{"id":5505,"date":"2025-02-10T12:37:31","date_gmt":"2025-02-10T12:37:31","guid":{"rendered":"https:\/\/climease.com\/?p=5505"},"modified":"2025-07-18T08:07:58","modified_gmt":"2025-07-18T08:07:58","slug":"what-is-cbam-2025","status":"publish","type":"post","link":"https:\/\/climease.com\/fr\/quest-ce-que-le-cbam-2025\/","title":{"rendered":"Qu'est-ce que le CBAM ?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5505\" class=\"elementor elementor-5505\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65df0276 e-flex e-con-boxed e-con e-parent\" data-id=\"65df0276\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-492a8212 elementor-widget elementor-widget-text-editor\" data-id=\"492a8212\" data-element_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<h1><span class=\"TextRun MacChromeBold SCXW200194402 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200194402 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0<span class=\"TextRun SCXW66178995 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66178995 BCX0\">Qu'est-ce que le CBAM ?\u00a0 <\/span><span class=\"NormalTextRun SCXW66178995 BCX0\">L'ann\u00e9e 2026<\/span><span class=\"NormalTextRun SCXW66178995 BCX0\"> Taxe carbone\u00a0<\/span><\/span><\/span><\/span><\/h1>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:heading --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<h4><span data-contrast=\"auto\">Contexte l\u00e9gislatif<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res (MACF) est un outil r\u00e9glementaire novateur introduit par l'Union europ\u00e9enne (UE) pour taxer les \u00e9missions incorpor\u00e9es dans les importations \u00e0 forte intensit\u00e9 de carbone. Son principal objectif est d'emp\u00eacher les fuites de carbone, c'est-\u00e0-dire le d\u00e9placement de la production vers des r\u00e9gions o\u00f9 les politiques climatiques sont plus faibles, ce qui a pour effet d'augmenter les \u00e9missions mondiales.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En d'autres termes, l'UE souhaite simplement mettre en place un prix global du carbone. Pour garantir l'\u00e9quit\u00e9 et la comp\u00e9titivit\u00e9 face \u00e0 des importations moins co\u00fbteuses, cette taxe doit s'appliquer de la m\u00eame mani\u00e8re \u00e0 la production nationale et aux importations. Pour s'assurer que les \u00e9missions sont correctement calcul\u00e9es d'ici 2026, les fabricants mondiaux sont d\u00e9j\u00e0 tenus de les d\u00e9clarer - sans payer de droits de douane - \u00e0 leurs clients de l'UE, raison pour laquelle une p\u00e9riode de transition a \u00e9t\u00e9 \u00e9tablie \u00e0 partir de la fin de 2023.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">CBAM Qui doit la d\u00e9clarer ?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Le CBAM s'applique aux produits import\u00e9s <\/span><span data-contrast=\"auto\">le fer, l'acier, l'aluminium, le ciment, les engrais, l'hydrog\u00e8ne et les produits \u00e9lectriques<\/span><span data-contrast=\"auto\">lorsque la valeur de l'envoi est \u00e9gale ou sup\u00e9rieure \u00e0 150 euros. Chaque produit est class\u00e9 sous un code NC sp\u00e9cifique. Pour obtenir la liste compl\u00e8te, consultez le site officiel de la Commission europ\u00e9enne. <\/span><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ%3AJOL_2023_228_R_0006#d1e32-113-1\"><span data-contrast=\"none\">ANNEXE 1 du r\u00e8glement CBAM<\/span><\/a><span data-contrast=\"auto\"> ou contactez ClimEase pour obtenir des conseils personnalis\u00e9s.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tous les importateurs europ\u00e9ens entrant dans cette cat\u00e9gorie doivent d\u00e9clarer les \u00e9missions int\u00e9gr\u00e9es de leurs importations dans leur d\u00e9claration CBAM. Pendant la phase transitoire, qui durera jusqu'en 2026, les d\u00e9clarations CBAM doivent \u00eatre soumises tous les trimestres dans le formulaire de d\u00e9claration CBAM. <\/span><a href=\"https:\/\/customs.ec.europa.eu\/taxud\/uumds\/cas\/uumds-wayf\/wayf?loginRequestId=ECAS_LR-182509-RYZfR3yK7XDZAEIvQG3FWMjBUbZVGobatTlQ4lMLmlm8oOIkYgj5OYnI9vRuyPJFGWLzXZvsSfG7CdpWCqjiYm-CiDsmZJBYJeQppwUQIJpk0-mTFeVZkq4DSGLVDYEnIJ70AZsfqWtf0eRTNZ9CG2amq9yYKU1VChwjT25zcicTQd5xqXsjhOfZbq8tgL0NNLCe\"><span data-contrast=\"none\">Registre CBAM<\/span><\/a><span