{"id":8591,"date":"2026-09-10T16:16:08","date_gmt":"2026-09-10T16:16:08","guid":{"rendered":"https:\/\/carboncomplete.com\/?p=8591"},"modified":"2026-09-25T12:35:29","modified_gmt":"2026-09-25T12:35:29","slug":"faq-sur-le-cbam-au-royaume-uni","status":"publish","type":"post","link":"https:\/\/carboncomplete.com\/fr\/uk-cbam-faq\/","title":{"rendered":"FAQ sur le CBAM au Royaume-Uni"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8591\" class=\"elementor elementor-8591\">\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 sur le CBAM au Royaume-Uni : <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe0ed2 elementor-widget elementor-widget-heading\" data-id=\"abe0ed2\" 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\">Ce que les importateurs doivent savoir avant 2027<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1876699 elementor-widget elementor-widget-text-editor\" data-id=\"1876699\" 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 m\u00e9canisme britannique d'ajustement carbone aux fronti\u00e8res (UK CBAM) est une nouvelle taxe carbone aux fronti\u00e8res applicable \u00e0 certaines marchandises import\u00e9es. Il entrera en vigueur le 1er janvier 2027 et concernera les importateurs britanniques de fer et d'acier, d'aluminium, de ciment, d'engrais et d'hydrog\u00e8ne. Cette FAQ sur l'UK CBAM traite des <strong>les questions cl\u00e9s que se posent les entreprises<\/strong>, avec des r\u00e9ponses claires et concr\u00e8tes, fond\u00e9es sur la politique et la l\u00e9gislation officielles du gouvernement britannique.<\/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-8be13e8 elementor-widget elementor-widget-n-accordion\" data-id=\"8be13e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accord\u00e9on. Ouvrez les liens avec Enter ou Space, fermez-les avec Escape et naviguez avec les touches fl\u00e9ch\u00e9es.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1460\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1460\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> FAQ sur le CBAM au Royaume-Uni 2027 : th\u00e8mes cl\u00e9s <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1460\" class=\"elementor-element elementor-element-9497088 e-con-full e-flex e-con e-child\" data-id=\"9497088\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dba807 elementor-widget elementor-widget-text-editor\" data-id=\"9dba807\" 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<ol><li data-start=\"60\" data-end=\"79\">Qu'est-ce que le CBAM britannique ?<\/li><li data-start=\"80\" data-end=\"116\">Qui doit se conformer au r\u00e9gime CBAM britannique ?<\/li><li data-start=\"117\" data-end=\"155\">Quels sont les produits concern\u00e9s par le CBAM britannique ?<\/li><li data-start=\"156\" data-end=\"183\">Quand le CBAM entrera-t-il en vigueur au Royaume-Uni ?<\/li><li data-start=\"184\" data-end=\"225\">En quoi consiste le seuil de 50 000 \u00a3 pr\u00e9vu par le CBAM au Royaume-Uni ?<\/li><li data-start=\"226\" data-end=\"251\">Comment fonctionne le CBAM au Royaume-Uni ?<\/li><li data-start=\"252\" data-end=\"292\">Comment la redevance CBAM au Royaume-Uni est-elle calcul\u00e9e ?<\/li><li data-start=\"293\" data-end=\"334\">Comment calcule-t-on les \u00e9missions intrins\u00e8ques ?<\/li><li data-start=\"335\" data-end=\"376\">De quelles donn\u00e9es relatives aux \u00e9missions les importateurs ont-ils besoin ?<\/li><li data-start=\"377\" data-end=\"424\">Comment fonctionnent les obligations de d\u00e9claration au titre du CBAM au Royaume-Uni ?<\/li><li data-start=\"425\" data-end=\"470\">Quand faut-il d\u00e9poser les d\u00e9clarations CBAM au Royaume-Uni ?<\/li><li data-start=\"471\" data-end=\"523\">Que doivent faire les importateurs pour se pr\u00e9parer \u00e0 la CBAM britannique ?<\/li><li data-start=\"524\" data-end=\"566\">Existe-t-il des exemptions au titre du CBAM britannique ?<\/li><li data-start=\"567\" data-end=\"632\">Les importateurs devront-ils acheter ou remettre des certificats CBAM britanniques ?<\/li><li data-start=\"633\" data-end=\"697\">Quelles sont les responsabilit\u00e9s de l'importateur dans le cadre du CBAM britannique ?<\/li><li data-start=\"698\" data-end=\"753\">Quelle est la diff\u00e9rence entre le CBAM britannique et le CBAM europ\u00e9en ?<\/li><li data-start=\"754\" data-end=\"821\" data-is-last-node=\"\">De quelles donn\u00e9es et de quels syst\u00e8mes relatifs aux fournisseurs les importateurs auront-ils besoin dans le cadre du CBAM britannique ?<\/li><li data-start=\"754\" data-end=\"821\" data-is-last-node=\"\">Soutien du Royaume-Uni au CBAM.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\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<h2 class=\"elementor-heading-title elementor-size-default\">1. Les principes fondamentaux du CBAM au Royaume-Uni <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d064b2a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d064b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e3b963 elementor-widget elementor-widget-heading\" data-id=\"4e3b963\" 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\">1. Qu'est-ce que le CBAM britannique ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"217\" data-end=\"540\">Le CBAM britannique est un m\u00e9canisme d'ajustement carbone aux fronti\u00e8res qui impose un prix du carbone sur certains biens \u00e0 forte intensit\u00e9 carbone import\u00e9s au Royaume-Uni. Son objectif est de garantir que les produits import\u00e9s soient soumis \u00e0 un co\u00fbt carbone similaire \u00e0 celui des biens produits au Royaume-Uni dans le cadre du <strong data-start=\"460\" data-end=\"500\">Syst\u00e8me britannique d'\u00e9change de quotas d'\u00e9mission (<a href=\"https:\/\/www.gov.uk\/government\/publications\/uk-emissions-trading-scheme-uk-ets-policy-overview\/uk-emissions-trading-scheme-uk-ets-a-policy-overview\">SYST\u00c8ME D'\u00c9CHANGE DE QUOTAS D'\u00c9MISSION DU ROYAUME-UNI<\/a>)<\/strong>, ce qui r\u00e9duit le risque de \u201c fuite de carbone \u201d.