{"id":1949,"date":"2024-10-22T11:18:00","date_gmt":"2024-10-22T11:18:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=1949"},"modified":"2026-02-23T05:35:04","modified_gmt":"2026-02-23T05:35:04","slug":"carbon-border-adjustment-mechanism-cbam","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/carbon-border-adjustment-mechanism-cbam\/","title":{"rendered":"Qu\u2019est-ce que le CBAM (m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res)?"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Qu'est-ce\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t
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D\u00e9finition du CBAM\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le carbon border adjustment mechanism (CBAM) est un m\u00e9canisme mis en place par l\u2019union europ\u00e9enne afin d\u2019ajuster le prix du carbone aux fronti\u00e8res. Il vise \u00e0 appliquer une taxe sur les importations de biens \u00e0 forte intensit\u00e9 carbone afin d\u2019\u00e9viter les \u201cfuites de carbone\u201d, c\u2019est-\u00e0-dire le d\u00e9placement de la production vers des pays avec des r\u00e9glementations environnementales moins strictes. Il s\u2019inscrit dans le cadre du green deal europ\u00e9en<\/a><\/a>,qui vise \u00e0 atteindre la neutralit\u00e9 carbone d\u2019ici 2050.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Comment fonctionne le CBAM ?\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le CBAM fonctionne en appliquant une taxe carbone aux fronti\u00e8res de l\u2019ue sur les importations de produits \u00e0 forte intensit\u00e9 carbone, comme l\u2019acier, l\u2019aluminium, le ciment, les engrais, et l\u2019\u00e9lectricit\u00e9. Ce m\u00e9canisme impose aux importateurs d\u2019acheter des certificats CBAM correspondant aux \u00e9missions de CO2<\/a><\/a> li\u00e9es \u00e0 la production des biens import\u00e9s. l\u2019objectif est d\u2019aligner le co\u00fbt carbone des importations sur celui des produits fabriqu\u00e9s dans l\u2019ue, afin de r\u00e9duire les avantages concurrentiels des pays sans r\u00e9glementations strictes sur le carbone.<\/p>

Contrairement au syst\u00e8me d\u2019echange de quotas d\u2019emission (eu ets), o\u00f9 les entreprises europ\u00e9ennes re\u00e7oivent des quotas d\u2019\u00e9mission \u00e0 \u00e9changer, le CBAM concerne sp\u00e9cifiquement les importations. Le CBAM compl\u00e8te l\u2019et ets en \u00e9largissant la r\u00e9gulation des \u00e9missions au-del\u00e0 des fronti\u00e8res europ\u00e9ennes, afin de garantir que les r\u00e9ductions de co2 ne se fassent pas au d\u00e9triment de la comp\u00e9titivit\u00e9 de l\u2019industrie europ\u00e9enne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Les objectifs du CBAM\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le CBAM a pour principaux objectifs de r\u00e9duire les \u00e9missions de gaz \u00e0 effet de serre dans les secteurs industriels \u00e0 forte intensit\u00e9 carbone. En imposant une taxe carbone sur les importations, il vise \u00e0 inciter les entreprises non europ\u00e9ennes \u00e0 adopter des pratiques de production plus durables. Le m\u00e9canisme contribue \u00e9galement \u00e0 pr\u00e9server la comp\u00e9titivit\u00e9 des entreprises europ\u00e9ennes en \u00e9quilibrant les co\u00fbts li\u00e9s aux r\u00e9glementations environnementales strictes au sein de l\u2019ue. Enfin, le CBAM s\u2019aligne sur les objectifs climatiques de l\u2019accord de paris<\/a> en encourageant la r\u00e9duction des \u00e9missions de co2 \u00e0 l\u2019\u00e9chelle mondiale, tout en soutenant les efforts de d\u00e9carbonation de l\u2019ue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Les secteurs concern\u00e9s par le CBAM\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le CBAM cible principalement les secteurs \u00e0 forte intensit\u00e9 carbone comme: \n

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  1. le ciment<\/li>\n
  2. le fer et l\u2019acier,<\/li>\n
  3. l\u2019aluminium,<\/li>\n
  4. les engrais,<\/li>\n
  5. l\u2019hydrog\u00e8ne,<\/li>\n
  6. l\u2019\u00e9lectricit\u00e9.<\/li>\n<\/ol>\n
    \nCes industries sont responsables d\u2019importantes \u00e9missions de co2 et sont d\u00e9sormais soumises \u00e0 une taxe carbone sur les produits import\u00e9s dans l\u2019ue.<\/p>

    Les importations en provenance de pays non-membres de l\u2019ue, qui n\u2019ont pas de r\u00e9gulations strictes sur les \u00e9missions de co2, sont concern\u00e9es par cette taxe. Par cons\u00e9quent, les entreprises des pays concern\u00e9s doivent ajuster leurs processus de production pour limiter leur empreinte carbone.<\/p>

    Depuis septembre 2025, le seuil de conformit\u00e9 au CBAM a \u00e9t\u00e9 modifi\u00e9. D\u00e9sormais, les entreprises qui importent plus de 50 tonnes de marchandises couvertes par le CBAM par an <\/b>doivent se conformer aux obligations du m\u00e9canisme.Ce nouveau seuil remplace l\u2019ancienne exemption bas\u00e9e sur une valeur minimale de 150 \u20ac par envoi<\/b>, jug\u00e9e trop complexe \u00e0 appliquer.\n

