auditeur ind\u00e9pendant<\/li>\n<\/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-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\">Comment se conformer aux obligations de d\u00e9claration MACF ?<\/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>La conformit\u00e9 repose sur les \u00e9tapes suivantes :<\/p>\n<ul>\n<li>V\u00e9rifier si les produits sont concern\u00e9s, \u00e0 l'aide des codes NC figurant \u00e0 l'annexe I du r\u00e8glement (UE) 2023\/956<\/li>\n<li>Calculer les \u00e9missions int\u00e9gr\u00e9es, celles relevant du scope 1 et, selon les secteurs, celles relevant du scope 2, conform\u00e9ment aux m\u00e9thodologies MACF<\/li>\n<li>Recueillir les donn\u00e9es aupr\u00e8s des fournisseurs, y compris les justificatifs et les valeurs d'\u00e9missions<\/li>\n<li>D\u00e9poser la d\u00e9claration annuelle MACF avant le 30 septembre, apr\u00e8s v\u00e9rification par un auditeur agr\u00e9\u00e9<\/li>\n<li>Acheter et restituer les certificats requis<\/li>\n<li>Conserver les pi\u00e8ces justificatives pendant la dur\u00e9e requise<\/li>\n<\/ul>\n<p>En France, <a href=\"https:\/\/www.ecologie.gouv.fr\/direction-generale-lenergie-et-du-climat-dgec\">la DGEC<\/a> est l\u2019autorit\u00e9 comp\u00e9tente et les d\u00e9marches s\u2019effectuent via le registre MACF.<\/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\">FAQ MACF \u2014 Comment calculer le CBAM ?<\/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<p>Le nombre de certificats MACF \u00e0 restituer est principalement calcul\u00e9 selon la formule suivante :<\/p>\n<p>Certificats \u00e0 restituer = \u00c9missions comptabilis\u00e9es \u2212 Quotas gratuits du SCEQE<\/p>\n<ul>\n<li>\u00c9missions int\u00e9gr\u00e9es : exprim\u00e9es en tonnes d'\u00e9quivalent CO\u2082 par produit, calcul\u00e9es conform\u00e9ment au r\u00e8glement MACF<\/li>\n<li>Quotas gratuits : d\u00e9duits lorsque le produit b\u00e9n\u00e9ficie d\u2019une allocation gratuite dans le SCEQE<\/li>\n<li>Prix du certificat : bas\u00e9 sur le prix moyen du SCEQE<\/li>\n<li>Un prix du carbone d\u00e9j\u00e0 pay\u00e9 dans le pays d\u2019origine peut \u00eatre d\u00e9duit<\/li>\n<\/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-58abe7e elementor-widget elementor-widget-heading\" data-id=\"58abe7e\" 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\">Logiciels de suivi des \u00e9missions pour le MACF<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9baeff2 elementor-widget elementor-widget-text-editor\" data-id=\"9baeff2\" 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>Un logiciel de suivi des \u00e9missions adapt\u00e9 au MACF doit permettre de :<\/p>\n<ul>\n<li>Enregistrer les donn\u00e9es d'importation et de production<\/li>\n<li>Calculer les \u00e9missions incorpor\u00e9es selon les r\u00e8gles MACF<\/li>\n<li>Conserver les preuves et les pi\u00e8ces justificatives<\/li>\n<li>Pr\u00e9parer les d\u00e9clarations annuelles<\/li>\n<\/ul>\n<p>Carbon Complete aide les entreprises \u00e0 mettre en place un syst\u00e8me de suivi des \u00e9missions et \u00e0 pr\u00e9parer les donn\u00e9es MACF, en particulier pour les acteurs du secteur B2B et les d\u00e9clarants agr\u00e9\u00e9s.<\/p>\n<p>Nous travaillons en collaboration avec <a href=\"https:\/\/www.dubrink.com\/fr\/plateforme-conformite-macf\">Dubrink<\/a>, un logiciel d\u00e9di\u00e9 au CBAM, destin\u00e9 au suivi technique et au reporting.<\/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-07f0a69 elementor-widget elementor-widget-heading\" data-id=\"07f0a69\" 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\">Codes NC CBAM \u2014 quels codes sont concern\u00e9s ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69cb525 elementor-widget elementor-widget-text-editor\" data-id=\"69cb525\" 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>Les codes NC CBAM correspondent \u00e0 la nomenclature douani\u00e8re figurant \u00e0 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/ALL\/?uri=CELEX%3A32023R0956\">l\u2019annexe I du r\u00e8glement (UE) n\u00b0 2023\/956.<\/a><\/p>\n<p>Exemples :<\/p>\n<ul>\n<li>Ciment : code 2523<\/li>\n<li>Fer et acier : 7207, 7301, 7302<\/li>\n<li>Aluminium : 7601, 7604 \u00e0 7608<\/li>\n<li>Engrais : certains engrais azot\u00e9s ou phosphor\u00e9s<\/li>\n<li>\u00c9lectricit\u00e9 et hydrog\u00e8ne : codes sp\u00e9cifiques sans seuil de 50 tonnes<\/li>\n<\/ul>\n<p>Pour v\u00e9rifier l'\u00e9ligibilit\u00e9, il convient de consulter l'annexe officielle ou un outil de v\u00e9rification CBAM.