<\/p><p data-start=\"542\" data-end=\"694\">La base juridique est constitu\u00e9e par la loi de finances de 2026 et les r\u00e8glements d'application relatifs au CBAM ; ce m\u00e9canisme s'applique aux marchandises import\u00e9es \u00e0 compter du <strong data-start=\"675\" data-end=\"693\">1er janvier 2027<\/strong>.<\/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\">2. Le CBAM s'applique-t-il au Royaume-Uni ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"731\" data-end=\"977\">Oui. Le Royaume-Uni met en place son propre m\u00e9canisme de tarification aux fronti\u00e8res (CBAM), distinct du dispositif de l'Union europ\u00e9enne. Celui-ci s'applique aux importations de certains biens au Royaume-Uni (Grande-Bretagne et Irlande du Nord), y compris celles en provenance des d\u00e9pendances de la Couronne, des territoires d'outre-mer et du plateau continental britannique.<\/p><p data-start=\"979\" data-end=\"1047\">Elle ne s'applique pas aux marchandises circulant au sein de l' <a href=\"https:\/\/www.gov.uk\/government\/collections\/uk-internal-market\"><strong data-start=\"1024\" data-end=\"1046\">March\u00e9 int\u00e9rieur britannique<\/strong>.<\/a><\/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\">3. Quels sont les produits concern\u00e9s par la CBAM ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1098\" data-end=\"1221\">\u00c0 son lancement, le CBAM britannique s'applique \u00e0 certaines marchandises dans cinq secteurs : <strong data-start=\"1157\" data-end=\"1220\">le fer et l'acier, l'aluminium, le ciment, les engrais et l'hydrog\u00e8ne<\/strong>.<\/p><p class=\"\" data-start=\"1223\" data-end=\"1442\">L'appartenance d'un produit au champ d'application d\u00e9pend de son code douanier. La liste d\u00e9finitive des codes douaniers concern\u00e9s est publi\u00e9e par le gouvernement britannique ; vous devez donc consulter cette liste pour v\u00e9rifier si vos produits sont concern\u00e9s.<\/p><p data-start=\"1444\" data-end=\"1557\">Le secteur de l'\u00e9lectricit\u00e9 et d'autres secteurs, tels que le verre et la c\u00e9ramique, ont fait l'objet de consultations, mais ne font pas partie du champ d'application initial pour 2027.<\/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-40a75ec elementor-widget elementor-widget-heading\" data-id=\"40a75ec\" 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\">4. \u00c0 quelle date le CBAM britannique entrera-t-il en vigueur ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb9778 elementor-widget elementor-widget-text-editor\" data-id=\"cfb9778\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1607\" data-end=\"1684\">Le CBAM britannique s'applique aux marchandises import\u00e9es au Royaume-Uni \u00e0 compter du <strong data-start=\"1665\" data-end=\"1683\">1er janvier 2027<\/strong>.<\/p><ul><li data-section-id=\"19k8vni\" data-start=\"1686\" data-end=\"1761\">La premi\u00e8re p\u00e9riode comptable couvre les importations de janvier \u00e0 d\u00e9cembre 2027.<\/li><li data-section-id=\"2fow9u\" data-start=\"1762\" data-end=\"1841\">La premi\u00e8re d\u00e9claration CBAM et le premier paiement pour cette p\u00e9riode doivent \u00eatre effectu\u00e9s au plus tard le <strong data-start=\"1825\" data-end=\"1840\">31 mai 2028<\/strong>.<\/li><li>Au terme de la premi\u00e8re p\u00e9riode de 12 mois, le r\u00e9gime passe \u00e0 des p\u00e9riodes comptables trimestrielles et \u00e0 des d\u00e9clarations trimestrielles, qui doivent g\u00e9n\u00e9ralement \u00eatre d\u00e9pos\u00e9es deux mois apr\u00e8s la fin de chaque p\u00e9riode.<\/li><\/ul><p>Il n'y a pas de phase transitoire de d\u00e9claration pour le Royaume-Uni, contrairement \u00e0 la p\u00e9riode 2023-2025 pr\u00e9vue par l'UE, qui est r\u00e9serv\u00e9e exclusivement \u00e0 la d\u00e9claration.<\/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-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=\"640\" src=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs-1024x640.png\" class=\"attachment-large size-large wp-image-8594\" alt=\"FAQ sur le CBAM au Royaume-Uni\" srcset=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs-1024x640.png 1024w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs-300x188.png 300w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs-768x480.png 768w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs-18x12.png 18w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/09\/UK-CBAM-FAQs.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-0e39fe4 elementor-widget elementor-widget-heading\" data-id=\"0e39fe4\" 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<h2 class=\"elementor-heading-title elementor-size-default\">2. Seuils, redevances et \u00e9missions<\/h2>\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>Cette section du <strong data-start=\"795\" data-end=\"811\">FAQ sur le CBAM au Royaume-Uni<\/strong> explique qui doit s'enregistrer et comment fonctionne le seuil.<\/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-b5b7257 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b5b7257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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\">5. Qui doit s'enregistrer aupr\u00e8s du CBAM britannique et quel est le seuil \u00e0 respecter ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfccafe elementor-widget elementor-widget-text-editor\" data-id=\"dfccafe\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2163\" data-end=\"2270\">Cette obligation incombe \u00e0 l'importateur britannique, c'est-\u00e0-dire \u00e0 l'entit\u00e9 charg\u00e9e de la d\u00e9claration douani\u00e8re d'importation.