{"id":21239,"date":"2024-03-06T15:32:22","date_gmt":"2024-03-06T14:32:22","guid":{"rendered":"https:\/\/dev.enaw-v2.berta-bewegt.ch\/cbam\/"},"modified":"2024-03-22T09:54:28","modified_gmt":"2024-03-22T08:54:28","slug":"cbam","status":"publish","type":"post","link":"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam","title":{"rendered":"Les entreprises suisses sont concern\u00e9es par le MACF"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<div class=\"wp-block-columns is-style-block-with-sidebar is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><\/p>\n\n\n\n<p class=\"is-style-lead-paragraph\">Depuis l\u2019automne dernier, le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF) s\u2019applique lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. Par ce m\u00e9canisme, l\u2019UE veut notamment \u00e9viter que les \u00e9missions de CO<sub>2<\/sub> ne soient transf\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<p>Prenons le cas d\u2019une entreprise suisse qui ach\u00e8te \u00e0 une entreprise situ\u00e9e en Asie du fer, de l\u2019acier, du ciment, de l\u2019aluminium, des engrais, de l\u2019\u00e9lectricit\u00e9 ou de l\u2019hydrog\u00e8ne, avant de vendre la marchandise import\u00e9e \u00e0 une entreprise situ\u00e9e dans l\u2019UE. Depuis l\u2019automne dernier, l\u2019entreprise concern\u00e9e doit remettre une d\u00e9claration dans le cadre du m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF) et depuis le 1<sup>er<\/sup>&nbsp;janvier&nbsp;2026, elle sera \u00e9galement tenue d\u2019acheter des certificats MACF. <\/p>\n\n\n\n<p>Le m\u00e9canisme vise \u00e0 \u00e9viter la fuite de carbone hors de l\u2019UE (<em>carbon leakage<\/em>) tout en macfActuellement, quelque 11&nbsp;000&nbsp;usines qui fabriquent les mati\u00e8res premi\u00e8res concern\u00e9es par le MACF sont soumises au syst\u00e8me d\u2019\u00e9change de quotas d\u2019\u00e9mission (SEQE). Elles sont soumises \u00e0 des r\u00e8gles parfois plus contraignantes que les entreprises qui ne sont pas situ\u00e9es dans l\u2019UE. La taxe CO<sub>2<\/sub> suppl\u00e9mentaire vise \u00e0 maintenir la comp\u00e9titivit\u00e9 du march\u00e9 europ\u00e9en. Les \u00e9missions dont la valeur ne d\u00e9passe pas 150 euros sont exempt\u00e9es du MACF.<\/p>\n\n\n\n<p>L\u2019UE a publi\u00e9 en anglais un manuel d\u2019utilisateur et un mini-guide destin\u00e9s aux importateurs de l\u2019UE qui expliquent le fonctionnement du MACF de fa\u00e7on d\u00e9taill\u00e9e.<\/p>\n\n\n\n            <section class=\"infos-block block-paddings  \">\n            <div class=\"container-main\">\n\n                                                    <div class=\"title-block title-block-6a07e5587ed85 scrollMagic-block visibleInBackend\" data-uid=\"6a07e5587ed87\">\n        \n                    <h2>Plus d&rsquo;informations<\/h2>\n            <\/div>\n\n                \n                <div class=\"narrow-container\">\n                    <div class=\"infos\">\n\n                                                    <div class=\"info-block info-block-6a07e5587ed8a  scrollMagic-block visibleInBackend\" data-uid=\"6a07e5587ed8b\">\n\n                                \n                                \n                                \n                                                                    <div class=\" info-items\">\n                                            <div class=\" info-item\">\n        <svg width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path d=\"M20.7151 29.2916L14.2826 35.724V35.724C11.9135 38.0919 8.0737 38.0919 5.70458 35.724L4.27566 34.2951V34.2951C1.90811 31.927 1.90811 28.0882 4.27566 25.7201L13.5674 16.4268V16.4268C15.9366 14.0589 19.7764 14.0589 22.1455 16.4268L23.5744 17.8572\" stroke=\"#99ABF2\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n            <path d=\"M19.2846 10.7081L25.7171 4.27718V4.27718C28.0847 1.90842 31.9243 1.90749 34.2931 4.27511C34.2938 4.2758 34.2944 4.27649 34.2951 4.27718L35.7241 5.70457V5.70457C38.0916 8.07267 38.0916 11.9115 35.7241 14.2796L26.4323 23.5729V23.5729C24.0647 25.9417 20.225 25.9426 17.8563 