{"id":83108,"date":"2026-03-30T10:09:56","date_gmt":"2026-03-30T10:09:56","guid":{"rendered":"https:\/\/transportjournal.com\/2026\/03\/30\/le-cbam-pose-des-defis-pour-les-entreprises-importatrices\/"},"modified":"2026-03-30T10:09:56","modified_gmt":"2026-03-30T10:09:56","slug":"le-cbam-pose-des-defis-pour-les-entreprises-importatrices","status":"publish","type":"post","link":"https:\/\/transportjournal.com\/fr\/2026\/03\/30\/le-cbam-pose-des-defis-pour-les-entreprises-importatrices\/","title":{"rendered":"Le CBAM pose des d\u00e9fis pour les entreprises importatrices"},"content":{"rendered":"

Depuis le 1er janvier 2023, le M\u00e9canisme d’Ajustement Carbone aux Fronti\u00e8res (CBAM) est en vigueur, ce qui pose de nouveaux d\u00e9fis pour les entreprises importatrices de certains biens. Le Customs Support Group (CSG), un fournisseur de solutions de d\u00e9douanement et de commerce en Europe, a identifi\u00e9 dans sa pratique de conseil cinq erreurs courantes qui peuvent entra\u00eener des co\u00fbts accrus, des risques de conformit\u00e9 et des efforts suppl\u00e9mentaires.<\/p>\n

Le CBAM est un \u00e9l\u00e9ment central du Green Deal de l’UE et vise \u00e0 garantir que les produits import\u00e9s tels que le fer, l’acier, l’aluminium, le ciment et les engrais supportent les m\u00eames co\u00fbts de CO\u2082 que les marchandises produites dans l’UE. Apr\u00e8s une phase de transition de trois ans, au cours de laquelle les entreprises ont pu \u00e9tablir leurs structures de reporting et tester leurs processus de d\u00e9claration, les \u00e9missions d\u00e9clar\u00e9es seront obligatoirement attribu\u00e9es aux marchandises import\u00e9es \u00e0 partir du 1er janvier 2026.<\/p>\n

Les entreprises qui importent plus de 50 tonnes de marchandises soumises au CBAM par an doivent soumettre leur demande de statut d’importateur agr\u00e9\u00e9 au CBAM d’ici le 31 mars 2026. Cette approbation est cruciale pour garantir l’importation continue de marchandises soumises au CBAM dans l’UE. \u00c0 partir de 2027, les importateurs agr\u00e9\u00e9s au CBAM devront acqu\u00e9rir et remettre des certificats pour les marchandises import\u00e9es l’ann\u00e9e pr\u00e9c\u00e9dente, ce qui aura des r\u00e9percussions financi\u00e8res directes.<\/p>\n

D\u00e9fis de mise en \u0153uvre du CBAM<\/h3>\n
\"\"<\/p>\n

John Wegmann<\/p>\n<\/div>\n

Selon John Wegman, PDG du Customs Support Group, le CBAM \u00e9volue d’une simple obligation de reporting vers un outil de gestion op\u00e9rationnelle qui s’immisce profond\u00e9ment dans les processus douaniers, de cha\u00eene d’approvisionnement et financiers. La CSG a identifi\u00e9 cinq vuln\u00e9rabilit\u00e9s typiques que les entreprises devraient aborder :<\/p>\n

Premi\u00e8rement, le CBAM est souvent consid\u00e9r\u00e9 comme une t\u00e2che technique de d\u00e9claration, alors qu’il n\u00e9cessite en pratique des responsabilit\u00e9s claires \u00e0 travers diff\u00e9rents domaines. Un manque de coordination entre les douanes, les achats, la durabilit\u00e9 et les finances peut entra\u00eener des rapports incoh\u00e9rents et un risque accru d’erreurs.<\/p>\n

Deuxi\u00e8mement, la classification correcte des marchandises est cruciale. Des erreurs dans l’attribution des num\u00e9ros de tarif douanier peuvent conduire \u00e0 des d\u00e9clarations incorrectes et \u00e0 des retards. Les entreprises devraient r\u00e9guli\u00e8rement v\u00e9rifier l’origine, la classification et les obligations li\u00e9es au CBAM.<\/p>\n

Troisi\u00e8mement, les entreprises d\u00e9passant le seuil de 50 tonnes devraient demander leur statut d’importateur agr\u00e9\u00e9 au CBAM en temps utile. Les manquements peuvent entra\u00eener des retards, des amendes ou m\u00eame des interdictions d’importation.<\/p>\n

Quatri\u00e8mement, de nombreuses entreprises n’ont pas suffisamment quantifi\u00e9 les impacts financiers du CBAM. L’acquisition de certificats aura un impact direct sur les co\u00fbts d’importation. Les entreprises devraient utiliser les valeurs de r\u00e9f\u00e9rence publi\u00e9es par le CBAM pour \u00e9valuer leur risque.<\/p>\n