<\/p><p data-start=\"2272\" data-end=\"2520\">Vous devez vous enregistrer aupr\u00e8s du CBAM britannique si, sur une p\u00e9riode glissante de 12 mois, la valeur totale des marchandises relevant du CBAM que vous importez au Royaume-Uni d\u00e9passe <strong data-start=\"2405\" data-end=\"2416\">\u00a350,000<\/strong>. Vous devez \u00e9galement vous enregistrer si vous pr\u00e9voyez que vos importations de marchandises soumises \u00e0 la CBAM d\u00e9passeront 50 000 \u00a3 au cours des 30 prochains jours.<\/p><p data-start=\"2522\" data-end=\"2702\">En dessous de ce seuil, vous n'\u00eates pas tenu de vous enregistrer, de d\u00e9clarer ou de payer la CBAM britannique sur ces importations. Il s'agit d'un <strong data-start=\"2628\" data-end=\"2653\">seuil bas\u00e9 sur la valeur<\/strong>, contrairement au seuil fix\u00e9 par l'UE en fonction de la masse (tonnage).<\/p><p data-start=\"2704\" data-end=\"2839\">Une fois enregistr\u00e9, l'importateur est tenu de d\u00e9poser les d\u00e9clarations CBAM, de calculer la redevance CBAM, de verser le montant d\u00fb au HMRC et de conserver les documents justificatifs.<\/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\">6. Comment fonctionne le CBAM britannique ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2876\" data-end=\"2957\">Le CBAM britannique fonctionne comme un <strong data-start=\"2896\" data-end=\"2939\">taxe \u00e0 l'importation sur les \u00e9missions inh\u00e9rentes<\/strong> en produits couverts.<\/p><p data-start=\"2959\" data-end=\"2971\">En pratique :<\/p><ul data-start=\"2973\" data-end=\"3396\"><li data-section-id=\"nxpfx2\" data-start=\"2973\" data-end=\"3043\">Vous identifiez les produits import\u00e9s concern\u00e9s en fonction de leur code de marchandise.<\/li><li data-section-id=\"qg4qe1\" data-start=\"3044\" data-end=\"3207\">Pour chaque importation, vous d\u00e9terminez les \u00e9missions intrins\u00e8ques en tonnes d'\u00e9quivalent CO\u2082 en vous basant soit sur les donn\u00e9es r\u00e9elles et v\u00e9rifi\u00e9es fournies par le producteur, soit sur les valeurs par d\u00e9faut britanniques lorsque cela est autoris\u00e9.<\/li><li data-section-id=\"1s279mu\" data-start=\"3208\" data-end=\"3344\">Vous calculez la redevance CBAM en fonction du prix du carbone au Royaume-Uni et de tout all\u00e8gement fiscal applicable aux prix du carbone d\u00e9j\u00e0 acquitt\u00e9s \u00e0 l'\u00e9tranger.<\/li><li data-section-id=\"a3m46j\" data-start=\"3345\" data-end=\"3396\">Vous devez le d\u00e9clarer dans votre d\u00e9claration CBAM et effectuer le paiement aupr\u00e8s du HMRC.<\/li><\/ul><p data-start=\"3398\" data-end=\"3515\">Ce m\u00e9canisme reprend la logique du syst\u00e8me britannique d'\u00e9change de quotas d'\u00e9mission (ETS), de sorte que les produits import\u00e9s soient soumis \u00e0 un co\u00fbt carbone similaire \u00e0 celui des produits fabriqu\u00e9s au Royaume-Uni.<\/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\">7. Comment est calcul\u00e9e la redevance CBAM au Royaume-Uni ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"3563\" data-end=\"3739\">La redevance CBAM est calcul\u00e9e en multipliant le prix du carbone au Royaume-Uni par les \u00e9missions int\u00e9gr\u00e9es dans les marchandises import\u00e9es, puis en d\u00e9duisant de ce montant toute somme \u00e9ligible <strong data-start=\"3715\" data-end=\"3738\">all\u00e8gement du prix du carbone<\/strong>.<\/p><ul data-start=\"3741\" data-end=\"4250\"><li data-section-id=\"11x3xuh\" data-start=\"3741\" data-end=\"3840\"><strong data-start=\"3743\" data-end=\"3762\">Prix du carbone au Royaume-Uni<\/strong>: calcul\u00e9 \u00e0 partir du prix des quotas du syst\u00e8me d'\u00e9change de quotas d'\u00e9mission du Royaume-Uni (UK ETS), tel que pr\u00e9vu par la r\u00e9glementation relative au m\u00e9canisme CBAM.<\/li><li data-section-id=\"1vd0y7u\" data-start=\"3841\" data-end=\"3995\"><strong data-start=\"3843\" data-end=\"3865\">\u00c9missions intrins\u00e8ques<\/strong>: les tonnes d'\u00e9quivalent CO\u2082 li\u00e9es aux marchandises import\u00e9es, calcul\u00e9es selon les m\u00e9thodologies et les limites du syst\u00e8me en vigueur au Royaume-Uni.<\/li><li data-section-id=\"16gteq6\" data-start=\"3996\" data-end=\"4250\"><strong data-start=\"3998\" data-end=\"4021\">All\u00e8gement du prix du carbone<\/strong>: s'applique lorsque les marchandises ont d\u00e9j\u00e0 \u00e9t\u00e9 soumises \u00e0 un prix du carbone \u00e9ligible dans le pays de production, tel que certains syst\u00e8mes \u00e9trangers d'\u00e9change de quotas d'\u00e9mission ou certaines taxes carbone, sous r\u00e9serve de la liste officielle des syst\u00e8mes \u00e9ligibles.<\/li><\/ul><p data-start=\"4252\" data-end=\"4372\">Les formules exactes, les valeurs par d\u00e9faut et les limites du syst\u00e8me sont d\u00e9finies dans la r\u00e9glementation d'application et les documents d'orientation qui l'accompagnent.<\/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-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\">8. Quelles \u00e9missions dois-je d\u00e9clarer ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4432\" data-end=\"4525\">Le r\u00e9gime initial du CBAM au Royaume-Uni met l'accent sur <strong data-start=\"4470\" data-end=\"4490\">\u00e9missions directes<\/strong> issus de la production de marchandises soumises au CBAM.