23.575C17.8556 23.5743 17.8549 23.5736 17.8542 23.5729L16.4253 22.1425\" stroke=\"#99ABF2\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n        <\/svg>\n        <a href=\"https:\/\/taxation-customs.ec.europa.eu\/document\/download\/581c6ebf-56d9-4e3d-8fab-0949457b21a3_en?filename=Guidance%20for%20declarants%20-%20Request%20Delayed%20Submission.pdf&#038;prefLang=de\"  class=\"heading-h4 margin-bottom-0\">Guidance for declarants (anglais)<\/a>\n    <\/div>\n    <div class=\" info-item\">\n        <svg width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path d=\"M20.7151 29.2916L14.2826 35.724V35.724C11.9135 38.0919 8.0737 38.0919 5.70458 35.724L4.27566 34.2951V34.2951C1.90811 31.927 1.90811 28.0882 4.27566 25.7201L13.5674 16.4268V16.4268C15.9366 14.0589 19.7764 14.0589 22.1455 16.4268L23.5744 17.8572\" stroke=\"#99ABF2\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n            <path d=\"M19.2846 10.7081L25.7171 4.27718V4.27718C28.0847 1.90842 31.9243 1.90749 34.2931 4.27511C34.2938 4.2758 34.2944 4.27649 34.2951 4.27718L35.7241 5.70457V5.70457C38.0916 8.07267 38.0916 11.9115 35.7241 14.2796L26.4323 23.5729V23.5729C24.0647 25.9417 20.225 25.9426 17.8563 23.575C17.8556 23.5743 17.8549 23.5736 17.8542 23.5729L16.4253 22.1425\" stroke=\"#99ABF2\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n        <\/svg>\n        <a href=\"https:\/\/taxation-customs.ec.europa.eu\/document\/download\/47322ae4-27c9-49f1-bdb7-2a1fef73d647_en?filename=CBAM-UMN-UI%20manual%20for%20Declarants%20(incl.%20Business%20Guide)%20-%20Release%201.2-v1.41.pdf&#038;prefLang=de\"  class=\"heading-h4 margin-bottom-0\">Application User Manual (anglais)<\/a>\n    <\/div>\n                                    <\/div>\n                                \n                                                            <\/div>\n                        \n                    <\/div>\n                <\/div>\n            <\/div>\n\n                    <\/section>\n    \n\n\n\n<p><\/p>\n\n\n\n    <section class=\"share-links-block share-links-block-section scrollMagic-block visibleInBackend\" data-uid=\"6a07e5587ef3c\">\n        <div class=\"container-main\">\n                        \n<div class=\"share-links\">\n    <a href=\"http:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam&amp;title=Les entreprises suisses sont concern\u00e9es par le MACF&amp;summary=Depuis l\u2019automne dernier, une taxe CO2 est pr\u00e9lev\u00e9e lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. Par le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF), l\u2019UE veut \u00e9viter que les \u00e9missions de CO2 ne soient transf\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger. Les entreprises suisses sont concern\u00e9es par ce m\u00e9canisme.\" target=\"_blank\"><span><i class=\"fab fa-linkedin-in\"><\/i><\/span><\/a>\n    <a href=\"https:\/\/twitter.com\/intent\/tweet?text=Les entreprises suisses sont concern\u00e9es par le MACF&#038;url=https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\" target=\"_blank\"><span><i class=\"fa-brands fa-x-twitter\"><\/i><\/span><\/a>\n    <a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\" target=\"_blank\"><span><i class=\"fab fa-facebook-f\"><\/i><\/span><\/a>\n    <a href=\"https:\/\/api.whatsapp.com\/send?text=Depuis l\u2019automne dernier, une taxe CO2 est pr\u00e9lev\u00e9e lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. Par le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF), l\u2019UE veut \u00e9viter que les \u00e9missions de CO2 ne soient transf\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger. Les entreprises suisses sont concern\u00e9es par ce m\u00e9canisme. https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\" target=\"_blank\"><span><i class=\"fab fa-whatsapp\"><\/i><\/span><\/a>\n    <a href=\"mailto:?subject=Les entreprises suisses sont concern\u00e9es par le MACF&#038;body=Depuis l\u2019automne dernier, une taxe CO2 est pr\u00e9lev\u00e9e lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. Par le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF), l\u2019UE veut \u00e9viter que les \u00e9missions de CO2 ne soient transf\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger. 