{"id":3056,"date":"2024-08-27T08:00:37","date_gmt":"2024-08-27T08:00:37","guid":{"rendered":"https:\/\/climease.com\/?p=3056"},"modified":"2025-07-18T07:50:29","modified_gmt":"2025-07-18T07:50:29","slug":"tier-2-beyond-supplier-must-report-cbam-emissions-too","status":"publish","type":"post","link":"https:\/\/climease.com\/fr\/calcul-des-emissions-cbam-explique-fournisseur-2\/","title":{"rendered":"Les fournisseurs de niveau 2 et au-del\u00e0 doivent \u00e9galement d\u00e9clarer les \u00e9missions de CBAM"},"content":{"rendered":"
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Introduction\u00a0<\/h1>\n

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CBAM<\/a> exige des importateurs de l'UE qu'ils d\u00e9clarent les \u00e9missions non seulement pour les fournisseurs de niveau 1, mais aussi pour l'ensemble de la cha\u00eene d'approvisionnement, y compris les fournisseurs de niveau 2 et au-del\u00e0. Cependant, en raison de la nature complexe et \u00e9volutive du CBAM, de nombreux importateurs et exportateurs peuvent n\u00e9gliger ces exigences, ce qui peut entra\u00eener des p\u00e9nalit\u00e9s et des difficult\u00e9s op\u00e9rationnelles. Ce blog met l'accent sur l'importance de s'engager avec les fournisseurs en amont pour assurer une conformit\u00e9 totale au CBAM.\u00a0<\/p>\n

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R\u00e9v\u00e9ler la r\u00e8gle des 80\/20<\/h2>\n

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Le CBAM s'applique aux importations de fer, d'acier, d'aluminium, de ciment, d'engrais, d'hydrog\u00e8ne et de produits \u00e9lectriques, lorsque la valeur de l'exp\u00e9dition est \u00e9gale ou sup\u00e9rieure \u00e0 150 euros. La d\u00e9claration pour le CBAM a commenc\u00e9 en octobre 2023, et pour la d\u00e9claration du 31 octobre pour le T3\/2024, les importateurs de l'UE doivent d\u00e9clarer les donn\u00e9es d'\u00e9missions r\u00e9elles de leurs fournisseurs.\u00a0<\/p>\n

Selon l'article 5 du r\u00e8glement d'application du CBAM (UE) 2023\/1773<\/a>, au moins 80% de l'empreinte carbone du produit (PCF) doit \u00eatre bas\u00e9e sur les valeurs r\u00e9elles de consommation de l'usine,<\/b> avec un maximum de 20% autoris\u00e9 \u00e0 partir des estimations par d\u00e9faut fournies par la Commission europ\u00e9enne ou d'autres ensembles de donn\u00e9es scientifiques sur les \u00e9missions.\u00a0<\/p>\n

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  1. \u00a0<\/li>\n<\/ol>\n

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    \u00c9missions en amont : l'importance du niveau 2 et au-del\u00e0<\/b><\/p>\n

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    Dans les industries des m\u00e9taux, en particulier le fer, l'acier et l'aluminium, la plupart des \u00e9missions se produisent en amont, lors de la production des mati\u00e8res premi\u00e8res, chez les fournisseurs de niveau 2 ou sup\u00e9rieur. En se basant uniquement sur les donn\u00e9es de niveau 1, il est pratiquement impossible de respecter le seuil d'\u00e9missions r\u00e9elles de 80%. Si les fournisseurs en amont ne suivent pas les \u00e9missions r\u00e9elles, les importateurs doivent s'appuyer sur les valeurs par d\u00e9faut de l'UE pour les \u00e9missions de niveau 2, ce qui risque d'entra\u00eener une non-conformit\u00e9 et de compromettre la relation commerciale entre le niveau 1 et l'importateur de l'UE.\u00a0<\/p>\n

    Empreinte carbone de certains produits en raison des phases de transformation\u00a0<\/strong><\/p>\n

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    \u00c9limination de l'id\u00e9e fausse selon laquelle les valeurs par d\u00e9faut de l'UE peuvent \u00eatre utilis\u00e9es ind\u00e9finiment - 09.08.2024 FAQ officielle CBAM (Questions 74, 75 et 77)\u00a0<\/b><\/span>\u00a0<\/p>\n