<\/p><p data-start=\"4527\" data-end=\"4642\">Cela contraste avec le syst\u00e8me de l'UE, qui prend \u00e9galement en compte certaines \u00e9missions indirectes, notamment celles li\u00e9es au ciment et aux engrais.<\/p><p data-start=\"4644\" data-end=\"4681\">Concr\u00e8tement, vous devrez d\u00e9clarer :<\/p><ul data-start=\"4683\" data-end=\"4795\"><li data-section-id=\"f5mzv8\" data-start=\"4683\" data-end=\"4734\">La quantit\u00e9 de marchandises import\u00e9es par code de marchandise.<\/li><li data-section-id=\"lfre4n\" data-start=\"4735\" data-end=\"4795\">Les \u00e9missions directes associ\u00e9es, exprim\u00e9es en tonnes d'\u00e9quivalent CO\u2082.<\/li><\/ul><p data-start=\"4797\" data-end=\"4974\">Vous devez \u00eatre en mesure d'\u00e9tayer les chiffres relatifs aux \u00e9missions \u00e0 l'aide de justificatifs, conform\u00e9ment aux directives de l'HMRC. Votre mod\u00e8le de donn\u00e9es doit \u00eatre conforme aux exigences du CBAM du Royaume-Uni et de l'UE afin d'\u00e9viter toute duplication du travail.<\/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-236387e elementor-widget elementor-widget-heading\" data-id=\"236387e\" 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<h2 class=\"elementor-heading-title elementor-size-default\">3. Rapports et conformit\u00e9<\/h2>\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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5063\" data-end=\"5188\">Cette FAQ sur le CBAM au Royaume-Uni traite du processus de d\u00e9claration et de ce que les importateurs doivent pr\u00e9parer.<\/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-fa7e643 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fa7e643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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\">9. Comment d\u00e9clarer ses \u00e9missions dans le cadre du CBAM britannique ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d9e3a0 elementor-widget elementor-widget-text-editor\" data-id=\"7d9e3a0\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5063\" data-end=\"5188\">Une fois enregistr\u00e9s, les importateurs britanniques doivent transmettre au HMRC des d\u00e9clarations CBAM pour chaque p\u00e9riode comptable. Dans ces d\u00e9clarations, vous devez indiquer :<\/p><ul data-start=\"5190\" data-end=\"5330\"><li data-section-id=\"16zk2fn\" data-start=\"5190\" data-end=\"5226\">Quantit\u00e9s de marchandises soumises \u00e0 la CBAM import\u00e9es.<\/li><li data-section-id=\"1x77w73\" data-start=\"5227\" data-end=\"5255\">\u00c9missions directes li\u00e9es \u00e0 la production.<\/li><li data-section-id=\"1qqxno2\" data-start=\"5256\" data-end=\"5293\">Toute exon\u00e9ration applicable li\u00e9e au prix du carbone.<\/li><li data-section-id=\"1xjbxed\" data-start=\"5294\" data-end=\"5330\">Le r\u00e9sultat <strong data-start=\"5310\" data-end=\"5329\">Frais CBAM dus<\/strong>.<\/li><\/ul><p data-start=\"5332\" data-end=\"5510\">Les d\u00e9clarations s'effectueront via le service num\u00e9rique CBAM de l'HMRC. Vous devriez pr\u00e9voir d'int\u00e9grer les donn\u00e9es douani\u00e8res, celles relatives aux achats et celles concernant le d\u00e9veloppement durable afin de pouvoir remplir les d\u00e9clarations sans avoir \u00e0 saisir manuellement les informations.<\/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\">10. Comment puis-je d\u00e9poser une d\u00e9claration CBAM au Royaume-Uni ?<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5553\" data-end=\"5578\">Pour d\u00e9poser une d\u00e9claration CBAM au Royaume-Uni :<\/p><ul data-start=\"5580\" data-end=\"5920\"><li data-section-id=\"15v5238\" data-start=\"5580\" data-end=\"5650\">Connectez-vous au service num\u00e9rique CBAM de l'HMRC \u00e0 l'aide de votre compte enregistr\u00e9.<\/li><li data-section-id=\"9cdcwz\" data-start=\"5651\" data-end=\"5751\">S\u00e9lectionnez la p\u00e9riode comptable concern\u00e9e (la premi\u00e8re p\u00e9riode s'\u00e9tend de janvier \u00e0 d\u00e9cembre 2027 ; les p\u00e9riodes suivantes sont trimestrielles).<\/li><li data-section-id=\"1stav9n\" data-start=\"5752\" data-end=\"5860\">Saisissez ou importez les donn\u00e9es relatives aux quantit\u00e9s, aux \u00e9missions intrins\u00e8ques, \u00e0 l'all\u00e8gement du prix du carbone et \u00e0 la redevance CBAM qui en r\u00e9sulte.<\/li><li data-section-id=\"d05b8r\" data-start=\"5861\" data-end=\"5920\">Envoyez votre d\u00e9claration et r\u00e9glez le montant d\u00fb avant la date limite.<\/li><\/ul><p data-start=\"5922\" data-end=\"6102\">Le <strong data-start=\"5926\" data-end=\"5961\">premi\u00e8re d\u00e9claration annuelle et premier paiement<\/strong> doivent \u00eatre d\u00e9pos\u00e9es au plus tard le 31 mai 2028. Les d\u00e9clarations ult\u00e9rieures doivent \u00eatre d\u00e9pos\u00e9es tous les trimestres. Vous devez conserver tous les documents justificatifs et pi\u00e8ces justificatives en cas de contr\u00f4les ou d'audits de la part du HMRC.<\/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-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\">11. Comment me mettre en conformit\u00e9 avec 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-235abc9 elementor-widget elementor-widget-text-editor\" data-id=\"235abc9\" 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 \u00e9tapes suivantes abordent les principaux th\u00e8mes trait\u00e9s dans cette FAQ sur le CBAM au Royaume-Uni.<\/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-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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"6148\" data-end=\"6195\">Voici \u00e0 quoi ressemble une feuille de route pratique en mati\u00e8re de conformit\u00e9.