data-contrast=\"auto\"> sp\u00e9cifiquement cr\u00e9\u00e9 par l'UE. Les d\u00e9clarants CBAM sont r\u00e9partis en trois groupes :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Importateurs d\u00e9posant une d\u00e9claration en douane<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Importateurs indiquant l'importation de marchandises<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Douanes indirectes Repr\u00e9sentants<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">Calendrier du CBAM : Dates cl\u00e9s \u00e0 conna\u00eetre<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">1er octobre<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2023<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La p\u00e9riode de d\u00e9claration CBAM commence, marquant le d\u00e9but d'une phase transitoire o\u00f9 les entreprises sont uniquement tenues de remplir leurs obligations de d\u00e9claration sans payer de quotas d'\u00e9mission CBAM.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">31 octobre<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2024<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Les importateurs doivent commencer \u00e0 d\u00e9clarer les \u00e9missions r\u00e9elles des fournisseurs, qui peuvent encore \u00eatre calcul\u00e9es sur la base d'une m\u00e9thode extracommunautaire.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">30 avril<\/span><\/b><b><span data-contrast=\"auto\">th<\/span><\/b><b><span data-contrast=\"auto\">, 2025<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Les importateurs doivent commencer \u00e0 d\u00e9clarer les \u00e9missions r\u00e9elles des fournisseurs sur la base de la m\u00e9thode de l'UE, c'est-\u00e0-dire conform\u00e9ment au mod\u00e8le de communication officiel du CBAM (excel).<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">31 juillet<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2026<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ouverture du portail des certificats CBAM. L'achat peut commencer.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">31 mai<\/span><\/b><b><span data-contrast=\"auto\">st<\/span><\/b><b><span data-contrast=\"auto\">, 2027<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Date limite de soumission du premier rapport annuel 2026 sur le CBAM. D'ici l\u00e0, tous les fournisseurs devront avoir adopt\u00e9 la m\u00e9thode officielle de l'UE pour mesurer les \u00e9missions de CBAM. Les fournisseurs doivent \u00e9galement faire v\u00e9rifier leurs \u00e9missions de CBAM par un v\u00e9rificateur CBAM accr\u00e9dit\u00e9. Parall\u00e8lement \u00e0 la soumission de cette d\u00e9claration CBAM annuelle, les importateurs doivent \u00e9galement restituer le montant \u00e9quivalent des certificats CBAM pr\u00e9c\u00e9demment achet\u00e9s, ce qui fait officiellement du CBAM le premier tarif carbone au monde sur les importations.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">Comment le tarif CBAM 2026 est mis en place<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Pour les \u00e9missions CBAM import\u00e9es en 2026, les importateurs de l'UE devront restituer des certificats CBAM, qui pourront \u00eatre achet\u00e9s \u00e0 partir de juillet 2026. Le prix de ces certificats sera bas\u00e9 sur le prix moyen hebdomadaire de la vente aux ench\u00e8res des quotas du SCEQE, ce qui garantira l'alignement sur les conditions concurrentielles auxquelles sont confront\u00e9s les fabricants de l'UE.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Le SCEQE utilise un syst\u00e8me d'\u00e9talonnage pour allouer ses quotas gratuits, en accordant plus de quotas gratuits aux secteurs qui sont plus difficiles \u00e0 d\u00e9carboniser ou aux usines dont l'intensit\u00e9 carbone est plus faible que celle de leurs homologues. De m\u00eame, le CBAM applique un syst\u00e8me d'\u00e9talonnage aux diff\u00e9rents produits import\u00e9s. En fait, le tarif du CBAM augmente \u00e0 mesure que l'\u00e9cart entre les \u00e9missions int\u00e9gr\u00e9es du produit import\u00e9 et sa r\u00e9f\u00e9rence sp\u00e9cifique au code NC se creuse. Les quotas gratuits dans le cadre du syst\u00e8me communautaire d'\u00e9change de quotas d'\u00e9mission seront progressivement supprim\u00e9s, proportionnellement \u00e0 l'introduction de la taxe CBAM (voir le graphique