<\/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-ae97c22 elementor-widget elementor-widget-heading\" data-id=\"ae97c22\" 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\">FAQ MACF \u2014 Comment fonctionne le CBAM ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59d8b2b elementor-widget elementor-widget-text-editor\" data-id=\"59d8b2b\" 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>Le CBAM est le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res de l'Union europ\u00e9enne, en vigueur \u00e0 titre d\u00e9finitif depuis le 1er janvier 2026.<\/p>\n<p>Points cl\u00e9s :<\/p>\n<ul>\n<li>Les importateurs de plus de 50 tonnes par an doivent \u00eatre des d\u00e9clarants agr\u00e9\u00e9s, \u00e0 l'exception de l'\u00e9lectricit\u00e9 et de l'hydrog\u00e8ne<\/li>\n<li>Ils doivent d\u00e9clarer les \u00e9missions incorpor\u00e9es et restituer les certificats avant le 30 septembre<\/li>\n<li>Les certificats sont index\u00e9s sur le prix du SCEQE<\/li>\n<li>Une taxe carbone \u00e9trang\u00e8re peut \u00eatre d\u00e9duite<\/li>\n<\/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\">Comment Carbon Complete peut-il accompagner le MACF ?<\/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>Carbon Complete accompagne les entreprises fran\u00e7aises et europ\u00e9ennes dans les domaines suivants :<\/p>\n<ul>\n<li>L'identification des produits concern\u00e9s et des codes NC<\/li>\n<li>Le calcul des \u00e9missions incorpor\u00e9es conform\u00e9ment au r\u00e8glement (UE) n\u00b0 2023\/956<\/li>\n<li>La mise en place d'un syst\u00e8me de suivi des \u00e9missions, notamment via Dubrink<\/li>\n<li>La pr\u00e9paration des d\u00e9clarations annuelles et la restitution des certificats<\/li>\n<li>Accompagnement pour l'obtention du statut de d\u00e9clarant MACF aupr\u00e8s de la DGEC<\/li>\n<\/ul>\n<p>Besoin d'aide pour votre conformit\u00e9 MACF ?<a href=\"https:\/\/carboncomplete.com\/fr\/nous-contacter\/\"> <strong>Contactez notre \u00e9quipe<\/strong><\/a> francophone pour discuter de vos obligations au titre du CBAM et b\u00e9n\u00e9ficier d'un accompagnement adapt\u00e9 \u00e0 votre entreprise.<\/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=\"92\"\/><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='8283' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"38b4151ae8\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/fr\/wp-json\/wp\/v2\/posts\/8283\" \/><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_9f89716593a6a78fb69332067df22a88'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Training\"  id='checkbox_9f89716593a6a78fb69332067df22a88' 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_840d88df8c891672a1fd40ac03d91294'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Reporting\"  id='checkbox_840d88df8c891672a1fd40ac03d91294' aria-label='Reporting CBAM' aria-invalid='false' aria-required=\"false\"> <span>Reporting CBAM<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_a9cfc4ceb32485b4aaa21581be9dd55f'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"ESG Reporting\"  id='checkbox_a9cfc4ceb32485b4aaa21581be9dd55f' 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_1e3ddd24285e996c3f89d795b18b7766'><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_1e3ddd24285e996c3f89d795b18b7766' 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_9d38f298fe1ef772bbb1f3c0b988f255'><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_9d38f298fe1ef772bbb1f3c0b988f255' 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_d5c8f3a4b5dd69653ea8f89287261071'><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_d5c8f3a4b5dd69653ea8f89287261071' 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 required\",\"global\":true}},\"message\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":true,\"global_message\":\"This field is required\"}}},\"debounce_time\":300,\"file_upload_settings\":[]};\n                            <\/script>\n            <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Consultez notre FAQ MACF 2026 pour comprendre les r\u00e8gles CBAM\/MACF, la d\u00e9claration des \u00e9missions, les codes NC concern\u00e9s et les principales obligations des importateurs en France.<\/p>","protected":false},"author":1,"featured_media":8286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3],"tags":[153,159,30,150,152,145,147,157,156,149,143,151,154,142,144,160,146,148,158,155],"class_list":["post-8283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbam","tag-calcul-cbam","tag-carbone-aux-frontieres","tag-cbam","tag-certificats-macf","tag-codes-nc-macf","tag-conformite-macf","tag-declarations-macf","tag-dgec","tag-douanes-france","tag-emissions-incorporees","tag-faq-macf","tag-importateurs-macf","tag-logiciel-macf","tag-macf","tag-mecanisme-dajustement-carbone-aux-frontieres","tag-obligations-cbam","tag-reglementation-macf","tag-reporting-macf","tag-seqe-ue","tag-suivi-des-emissions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FAQ MACF : conformit\u00e9 CBAM, reporting et r\u00e8gles 2026<\/title>\n<meta name=\"description\" content=\"FAQ MACF 2026 : r\u00e8gles CBAM\/MACF en France, incluant le reporting, le calcul des \u00e9missions, les codes NC et les obligations des importateurs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carboncomplete.com\/fr\/faq-macf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ MACF : conformit\u00e9 CBAM, reporting et r\u00e8gles 2026\" \/>\n<meta property=\"og:description\" content=\"FAQ MACF 2026 : r\u00e8gles CBAM\/MACF en France, incluant le reporting, le calcul des \u00e9missions, les codes NC et les obligations des importateurs.