<\/p><p data-start=\"6197\" data-end=\"6225\"><strong data-start=\"6197\" data-end=\"6225\">1. Passez votre portfolio au crible<\/strong><\/p><ul data-start=\"6227\" data-end=\"6334\"><li data-section-id=\"1xj2gkx\" data-start=\"6227\" data-end=\"6271\">Affecter des codes de marchandise \u00e0 tous les biens import\u00e9s.<\/li><li data-section-id=\"1wjs1jn\" data-start=\"6272\" data-end=\"6334\">Signalez les entreprises relevant des cinq secteurs concern\u00e9s par la CBAM en vous r\u00e9f\u00e9rant \u00e0 la liste officielle.<\/li><\/ul><p data-start=\"6336\" data-end=\"6363\"><strong data-start=\"6336\" data-end=\"6363\">2. \u00c9valuez votre exposition<\/strong><\/p><ul data-start=\"6365\" data-end=\"6465\"><li data-section-id=\"eyxp50\" data-start=\"6365\" data-end=\"6416\">Calculer la valeur annuelle des importations relevant du champ d'application de la CBAM.<\/li><li data-section-id=\"3s016q\" data-start=\"6417\" data-end=\"6465\">V\u00e9rifiez si vous d\u00e9passez le <strong data-start=\"6443\" data-end=\"6464\">Seuil de 50 000 \u00a3<\/strong>.<\/li><\/ul><p data-start=\"6467\" data-end=\"6495\"><strong data-start=\"6467\" data-end=\"6495\">3. Impliquez vos fournisseurs<\/strong><\/p><ul data-start=\"6497\" data-end=\"6650\"><li data-section-id=\"1lvkedb\" data-start=\"6497\" data-end=\"6572\">Demander aux producteurs de fournir les donn\u00e9es relatives aux \u00e9missions int\u00e9gr\u00e9es ainsi que les justificatifs de v\u00e9rification.<\/li><li data-section-id=\"1ytgqsk\" data-start=\"6573\" data-end=\"6650\">Aligner les mod\u00e8les de donn\u00e9es sur les exigences du CBAM au Royaume-Uni et dans l'UE afin d'\u00e9viter les doublons.<\/li><\/ul><p data-start=\"6652\" data-end=\"6684\"><strong data-start=\"6652\" data-end=\"6684\">4. Mettre en place des processus internes<\/strong><\/p><ul data-start=\"6686\" data-end=\"6857\"><li data-section-id=\"13huvv8\" data-start=\"6686\" data-end=\"6786\">D\u00e9finir \u00e0 qui appartiennent les donn\u00e9es, les calculs et les d\u00e9clarations relatifs au CBAM dans les domaines du commerce, de la fiscalit\u00e9, du d\u00e9veloppement durable et de la finance.<\/li><li data-section-id=\"3ykwec\" data-start=\"6787\" data-end=\"6857\">Int\u00e9grez les donn\u00e9es dans vos syst\u00e8mes douaniers, ERP ou CRM lorsque cela est possible.<\/li><\/ul><p data-start=\"6859\" data-end=\"6883\"><strong data-start=\"6859\" data-end=\"6883\">5. Enregistrer et classer<\/strong><\/p><ul data-start=\"6885\" data-end=\"7059\"><li data-section-id=\"1hswbaa\" data-start=\"6885\" data-end=\"6958\">Inscrivez-vous aupr\u00e8s du HMRC avant 2027 si vous pr\u00e9voyez de d\u00e9passer le seuil.<\/li><li data-section-id=\"znlcvx\" data-start=\"6959\" data-end=\"7059\">Pr\u00e9parez-vous \u00e0 la premi\u00e8re d\u00e9claration portant sur les importations de 2027, \u00e0 remettre avant le 31 mai 2028, puis \u00e0 un rythme trimestriel par la suite.<\/li><\/ul><p data-start=\"7061\" data-end=\"7094\"><strong data-start=\"7061\" data-end=\"7094\">6. Suivre l'\u00e9volution de la r\u00e9glementation<\/strong><\/p><ul data-start=\"7096\" data-end=\"7212\"><li data-section-id=\"1xfcmo4\" data-start=\"7096\" data-end=\"7212\">Suivre les recommandations de l'HMRC et du gouvernement britannique concernant les modifications apport\u00e9es \u00e0 la m\u00e9thodologie, aux seuils ou aux r\u00e9gimes de tarification du carbone \u00e9ligibles.<\/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-f598339 elementor-widget elementor-widget-heading\" data-id=\"f598339\" 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\">12. Existe-t-il des exemptions au titre du CBAM britannique ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19a54d2 elementor-widget elementor-widget-text-editor\" data-id=\"19a54d2\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"7258\" data-end=\"7298\">Oui. Parmi les principales exon\u00e9rations et all\u00e8gements, on peut citer :<\/p><ul data-start=\"7300\" data-end=\"7465\"><li data-section-id=\"1a8ixjb\" data-start=\"7300\" data-end=\"7346\">Les petits importateurs dont le chiffre d'affaires est inf\u00e9rieur au seuil de 50 000 \u00a3.<\/li><li data-section-id=\"4xkvlz\" data-start=\"7347\" data-end=\"7385\">Marchandises originaires du Royaume-Uni qui y sont r\u00e9exp\u00e9di\u00e9es.<\/li><li data-section-id=\"1ct6w0f\" data-start=\"7386\" data-end=\"7465\">Importations \u00e0 des fins non commerciales et marchandises b\u00e9n\u00e9ficiant d'une exon\u00e9ration totale des droits de douane au titre de l'admission temporaire.<\/li><\/ul><p data-start=\"7467\" data-end=\"7717\"><a href=\"https:\/\/www.gov.uk\/government\/collections\/claiming-carbon-price-relief-for-carbon-border-adjustment-mechanism-cbam\"><strong data-start=\"7467\" data-end=\"7490\">All\u00e8gement du prix du carbone<\/strong><\/a> est applicable lorsqu'un prix du carbone \u00e9ligible a d\u00e9j\u00e0 \u00e9t\u00e9 acquitt\u00e9 dans le pays exportateur, par exemple dans le cadre de certains syst\u00e8mes \u00e9trangers d'\u00e9change de quotas d'\u00e9mission ou de taxes sur le carbone, sous r\u00e9serve de la pr\u00e9sentation d'un justificatif et de la liste officielle des syst\u00e8mes \u00e9ligibles.<\/p><p data-start=\"7719\" data-end=\"7811\">Il convient de v\u00e9rifier la port\u00e9e exacte des exemptions en se r\u00e9f\u00e9rant aux directives officielles et \u00e0 la l\u00e9gislation.