    \nCette r\u00e9forme vise \u00e0 r\u00e9duire la charge administrative<\/b> pour les petits importateurs, notamment les PME, tout en maintenant les objectifs climatiques de l\u2019union europ\u00e9enne. En effet, 90 % des importateurs sont d\u00e9sormais exempt\u00e9s<\/b>, tout en continuant \u00e0 couvrir 99 % des \u00e9missions int\u00e9gr\u00e9es<\/b> dans les biens import\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    \n\t\t\t\t\t\tPour prot\u00e9ger la comp\u00e9titivit\u00e9 des entreprises europ\u00e9ennes et inciter \u00e0 des pratiques de production plus durables, le CBAM impose une taxe carbone sur les importations \u00e0 forte intensit\u00e9 carbone, encourageant ainsi les industries \u00e0 r\u00e9duire leurs \u00e9missions.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Le CBAM en pratique : calcul et collecte de la taxe carbone\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Le CBAM calcule la taxe carbone en fonction des \u00e9missions de co2 g\u00e9n\u00e9r\u00e9es lors de la production des biens import\u00e9s. Les importateurs doivent d\u00e9clarer les \u00e9missions associ\u00e9es \u00e0 leurs produits et payer une taxe \u00e9quivalente au prix du carbone dans l\u2019ue. Si les informations ne sont pas disponibles, une estimation standard bas\u00e9e sur des crit\u00e8res sp\u00e9cifiques est utilis\u00e9e.<\/p>

    Les entreprises doivent \u00e9galement suivre un processus de d\u00e9claration r\u00e9gulier afin d\u2019assurer la transparence des \u00e9missions. Les autorit\u00e9s de l\u2019ue supervisent et v\u00e9rifient les d\u00e9clarations afin de garantir la conformit\u00e9.<\/p>

    Les recettes g\u00e9n\u00e9r\u00e9es par cette taxe sont ensuite utilis\u00e9es pour financer la transition \u00e9nerg\u00e9tique en europe, en soutenant des projets d\u2019\u00e9nergies renouvelables et d\u2019efficacit\u00e9 \u00e9nerg\u00e9tique. Ainsi, le CBAM permet de r\u00e9duire davantage les \u00e9missions de gaz \u00e0 effet de serre, tout en renfor\u00e7ant la comp\u00e9titivit\u00e9 des industries europ\u00e9ennes.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Avantages et d\u00e9fis du CBAM\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Le CBAM pr\u00e9sente plusieurs avantages, notamment la lutte contre les fuites de carbone en imposant des co\u00fbts sur les importations \u00e0 forte intensit\u00e9 carbone. Il incite \u00e9galement les industries \u00e0 r\u00e9duire leurs \u00e9missions en alignant les prix du carbone sur les produits import\u00e9s et domestiques.<\/p>

    Cependant, plusieurs inconv\u00e9nients existent, comme des tensions commerciales potentielles avec les partenaires non europ\u00e9ens, qui peuvent percevoir cette mesure comme une barri\u00e8re commerciale.<\/p>

    De plus, les importateurs doivent faire face \u00e0 des co\u00fbts suppl\u00e9mentaires pour se conformer aux nouvelles r\u00e8gles, ce qui peut affecter les cha\u00eenes d\u2019approvisionnement mondiales et entra\u00eener une r\u00e9organisation des \u00e9changes internationaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Comparaison avec d\u2019autres m\u00e9canismes similaires dans le monde\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Le CBAM est l\u2019un des premiers m\u00e9canismes de taxe carbone aux fronti\u00e8res \u00e0 grande \u00e9chelle, mais d\u2019autres pays explorent des initiatives similaires. Le canada et l\u2019australie envisagent \u00e9galement des mesures similaires pour prot\u00e9ger leurs industries locales tout en r\u00e9duisant les \u00e9missions.<\/p>\t\t\t\t\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":"

    Le m\u00e9canisme d'ajustement carbone aux fronti\u00e8res (CBAM) est un m\u00e9canisme europ\u00e9en visant \u00e0 taxer les importations de biens \u00e0 forte intensit\u00e9 carbone, comme l'acier et le ciment. Il a pour objectif de pr\u00e9venir les fuites de carbone et de prot\u00e9ger l'industrie europ\u00e9enne en alignant les co\u00fbts des produits import\u00e9s sur ceux des producteurs europ\u00e9ens soumis aux normes climatiques. Le CBAM s'inscrit dans le cadre du green deal afin de r\u00e9duire les \u00e9missions de gaz \u00e0 effet de serre.<\/p>","protected":false},"author":1,"featured_media":1950,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"\nCBAM (Carbon Border Adjustment Mechanism) | D-Carbonize<\/title>\n<meta name=\"description\" content=\"The CBAM is a European mechanism aimed at taxing the import of carbon-intensive goods, such as steel and cement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/d-carbonize.eu\/fr\/carbon-border-adjustment-mechanism-cbam\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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