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carboncomplete.com\/fr\/faq-macf\/\" \/>\n<meta property=\"og:site_name\" content=\"Carbon Complete\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-11T15:48:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-11T15:53:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#\\\/schema\\\/person\\\/3c1a6f30ff3f7bf95cac0f49e78d2b5c\"},\"headline\":\"FAQ MACF\",\"datePublished\":\"2026-06-11T15:48:26+00:00\",\"dateModified\":\"2026-06-11T15:53:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/\"},\"wordCount\":1042,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/FAQ-MACF-2026-1.png\",\"keywords\":[\"calcul CBAM\",\"carbone aux fronti\u00e8res\",\"CBAM\",\"certificats MACF\",\"codes NC MACF\",\"conformit\u00e9 MACF\",\"d\u00e9clarations MACF\",\"DGEC\",\"douanes France\",\"\u00e9missions incorpor\u00e9es\",\"FAQ MACF\",\"importateurs MACF\",\"logiciel MACF\",\"MACF\",\"m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res\",\"obligations CBAM\",\"r\u00e9glementation MACF\",\"reporting MACF\",\"SEQE-UE\",\"suivi des \u00e9missions\"],\"articleSection\":[\"CBAM\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/\",\"url\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/\",\"name\":\"FAQ MACF : conformit\u00e9 CBAM, reporting et r\u00e8gles 2026\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/FAQ-MACF-2026-1.png\",\"datePublished\":\"2026-06-11T15:48:26+00:00\",\"dateModified\":\"2026-06-11T15:53:05+00:00\",\"description\":\"FAQ MACF 2026 : r\u00e8gles CBAM\\\/MACF en France, incluant le reporting, le calcul des \u00e9missions, les codes NC et les obligations des importateurs.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#primaryimage\",\"url\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/FAQ-MACF-2026-1.png\",\"contentUrl\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/FAQ-MACF-2026-1.png\",\"width\":1200,\"height\":1200,\"caption\":\"FAQ MACF 2026\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/faq-macf\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carboncomplete.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQ MACF\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#website\",\"url\":\"https:\\\/\\\/carboncomplete.com\\\/\",\"name\":\"Carbon Complete\",\"description\":\"CBAM Reporting, Consultancy, and Sustainability Solutions.\",\"publisher\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/carboncomplete.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#organization\",\"name\":\"Carbon Complete\",\"url\":\"https:\\\/\\\/carboncomplete.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Asset_23logo-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/carboncomplete.com\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/Asset_23logo-removebg-preview.png\",\"width\":495,\"height\":504,\"caption\":\"Carbon Complete\"},\"image\":{\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carboncomplete.com\\\/#\\\/schema\\\/person\\\/3c1a6f30ff3f7bf95cac0f49e78d2b5c\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/carboncomplete.com\"],\"url\":\"https:\\\/\\\/carboncomplete.com\\\/fr\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FAQ MACF : conformit\u00e9 \u00e0 la CBAM, reporting et r\u00e8gles 2026","description":"FAQ MACF 2026 : r\u00e8gles CBAM\/MACF en France, notamment en mati\u00e8re de d\u00e9claration, de calcul des \u00e9missions, de codes NC et d'obligations des importateurs.