<\/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-7392fe0 elementor-widget elementor-widget-heading\" data-id=\"7392fe0\" 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\">13. Quelles sont mes responsabilit\u00e9s en tant qu'importateur soumis au CBAM au Royaume-Uni ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1014f4 elementor-widget elementor-widget-text-editor\" data-id=\"c1014f4\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"7874\" data-end=\"7920\">En tant qu'importateur soumis au CBAM au Royaume-Uni, vous \u00eates tenu de :<\/p><ul data-start=\"7922\" data-end=\"8242\"><li data-section-id=\"1gp2xd8\" data-start=\"7922\" data-end=\"8005\">D\u00e9terminer si vos importations rel\u00e8vent du champ d'application et si vous d\u00e9passez le seuil de 50 000 \u00a3.<\/li><li data-section-id=\"1rnnncq\" data-start=\"8006\" data-end=\"8046\">S'inscrire au CBAM britannique lorsque cela est n\u00e9cessaire.<\/li><li data-section-id=\"czgfbx\" data-start=\"8047\" data-end=\"8117\">Collection <strong data-start=\"8060\" data-end=\"8087\">donn\u00e9es sur les \u00e9missions int\u00e9gr\u00e9es<\/strong> aupr\u00e8s des producteurs et des fournisseurs.<\/li><li data-section-id=\"1hltuaw\" data-start=\"8118\" data-end=\"8180\">Calcul de la redevance CBAM, d\u00e9p\u00f4t des d\u00e9clarations et paiement aupr\u00e8s du HMRC.<\/li><li data-section-id=\"teccbw\" data-start=\"8181\" data-end=\"8242\">Tenir \u00e0 jour les dossiers et conserver les pi\u00e8ces justificatives en vue des inspections ou des audits.<\/li><\/ul><p data-start=\"8244\" data-end=\"8357\">L'obligation l\u00e9gale incombe \u00e0 l'importateur, m\u00eame si vous faites appel \u00e0 un agent en douane ou \u00e0 un tiers pour vous aider \u00e0 effectuer les formalit\u00e9s.<\/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-e4e8991 elementor-widget elementor-widget-heading\" data-id=\"e4e8991\" 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\">14. Comment dois-je pr\u00e9parer mes fournisseurs et mes syst\u00e8mes de donn\u00e9es \u00e0 la mise en place du CBAM ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df8907c elementor-widget elementor-widget-text-editor\" data-id=\"df8907c\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"8432\" data-end=\"8473\">Pour pr\u00e9parer votre cha\u00eene logistique et vos syst\u00e8mes :<\/p><p data-start=\"8475\" data-end=\"8505\"><strong data-start=\"8475\" data-end=\"8505\">1. Identifier les marchandises concern\u00e9es<\/strong><\/p><ul data-start=\"8507\" data-end=\"8590\"><li data-section-id=\"m7evii\" data-start=\"8507\" data-end=\"8590\">Utilisez la liste officielle des codes des marchandises pour identifier les produits soumis \u00e0 la CBAM dans votre portefeuille d'importations.<\/li><\/ul><p data-start=\"8592\" data-end=\"8617\"><strong data-start=\"8592\" data-end=\"8617\">2. R\u00e9pertoriez vos fournisseurs<\/strong><\/p><ul data-start=\"8619\" data-end=\"8695\"><li data-section-id=\"ovkrl9\" data-start=\"8619\" data-end=\"8660\">Regroupez les fournisseurs par produit et par pays.<\/li><li data-section-id=\"1goqdau\" data-start=\"8661\" data-end=\"8695\">Mettez en \u00e9vidence celles qui rel\u00e8vent des secteurs concern\u00e9s par le CBAM.<\/li><\/ul><p data-start=\"8697\" data-end=\"8726\"><strong data-start=\"8697\" data-end=\"8726\">3. Demander des donn\u00e9es sur les \u00e9missions<\/strong><\/p><ul data-start=\"8728\" data-end=\"8858\"><li data-section-id=\"k3l9wv\" data-start=\"8728\" data-end=\"8802\">Demandez aux producteurs des informations sur les \u00e9missions directes, la m\u00e9thodologie utilis\u00e9e et l'\u00e9tat d'avancement de la v\u00e9rification.<\/li><li data-section-id=\"1vs78yg\" data-start=\"8803\" data-end=\"8858\">Convenir de formats de donn\u00e9es adapt\u00e9s \u00e0 la fois au CBAM britannique et \u00e0 celui de l'UE.<\/li><\/ul><p data-start=\"8860\" data-end=\"8890\"><strong data-start=\"8860\" data-end=\"8890\">4. Mettre \u00e0 jour les syst\u00e8mes internes<\/strong><\/p><ul data-start=\"8892\" data-end=\"9041\"><li data-section-id=\"15vkn05\" data-start=\"8892\" data-end=\"9041\">Configurer les outils ERP, douaniers et de d\u00e9veloppement durable afin de recueillir les quantit\u00e9s, les \u00e9missions int\u00e9gr\u00e9es, les justificatifs relatifs \u00e0 l'all\u00e8gement du prix du carbone et les donn\u00e9es relatives \u00e0 la p\u00e9riode comptable.<\/li><\/ul><p data-start=\"9043\" data-end=\"9076\"><strong data-start=\"9043\" data-end=\"9076\">5. D\u00e9finir les r\u00f4les et les processus de travail<\/strong><\/p><ul data-start=\"9078\" data-end=\"9157\"><li data-section-id=\"9fc8i2\" data-start=\"9078\" data-end=\"9157\">D\u00e9terminez qui collecte les donn\u00e9es, qui les v\u00e9rifie, et qui remplit les d\u00e9clarations et effectue les paiements aupr\u00e8s du HMRC.<\/li><\/ul><p data-start=\"9159\" data-end=\"9179\"><strong data-start=\"9159\" data-end=\"9179\">6. Effectuer un test \u00e0 blanc<\/strong><\/p><ul data-start=\"9181\" data-end=\"9306\"><li data-section-id=\"1q2zqp7\" data-start=\"9181\" data-end=\"9244\">Utilisez les donn\u00e9es d'importation de 2026 pour estimer votre <strong data-start=\"9221\" data-end=\"9243\">Exposition au CBAM en 2027<\/strong>.<\/li><li data-section-id=\"1def8ii\" data-start=\"9245\" data-end=\"9306\">Testez votre processus de d\u00e9claration avant la date limite de d\u00e9p\u00f4t de la premi\u00e8re d\u00e9claration.<\/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-904d232 elementor-widget elementor-widget-heading\" data-id=\"904d232\" 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<h2 class=\"elementor-heading-title elementor-size-default\">4. Le CBAM britannique et le CBAM europ\u00e9en<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a517aaf elementor-widget elementor-widget-text-editor\" data-id=\"a517aaf\" 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 derni\u00e8re partie de cette FAQ sur le CBAM au Royaume-Uni compare les approches du Royaume-Uni et de l'Union europ\u00e9enne.