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Prenons le cas d\u2019une entreprise suisse qui ach\u00e8te \u00e0 une entreprise situ\u00e9e en Asie du fer, de l\u2019acier, du ciment, [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":21296,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"kanton":[],"thema":[220],"produkt":[228],"rubrik":[304,203],"branche":[278],"class_list":["post-21239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thema-autres","produkt-autres","rubrik-actualite","rubrik-administration-et-politique","branche-administration-politique"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Les entreprises suisses sont concern\u00e9es par le MACF | Agence de l\u2019\u00e9nergie pour l\u2019\u00e9conomie<\/title>\n<meta name=\"description\" content=\"Depuis l\u2019automne dernier, le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF) s\u2019applique lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. Par ce m\u00e9canisme, l\u2019UE veut notamment \u00e9viter que les \u00e9missions de CO2 ne soient transf\u00e9r\u00e9es \u00e0 l\u2019\u00e9tranger.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les entreprises suisses sont concern\u00e9es par le MACF\" \/>\n<meta property=\"og:description\" content=\"Seit 2001 setzen wir gemeinsam mit den Unternehmen auf wirtschaftlichen Klimaschutz. Wir bieten individuelle L\u00f6sungen, um die Energie- und Ressourceneffizienz kontinuierlich zu steigern. Unsere 126 EnAW-Beraterinnen und EnAW-Berater kennen sich in allen Branchen und Wirtschaftszweigen aus und begleiten auch Ihr Unternehmen kompetent auf dem Weg zu weniger CO2, tieferen Kosten und mehr Energie- und Ressourceneffizienz.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\" \/>\n<meta property=\"og:site_name\" content=\"Agence de l\u2019\u00e9nergie pour l\u2019\u00e9conomie\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enaw.aenec\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-06T14:32:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-22T08:54:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/wp-content\/uploads\/2024\/03\/EU_PaRLIAMENT-600x400.jpg\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Michel Sutter\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@info_enaw\" \/>\n<meta name=\"twitter:site\" content=\"@info_enaw\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michel Sutter\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam#article\",\"isPartOf\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\"},\"author\":{\"name\":\"Michel Sutter\",\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/#\/schema\/person\/4fe70602826fb3b146a30924e8b6f31d\"},\"headline\":\"Les entreprises suisses sont concern\u00e9es par le MACF\",\"datePublished\":\"2024-03-06T14:32:22+00:00\",\"dateModified\":\"2024-03-22T08:54:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\"},\"wordCount\":275,\"publisher\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/#organization\"},\"image\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/wp-content\/uploads\/2024\/03\/EU_PaRLIAMENT-scaled.jpg\",\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\",\"url\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam\",\"name\":\"Les entreprises suisses sont concern\u00e9es par le MACF | Agence de l\u2019\u00e9nergie pour l\u2019\u00e9conomie\",\"isPartOf\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam#primaryimage\"},\"image\":{\"@id\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/fr\/cbam#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dev.enaw-v2.berta-bewegt.ch\/wp-content\/uploads\/2024\/03\/EU_PaRLIAMENT-scaled.jpg\",\"datePublished\":\"2024-03-06T14:32:22+00:00\",\"dateModified\":\"2024-03-22T08:54:28+00:00\",\"description\":\"Depuis l\u2019automne dernier, le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF) s\u2019applique lorsque certaines marchandises sont import\u00e9es dans l\u2019UE. 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