The notice covers the release for free circulation of customs nomenclatures from third countries listed in Annex 1 to Regulation (EU) 2023/956, including special customs regimes. It includes sectors such as steel, aluminum, nitrogen fertilizers, cement, hydrogen, and electricity. Goods from certain countries, shipments below €150, and goods for military use are excluded. New importation obligations will be implemented from October 1, 2023. Taxable persons must report quarterly from October 1, 2023 to December 31, 2025. Reporting obligations apply to importers and indirect customs representatives. Quarterly declarations must be made on the “MACF register” hosted on the DG TAXUD IT portal. The first quarterly report is due in January 2024 for importers of subject goods. Operators can access the MACF register based on their customs.gouv account status. From January 1, 2026, only “authorized MACF declarants” can import goods listed in Annex 1 of Regulation 2023/956. They must purchase “MACF certificates” and return an equivalent number of certificates by May 31 each year. Annual reporting obligations must be filed in the MACF register by May 31 each year and validated by an accredited verifier. The competent authority in France for this regulation is the General Directorate of Energy and Climate (DGEC) of the Ministry of Energy Transition.
Source Legifrance