<\/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-ee5ac99 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ee5ac99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c35e7e elementor-widget elementor-widget-heading\" data-id=\"3c35e7e\" 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\">15. Que sont les certificats CBAM britanniques ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20940e3 elementor-widget elementor-widget-text-editor\" data-id=\"20940e3\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"9381\" data-end=\"9707\">Les orientations officielles accessibles au public ne d\u00e9crivent pas le syst\u00e8me de \u201c certificats \u201d du CBAM britannique de la m\u00eame mani\u00e8re que le dispositif europ\u00e9en. La l\u00e9gislation britannique d\u00e9finit le CBAM comme une redevance sur les \u00e9missions intrins\u00e8ques, qui est calcul\u00e9e, d\u00e9clar\u00e9e et vers\u00e9e \u00e0 l\u2019administration fiscale britannique (HMRC) par le biais d\u2019une d\u00e9claration CBAM, plut\u00f4t que par l\u2019achat et la restitution de certificats distincts.<\/p><p data-start=\"9709\" data-end=\"9903\">C'est pourquoi vous devriez consid\u00e9rer la CBAM britannique avant tout comme un <strong data-start=\"9766\" data-end=\"9817\">D\u00e9claration fiscale relative \u00e0 la taxe carbone aux fronti\u00e8res et obligation de paiement<\/strong>, et de vous r\u00e9f\u00e9rer aux directives officielles du HMRC pour conna\u00eetre la proc\u00e9dure exacte d\u00e8s qu'elles seront publi\u00e9es dans leur int\u00e9gralit\u00e9.<\/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-25c75ee elementor-widget elementor-widget-heading\" data-id=\"25c75ee\" 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\">16. Dois-je acheter des certificats CBAM britanniques ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8550075 elementor-widget elementor-widget-text-editor\" data-id=\"8550075\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"9953\" data-end=\"10186\">D'apr\u00e8s les informations officielles actuelles, vous n'avez pas besoin d'acheter ni de remettre de certificats CBAM britanniques distincts. La l\u00e9gislation britannique pr\u00e9voit une redevance sur les \u00e9missions intrins\u00e8ques qui est calcul\u00e9e, d\u00e9clar\u00e9e et vers\u00e9e au HMRC par le biais d'une d\u00e9claration CBAM.<\/p><p data-start=\"10188\" data-end=\"10233\">Concr\u00e8tement, en tant qu'importateur enregistr\u00e9 au Royaume-Uni, vous :<\/p><ul data-start=\"10235\" data-end=\"10359\"><li data-section-id=\"2if87m\" data-start=\"10235\" data-end=\"10279\">Calculez le montant de la redevance CBAM applicable \u00e0 vos importations.<\/li><li data-section-id=\"ghtu6q\" data-start=\"10280\" data-end=\"10313\">D\u00e9clarez-le dans votre d\u00e9claration CBAM.<\/li><li data-section-id=\"w5lglk\" data-start=\"10314\" data-end=\"10359\">R\u00e9glez le montant d\u00fb au HMRC avant la date limite.<\/li><\/ul><p data-start=\"10361\" data-end=\"10473\">Le processus s'apparente davantage \u00e0 un <strong data-start=\"10388\" data-end=\"10409\">d\u00e9claration fiscale sur le carbone<\/strong> plut\u00f4t que d'acheter et de restituer des quotas ou des certificats.<\/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-124f3a7 elementor-widget elementor-widget-heading\" data-id=\"124f3a7\" 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\">17. Quelle est la diff\u00e9rence entre le CBAM britannique et le CBAM europ\u00e9en ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6138a4 elementor-widget elementor-widget-text-editor\" data-id=\"c6138a4\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"10536\" data-end=\"10552\">Principales diff\u00e9rences :<\/p><p data-start=\"10554\" data-end=\"10568\"><strong data-start=\"10554\" data-end=\"10568\">Date de d\u00e9but<\/strong><\/p><ul data-start=\"10570\" data-end=\"10734\"><li data-section-id=\"wzdpi4\" data-start=\"10570\" data-end=\"10659\">CBAM de l'UE : p\u00e9riode transitoire de d\u00e9claration \u00e0 partir d'octobre 2023 ; phase financi\u00e8re \u00e0 partir du 1er <a href=\"https:\/\/carboncomplete.com\/fr\/cbam-2026\/\">Janvier 2026.<\/a><\/li><li data-section-id=\"3qe5o0\" data-start=\"10660\" data-end=\"10734\">CBAM au Royaume-Uni : lancement <strong data-start=\"10678\" data-end=\"10696\">1er janvier 2027<\/strong> sans phase de transition en mati\u00e8re de reporting.<\/li><\/ul><p data-start=\"10736\" data-end=\"10755\"><strong data-start=\"10736\" data-end=\"10755\">Secteurs concern\u00e9s<\/strong><\/p><ul data-start=\"10757\" data-end=\"10954\"><li data-section-id=\"cbw7p1\" data-start=\"10757\" data-end=\"10843\">UE : fer et acier, aluminium, ciment, engrais, hydrog\u00e8ne et \u00e9lectricit\u00e9 \u00e9chang\u00e9e sur les march\u00e9s.<\/li><li data-section-id=\"1sn9tgs\" data-start=\"10844\" data-end=\"10954\">Royaume-Uni : sid\u00e9rurgie, aluminium, ciment, engrais et hydrog\u00e8ne (l'\u00e9lectricit\u00e9 n'est pas incluse dans le champ d'application initial de 2027).<\/li><\/ul><p data-start=\"10956\" data-end=\"10969\"><strong data-start=\"10956\" data-end=\"10969\">Seuil<\/strong><\/p><ul data-start=\"10971\" data-end=\"11091\"><li data-section-id=\"18av7o1\" data-start=\"10971\" data-end=\"11027\">UE : 50 tonnes par an (en masse, pour certains secteurs).<\/li><li data-section-id=\"potebr\" data-start=\"11028\" data-end=\"11091\">Royaume-Uni : <strong data-start=\"11034\" data-end=\"11076\">50 000 \u00a3 sur une p\u00e9riode glissante de 12 mois<\/strong> (ax\u00e9 sur la valeur).