ci-dessous), ce qui entra\u00eenera une augmentation du tarif CBAM pour le m\u00eame produit et les m\u00eames \u00e9missions au cours des prochaines ann\u00e9es :<\/span><\/p>\n<p><span data-contrast=\"auto\"> <img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0.jpg\" alt=\"graphique\" class=\"wp-image-5524 aligncenter\" width=\"1086\" height=\"629\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0.jpg 1086w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-300x174.jpg 300w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-1024x593.jpg 1024w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-768x445.jpg 768w, https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/0-18x10.jpg 18w\" sizes=\"(max-width: 1086px) 100vw, 1086px\" \/><\/span><\/p>\n<p><a href=\"https:\/\/climease.com\/fr\/contact\/\"><b><span data-contrast=\"none\">Contactez-nous<\/span><\/b><\/a><span data-contrast=\"auto\"> pour recevoir un rapport d\u00e9taill\u00e9 sur l'\u00e9tat d'avancement de la mise en \u0153uvre du programme. <\/span><b><span data-contrast=\"auto\">L'antis\u00e8che sur la formule des \u00e9missions du CBAM<\/span><\/b><span data-contrast=\"auto\"> ainsi que quelques <\/span><b><span data-contrast=\"auto\">les pr\u00e9visions tarifaires CBAM par produit<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-contrast=\"auto\">La publication tardive des r\u00e9f\u00e9rentiels CBAM sp\u00e9cifiques, attendue vers la fin de l'ann\u00e9e 2025, posera d'importants probl\u00e8mes aux directeurs financiers pour planifier les finances de 2026 et pourrait repousser au dernier moment la recherche de fournisseurs \u00e9cologiques.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-ccp-props=\"{}\">\u00a0<\/span><span data-contrast=\"auto\">Le calcul des \u00e9missions des fournisseurs en bref<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-contrast=\"auto\">Les calculs d'\u00e9missions pour les fournisseurs doivent \u00eatre bas\u00e9s sur les volumes de production r\u00e9els et les donn\u00e9es de consommation de carburant et d'\u00e9lectricit\u00e9 de chaque installation, processus ou ligne de production. Dans le cadre du CBAM, certaines \u00e9missions qui sont g\u00e9n\u00e9ralement incluses dans les m\u00e9thodes d'analyse du cycle de vie (ACV) ou d'empreinte carbone des produits (PCF), telles que les \u00e9missions li\u00e9es au transport, au chauffage ou aux bureaux, sont exclues. Cela signifie que les fournisseurs doivent se concentrer sp\u00e9cifiquement sur les exigences du CBAM, car les certifications d'\u00e9missions existantes ne seront accept\u00e9es que jusqu'en janvier 2025 (rapport Q4\/2024).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c0 partir du troisi\u00e8me trimestre 2024, au moins 80% des \u00e9missions int\u00e9gr\u00e9es d\u00e9clar\u00e9es par les importateurs devront \u00eatre bas\u00e9es sur des donn\u00e9es r\u00e9elles, les valeurs par d\u00e9faut \u00e9tant plafonn\u00e9es \u00e0 20% (<strong>la r\u00e8gle des 80\/20<\/strong>). Comme les fournisseurs de niveau 1 ne contribuent g\u00e9n\u00e9ralement qu'\u00e0 une petite partie des \u00e9missions totales d'un produit, ils doivent collaborer \u00e9troitement avec leurs propres fournisseurs pour atteindre le seuil requis de 80%. Le non-respect de ce seuil peut entra\u00eener des amendes pour les importateurs. Plus important encore, la d\u00e9claration des \u00e9missions de CBAM sur la base d'un taux \u00e9lev\u00e9 de valeurs par d\u00e9faut augmenterait les droits de douane sur les CBAM en 2026 et r\u00e9duirait la comp\u00e9titivit\u00e9 des produits. En effet, les valeurs par d\u00e9faut sont fix\u00e9es \u00e0 un niveau plus \u00e9lev\u00e9 que la moyenne des donn\u00e9es d'\u00e9mission des fournisseurs, afin de stimuler la divulgation des donn\u00e9es par les fournisseurs. Les importateurs et les exportateurs doivent donc soigneusement \u00e9valuer ce risque par rapport aux co\u00fbts op\u00e9rationnels de la cha\u00eene d'approvisionnement, que notre logiciel et notre \u00e9quipe d'assistance sp\u00e9cialis\u00e9e dans le CBAM peuvent r\u00e9duire consid\u00e9rablement.