    La Commission europ\u00e9enne a r\u00e9cemment reconfirm\u00e9 que pour l'\u00e9ch\u00e9ance de d\u00e9claration du troisi\u00e8me trimestre 2024, les importateurs de l'UE doivent fournir des donn\u00e9es r\u00e9elles sur les \u00e9missions, sans possibilit\u00e9 d'utiliser des valeurs par d\u00e9faut. Les importateurs doivent d\u00e9ployer tous les efforts \"possibles\/raisonnables\" pour collecter ces donn\u00e9es. S'ils ne parviennent pas \u00e0 les obtenir, ils doivent prouver leurs efforts et fournir des documents justificatifs dans le registre transitoire du CBAM. Des documents tels que des captures d'\u00e9cran de courriels et des tableaux de feuilles de calcul sur l'engagement de la cha\u00eene d'approvisionnement sont n\u00e9cessaires pour prouver les efforts d\u00e9ploy\u00e9s.\u00a0<\/p>\n

    Les p\u00e9nalit\u00e9s pour non-conformit\u00e9 vont de 10 \u00e0 50 euros par tonne d'\u00e9missions de CO2. L'autorit\u00e9 nationale comp\u00e9tente (ANC) de chaque pays de l'UE examinera les moyens et les ressources que les importateurs affectent effectivement \u00e0 la collecte des donn\u00e9es. Trois crit\u00e8res principaux seront pris en compte :\u00a0 \u00a0<\/p>\n

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    1. Taille et ressources de l'entreprise<\/li>\n
    2. Montant des importations et pourcentage des produits CBAM import\u00e9s<\/li>\n
    3. \u00c9missions int\u00e9gr\u00e9es dans les biens CBAM<\/li>\n<\/ol>\n
      \u00a0<\/div>\n

      Les autorit\u00e9s nationales de concurrence peuvent \u00e9galement prendre en consid\u00e9ration la r\u00e9p\u00e9tition de ces actions et suivis aupr\u00e8s des fournisseurs de pays tiers, ainsi que leur dur\u00e9e.<\/p>\n

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      Pourquoi les donn\u00e9es r\u00e9elles sont importantes<\/b><\/p>\n

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      1. Concurrence loyale :<\/strong> Les valeurs par d\u00e9faut cr\u00e9ent des disparit\u00e9s entre les entreprises de l'UE et celles des pays tiers, ce qui va \u00e0 l'encontre de l'objectif du CBAM d'encourager la d\u00e9carbonisation au niveau mondial.\u00a0<\/li>\n
      2. Le rapport co\u00fbt-efficacit\u00e9 :<\/strong> Des donn\u00e9es pr\u00e9cises permettent aux entreprises d'identifier les inefficacit\u00e9s, de r\u00e9duire les co\u00fbts de production et de garantir une tarification \u00e9quitable du carbone.<\/li>\n
      3. Repr\u00e9sentation pr\u00e9cise :<\/strong> Les valeurs par d\u00e9faut sont d\u00e9riv\u00e9es des 20% installations europ\u00e9ennes les plus \u00e9mettrices de carbone et peuvent donc d\u00e9passer de mani\u00e8re significative les \u00e9missions r\u00e9elles de votre fournisseur. En mesurant et en utilisant des donn\u00e9es r\u00e9elles, vous vous assurez de ne pas surpayer les co\u00fbts du carbone et de refl\u00e9ter plus pr\u00e9cis\u00e9ment votre v\u00e9ritable impact sur l'environnement.<\/li>\n<\/ol>\n

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        Dans la plupart des cas, mais surtout dans l'industrie du fer, de l'acier et de l'aluminium, les fournisseurs de niveau 1 n'atteindront presque jamais \u00e0 eux seuls le seuil n\u00e9cessaire de 80%, car la plupart des \u00e9missions se produisent lors de la production de la mati\u00e8re premi\u00e8re elle-m\u00eame, donc dans les usines des fournisseurs de niveau 2 ou au-del\u00e0. \u00a0<\/p>\n

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        Si les fournisseurs en amont ne suivent pas les \u00e9missions r\u00e9elles de CBAM, les fournisseurs de niveau 1 sont oblig\u00e9s d'utiliser les valeurs par d\u00e9faut de l'UE pour leurs mati\u00e8res premi\u00e8res, ce qui signifie tr\u00e8s certainement qu'ils n'atteindront pas l'objectif de 80% de l'empreinte carbone du produit CBAM (PCF) bas\u00e9e sur des valeurs r\u00e9elles. Cela entra\u00eene tr\u00e8s certainement des probl\u00e8mes de responsabilit\u00e9 et donc des risques accrus d'amendes de l'ordre de 10 \u00e0 50 euros par tonne d'\u00e9missions de gaz \u00e0 effet de serre. \u00a0<\/p>\n