<\/li><\/ul><p data-start=\"11093\" data-end=\"11113\"><strong data-start=\"11093\" data-end=\"11113\">Mod\u00e8le de conformit\u00e9<\/strong><\/p><ul data-start=\"11115\" data-end=\"11358\"><li data-section-id=\"11z9j9i\" data-start=\"11115\" data-end=\"11209\">UE : les d\u00e9clarants agr\u00e9\u00e9s au titre du CBAM soumettent une d\u00e9claration annuelle et restituent leurs certificats CBAM.<\/li><li data-section-id=\"xh6eqw\" data-start=\"11210\" data-end=\"11358\">Royaume-Uni : les importateurs enregistr\u00e9s au Royaume-Uni doivent soumettre <strong data-start=\"11247\" data-end=\"11267\">D\u00e9clarations fiscales au titre du CBAM<\/strong> et effectuer le paiement aupr\u00e8s du HMRC, sans qu'aucune remise de certificat distincte ne soit pr\u00e9vue par la l\u00e9gislation de r\u00e9f\u00e9rence.<\/li><\/ul><p data-start=\"11360\" data-end=\"11379\"><strong data-start=\"11360\" data-end=\"11379\">P\u00e9rim\u00e8tre des \u00e9missions<\/strong><\/p><ul data-start=\"11381\" data-end=\"11494\"><li data-section-id=\"p8i59n\" data-start=\"11381\" data-end=\"11449\">UE : \u00e9missions directes et certaines \u00e9missions indirectes (par exemple, ciment, engrais).<\/li><li data-section-id=\"1g3cw8b\" data-start=\"11450\" data-end=\"11494\">Royaume-Uni : <strong data-start=\"11456\" data-end=\"11481\">\u00e9missions directes uniquement<\/strong> (au d\u00e9part).<\/li><\/ul><p data-start=\"11496\" data-end=\"11516\"><strong data-start=\"11496\" data-end=\"11516\">Champ d'application g\u00e9ographique<\/strong><\/p><ul data-start=\"11518\" data-end=\"11617\" data-is-last-node=\"\" data-is-only-node=\"\"><li data-section-id=\"1i8dntj\" data-start=\"11518\" data-end=\"11544\">UE : importations vers l'UE.<\/li><li data-section-id=\"1wht4bs\" data-start=\"11545\" data-end=\"11617\" data-is-last-node=\"\">Royaume-Uni : importations vers le Royaume-Uni, y compris la Grande-Bretagne et l'Irlande du Nord.<\/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-b410e6f elementor-widget elementor-widget-heading\" data-id=\"b410e6f\" 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\">Vous avez besoin d'aide concernant la CBAM au Royaume-Uni ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb7f61 elementor-widget elementor-widget-text-editor\" data-id=\"1bb7f61\" 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>Chez <a href=\"https:\/\/carboncomplete.com\/fr\/\">Carbon Complete<\/a>, nous proposons<strong> des services pratiques et sur mesure li\u00e9s au CBAM au Royaume-Uni<\/strong> \u00e0 vos importations et \u00e0 votre cha\u00eene d'approvisionnement :<\/p><ul><li><a href=\"https:\/\/carboncomplete.com\/fr\/formation-sur-le-cbam-au-royaume-uni-destinee-aux-entreprises-britanniques\/\">Formation sur le CBAM au Royaume-Uni<\/a><\/li><li>Assistance \u00e0 la d\u00e9claration au titre du CBAM au Royaume-Uni<\/li><li>Donn\u00e9es et syst\u00e8mes relatifs au CBAM au Royaume-Uni<\/li><li>\u00c9valuation des risques li\u00e9s au CBAM au Royaume-Uni<\/li><li>Douanes et int\u00e9gration du CBAM au Royaume-Uni<\/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-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=\"149\"\/><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='8591' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"95ce110418\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/fr\/wp-json\/wp\/v2\/posts\/8591\" \/><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_0f6bcfe9bd86d19475b5e24343454e4a'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Training\"  id='checkbox_0f6bcfe9bd86d19475b5e24343454e4a' 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_e707bb976667d2199ea7524ace7d99da'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Reporting\"  id='checkbox_e707bb976667d2199ea7524ace7d99da' 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_7a71723e29ed3f8283e4cc826bde59b0'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"ESG Reporting\"  id='checkbox_7a71723e29ed3f8283e4cc826bde59b0' 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_7c1364be394bda29df9615c438374fa6'><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_7c1364be394bda29df9615c438374fa6' 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_5d34b0ad12368ec19499d2538c67ab39'><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_5d34b0ad12368ec19499d2538c67ab39' 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_6df339ca604edc22b1729955100968f3'><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_6df339ca604edc22b1729955100968f3' 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 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Ce nouveau r\u00e9gime instaure des exigences concernant le champ d'application, les seuils, les \u00e9missions int\u00e9gr\u00e9es, la d\u00e9claration et le paiement. Cette foire aux questions pr\u00e9sente les principales r\u00e8gles, les \u00e9ch\u00e9ances et les responsabilit\u00e9s des importateurs britanniques.<\/p>","protected":false},"author":1,"featured_media":8593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","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":[105,214,215,213,205,206,207,212,208,211,209,210],"class_list":["post-8591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbam","tag-embedded-emissions","tag-eu-cbam-vs-uk-cbam","tag-hmrc","tag-uk-carbon-border-tax","tag-uk-cbam","tag-uk-cbam-2027","tag-uk-cbam-compliance","tag-uk-cbam-deadlines","tag-uk-cbam-faqs","tag-uk-cbam-importer","tag-uk-cbam-reporting","tag-uk-cbam-threshold"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UK CBAM FAQs 2027: Rules, Deadlines and How to Comply<\/title>\n<meta name=\"description\" content=\"UK CBAM FAQs for 2027: scope, thresholds, reporting and compliance. 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