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En outre, pour les \u00e9missions CBAM caus\u00e9es en 2026, les fournisseurs doivent obtenir une v\u00e9rification tierce partie d'un v\u00e9rificateur accr\u00e9dit\u00e9 CBAM pour d\u00e9montrer la conformit\u00e9 avec la m\u00e9thode de l'UE. Notre blog pr\u00e9c\u00e9dent, <\/span><a href=\"https:\/\/climease.com\/fr\/calcul-des-emissions-cbam-explique-fournisseur\/\"><span data-contrast=\"none\">Comment calculer les \u00e9missions de CBAM<\/span><\/a><span data-contrast=\"auto\">Le site web de l'Union europ\u00e9enne (UE), fournit un guide d\u00e9taill\u00e9 pour les fournisseurs et les importateurs.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">ClimEase propose une solution logicielle sp\u00e9cialis\u00e9e CBAM pour simplifier le calcul des \u00e9missions, la sensibilisation des fournisseurs, l'automatisation des rapports CBAM et l'\u00e9valuation des donn\u00e9es financi\u00e8res n\u00e9cessaires pour que votre entreprise prenne des mesures d\u00e8s maintenant.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h4><span data-contrast=\"auto\">Conclusion<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">En tant que premier tarif complet sur le carbone, le CBAM marque un tournant dans le commerce mondial et la r\u00e9glementation sur le climat. Les entreprises doivent s'adapter \u00e0 ses exigences, se tenir inform\u00e9es des changements l\u00e9gislatifs et probablement investir dans des outils permettant de r\u00e9duire les charges administratives.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Chez ClimEase, nous fournissons ces outils et bien plus encore. Contactez ClimEase d\u00e8s aujourd'hui pour vous assurer que vous \u00eates pr\u00eat pour la mise en \u0153uvre compl\u00e8te de CBAM en 2026.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><!-- \/wp:paragraph --><\/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":"<p>\u00a0What is CBAM?\u00a0 The 2026 Carbon Tax\u00a0 &nbsp; Legislative Context\u00a0 The Carbon Border Adjustment Mechanism (CBAM) is a pioneering regulatory tool introduced by the European Union (EU) to tax emissions embedded in carbon-intensive imports. Its primary objective is to prevent carbon leakage, which is when production shifts to regions with weaker climate policies, thereby increasing [&hellip;]<\/p>","protected":false},"author":19,"featured_media":6318,"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-5505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-learning"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What is CBAM? | Climease<\/title>\n<meta name=\"description\" content=\"Learn what is CBAM and most recent updates that can affect to your calculation and your final tax declaration.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/climease.com\/fr\/quest-ce-que-le-cbam-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is CBAM?\" \/>\n<meta property=\"og:description\" content=\"Learn what is CBAM and most recent updates that can affect to your calculation and your final tax declaration.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/climease.com\/fr\/quest-ce-que-le-cbam-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Climease\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-10T12:37:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-18T08:07:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/What-is-CBAM.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"681\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tamas Szorcsik\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tamas Szorcsik\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\"},\"author\":{\"name\":\"Tamas Szorcsik\",\"@id\":\"https:\/\/climease.com\/#\/schema\/person\/109ea7b946b991dd752d51ba917a63db\"},\"headline\":\"What is CBAM?\",\"datePublished\":\"2025-02-10T12:37:31+00:00\",\"dateModified\":\"2025-07-18T08:07:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\"},\"wordCount\":980,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/climease.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/climease.com\/wp-content\/uploads\/2025\/02\/What-is-CBAM.jpg\",\"articleSection\":[\"e-Learning\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/climease.com\/what-is-cbam-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/climease.com\/what-is-cbam-2025\/\",\"url\":\"https:\/\/climease.com\/what-is-cbam-2025\/\",\"name\":\"What is CBAM? 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