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        Atteindre le seuil de PCF 80%<\/span><\/span><\/strong><\/p>\n

        Pour satisfaire \u00e0 l'exigence 80% en mati\u00e8re d'\u00e9missions r\u00e9elles, les entreprises doivent s'appuyer sur des donn\u00e9es provenant de fournisseurs de pays tiers. Ce processus peut s'av\u00e9rer complexe, long et co\u00fbteux, en particulier si les fournisseurs ne connaissent pas les exigences du CBAM ou si les donn\u00e9es sont confidentielles.<\/span>\u00a0<\/span><\/p>\n

        Si les fournisseurs ne sont pas coop\u00e9ratifs, les importateurs peuvent att\u00e9nuer les risques en incluant des clauses de conformit\u00e9 au CBAM dans les contrats, avec des p\u00e9nalit\u00e9s en cas de non-respect. Il est essentiel de renforcer les relations avec les fournisseurs et de les aider \u00e0 rassembler les donn\u00e9es n\u00e9cessaires, en particulier pour les mat\u00e9riaux pr\u00e9curseurs, afin d'\u00e9viter les perturbations de la cha\u00eene d'approvisionnement et de garantir la conformit\u00e9 au CBAM.<\/span>\u00a0<\/span><\/p>\n

        Le logiciel ClimEase CBAM pour tous les niveaux<\/span><\/span>\u202f<\/span><\/span><\/span><\/span><\/strong><\/p>\n

        Le CBAM va au-del\u00e0 du niveau 1, exigeant une approche globale de la d\u00e9claration des \u00e9missions qui inclut le niveau 2 et au-del\u00e0.<\/span>\u202f<\/span>\u00a0<\/span><\/p>\n

        Pour aider les importateurs de l'UE et les fabricants internationaux \u00e0 faire face \u00e0 ces complexit\u00e9s, notre logiciel offre une interface conviviale qui couvre tous les niveaux de votre cha\u00eene d'approvisionnement, garantissant un suivi rapide, complet et conforme au CBAM des \u00e9missions. Il offre \u00e9galement une transparence financi\u00e8re, permettant aux importateurs de l'UE et \u00e0 chaque fournisseur de voir l'impact des \u00e9missions sur la tarification du carbone de l'UE.<\/span>\u00a0<\/span><\/p>\n

        En s'engageant avec les fournisseurs en amont et en utilisant notre logiciel, <\/span>vous pouvez atteindre le seuil d'\u00e9missions r\u00e9elles 80%<\/span><\/b> avec facilit\u00e9, \u00e9viter les p\u00e9nalit\u00e9s et positionner votre entreprise de mani\u00e8re comp\u00e9titive dans un avenir conforme au CBAM.<\/span>\u00a0<\/span><\/p>\n

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        \u00a0<\/p>\n

        <\/p>\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":"

        Points cl\u00e9s :
        \nLes fournisseurs de niveau 1, mais aussi l'ensemble de la cha\u00eene d'approvisionnement, doivent d\u00e9clarer les \u00e9missions de CBAM. <\/p>\n

        Au moins 80% de l'empreinte carbone du produit (PCF) dans le cadre du CBAM doit \u00eatre bas\u00e9e sur des \u00e9missions r\u00e9elles. <\/p>\n

        La plupart des \u00e9missions, en particulier celles de m\u00e9taux, se produisent en amont. <\/p>\n

        Il est essentiel de s'engager aupr\u00e8s des fournisseurs de niveau 2 et au-del\u00e0, notamment pour am\u00e9liorer la pr\u00e9cision de l'analyse du risque de prix du CBAM 2026.
        \nSi vous avez des questions, n'h\u00e9sitez pas \u00e0 nous envoyer un message \u00e0 l'adresse contact@climease.com.<\/p>","protected":false},"author":19,"featured_media":6316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-learning"],"acf":[],"yoast_head":"\nTier 2 & beyond supplier must report CBAM emissions too | Climease<\/title>\n<meta name=\"description\" content=\"Learn about Tier 2 & beyond supplier must report CBAM emissions too. 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