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/carboncomplete.com\/fr\/faq-macf\/","og_locale":"fr_FR","og_type":"article","og_title":"FAQ MACF : conformit\u00e9 CBAM, reporting et r\u00e8gles 2026","og_description":"FAQ MACF 2026 : r\u00e8gles CBAM\/MACF en France, incluant le reporting, le calcul des \u00e9missions, les codes NC et les obligations des importateurs.","og_url":"https:\/\/carboncomplete.com\/fr\/faq-macf\/","og_site_name":"Carbon Complete","article_published_time":"2026-06-11T15:48:26+00:00","article_modified_time":"2026-06-11T15:53:05+00:00","og_image":[{"width":1200,"height":1200,"url":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"admin","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carboncomplete.com\/faq-macf\/#article","isPartOf":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/"},"author":{"name":"admin","@id":"https:\/\/carboncomplete.com\/#\/schema\/person\/3c1a6f30ff3f7bf95cac0f49e78d2b5c"},"headline":"FAQ MACF","datePublished":"2026-06-11T15:48:26+00:00","dateModified":"2026-06-11T15:53:05+00:00","mainEntityOfPage":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/"},"wordCount":1042,"commentCount":0,"publisher":{"@id":"https:\/\/carboncomplete.com\/#organization"},"image":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/#primaryimage"},"thumbnailUrl":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","keywords":["calcul CBAM","carbone aux fronti\u00e8res","CBAM","certificats MACF","codes NC MACF","conformit\u00e9 MACF","d\u00e9clarations MACF","DGEC","douanes France","\u00e9missions incorpor\u00e9es","FAQ MACF","importateurs MACF","logiciel MACF","MACF","m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res","obligations CBAM","r\u00e9glementation MACF","reporting MACF","SEQE-UE","suivi des \u00e9missions"],"articleSection":["CBAM"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/carboncomplete.com\/faq-macf\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/carboncomplete.com\/faq-macf\/","url":"https:\/\/carboncomplete.com\/faq-macf\/","name":"FAQ MACF : conformit\u00e9 \u00e0 la CBAM, reporting et r\u00e8gles 2026","isPartOf":{"@id":"https:\/\/carboncomplete.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/#primaryimage"},"image":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/#primaryimage"},"thumbnailUrl":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","datePublished":"2026-06-11T15:48:26+00:00","dateModified":"2026-06-11T15:53:05+00:00","description":"FAQ MACF 2026 : r\u00e8gles CBAM\/MACF en France, notamment en mati\u00e8re de d\u00e9claration, de calcul des \u00e9missions, de codes NC et d'obligations des importateurs.","breadcrumb":{"@id":"https:\/\/carboncomplete.com\/faq-macf\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/carboncomplete.com\/faq-macf\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/carboncomplete.com\/faq-macf\/#primaryimage","url":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","contentUrl":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","width":1200,"height":1200,"caption":"FAQ MACF 2026"},{"@type":"BreadcrumbList","@id":"https:\/\/carboncomplete.com\/faq-macf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/carboncomplete.com\/"},{"@type":"ListItem","position":2,"name":"FAQ MACF"}]},{"@type":"WebSite","@id":"https:\/\/carboncomplete.com\/#website","url":"https:\/\/carboncomplete.com\/","name":"Carbon Complete","description":"CBAM Reporting, Consultancy, and Sustainability Solutions.","publisher":{"@id":"https:\/\/carboncomplete.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/carboncomplete.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/carboncomplete.com\/#organization","name":"Carbon Complete","url":"https:\/\/carboncomplete.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/carboncomplete.com\/#\/schema\/logo\/image\/","url":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2020\/02\/Asset_23logo-removebg-preview.png","contentUrl":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2020\/02\/Asset_23logo-removebg-preview.png","width":495,"height":504,"caption":"Carbon Complete"},"image":{"@id":"https:\/\/carboncomplete.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/carboncomplete.com\/#\/schema\/person\/3c1a6f30ff3f7bf95cac0f49e78d2b5c","name":"l'administration","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1026dbcb1eb28a02133d8c9eb7cd3d0f671aae9280151414af9b3e9581ab62b7?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/carboncomplete.com"],"url":"https:\/\/carboncomplete.com\/fr\/author\/admin\/"}]}},"jetpack_featured_media_url":"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/06\/FAQ-MACF-2026-1.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/posts\/8283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/comments?post=8283"}],"version-history":[{"count":9,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/posts\/8283\/revisions"}],"predecessor-version":[{"id":8294,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/posts\/8283\/revisions\/8294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/media\/8286"}],"wp:attachment":[{"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/media?parent=8283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/categories?post=8283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carboncomplete.com\/fr\/wp-json\/wp\/v2\/tags?post=8283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}