Cinqui\u00e8mement, des d\u00e9clarations erron\u00e9es peuvent entra\u00eener des travaux suppl\u00e9mentaires et des amendes. Le CBAM devrait \u00eatre consid\u00e9r\u00e9 comme un processus continu n\u00e9cessitant des v\u00e9rifications r\u00e9guli\u00e8res.<\/p>\n

Un exemple pratique illustre les risques<\/h3>\n

Un exemple de l’industrie illustre \u00e0 quel point les erreurs peuvent rapidement devenir pertinentes : un importateur de composants en acier de l’UE entre dans la phase finale du CBAM sans avoir \u00e9valu\u00e9 les impacts financiers et sans avoir impliqu\u00e9 ses fournisseurs \u00e0 temps. Lors de la pr\u00e9paration de sa premi\u00e8re d\u00e9claration CBAM, l’importateur demande des donn\u00e9es d’\u00e9missions \u00e0 son fournisseur, qui suppose cependant que les produits ne rel\u00e8vent pas du CBAM. Cela entra\u00eene l’absence de mesures pr\u00e9paratoires et la non-collecte des donn\u00e9es d’\u00e9missions.<\/p>\n

Ce n’est que plus tard qu’il devient clair que les marchandises, en raison de leur classification tarifaire correcte, rel\u00e8vent en fait du CBAM. L’importateur doit se r\u00e9f\u00e9rer \u00e0 des valeurs standard, ce qui entra\u00eene des co\u00fbts plus \u00e9lev\u00e9s et un effort de coordination consid\u00e9rable.<\/p>\n

Wegman souligne : \u00ab Le CBAM n’est pas un projet de reporting th\u00e9orique, mais un test de stress op\u00e9rationnel pour les processus douaniers, de cha\u00eene d’approvisionnement et de donn\u00e9es. Ce ne sont pas les r\u00e8gles elles-m\u00eames, mais leur mise en \u0153uvre qui d\u00e9termine si les entreprises ma\u00eetrisent les risques ou supportent des co\u00fbts inutiles. \u00bb<\/p>\n

www.customssupport.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Le M\u00e9canisme d’Ajustement Carbone aux Fronti\u00e8res (CBAM) pr\u00e9sente de nouveaux d\u00e9fis pour les entreprises importatrices, n\u00e9cessitant une planification et une mise en \u0153uvre soigneuses pour minimiser les co\u00fbts et les risques.<\/p>\n","protected":false},"author":7,"featured_media":83106,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1581,1587],"tags":[33407,33408,33409,33410,33411,33412,33413,33414,33415,33416,33417,33418,4753,31470,33419,4754,33420,33421,2166,33422,33423,33424,33425,33426,33427,2123,33428,33429,33430,33431,33432,33433,33434,10818,33435,2139,33436,33437,9056,33438,33439,33440,33441,33442,2106,2154,33443,33444,33445,33446,33447,33448,10324,33449],"class_list":["post-83108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expedition-et-logistique","category-leurope","tag-audits-reguliers","tag-carbon-border-adjustment-mechanism","tag-certificates-for-cbam-goods","tag-certificats-pour-les-marchandises-cbam","tag-challenges-of-cbam-implementation","tag-classification-tarifaire","tag-co-costs","tag-co-kosten","tag-compliance-risks","tag-compliance-risiken","tag-couts-dimportation","tag-couts-de-co","tag-customs-clearance","tag-customs-support-group","tag-declarations-erronees","tag-dedouanement","tag-defis-de-la-mise-en-oeuvre-du-cbam","tag-deutsch-cbam","tag-durabilite-dans-la-logistique","tag-entreprises-importatrices","tag-erroneous-reporting","tag-eu-green-deal","tag-fehlerhafte-meldungen","tag-financial-impacts-of-cbam","tag-finanzielle-auswirkungen-von-cbam","tag-gestion-de-la-chaine-dapprovisionnement","tag-herausforderungen-bei-der-umsetzung-von-cbam","tag-impacts-financiers-du-cbam","tag-import-costs","tag-importierende-unternehmen","tag-importing-companies","tag-importkosten","tag-instruments-de-controle-operationnel","tag-lieferkettenmanagement","tag-mecanisme-dajustement-carbone-aux-frontieres","tag-nachhaltigkeit-in-der-logistik","tag-operational-control-instruments-francais-cbam","tag-operative-steuerungsinstrumente-english-cbam","tag-pacte-vert-europeen","tag-regelmaessige-ueberpruefungen","tag-regular-audits","tag-risques-de-conformite","tag-schwellenwert-von-50-t","tag-seuil-de-50-tonnes","tag-supply-chain-management","tag-sustainability-in-logistics","tag-tache-de-reporting-technique","tag-tariff-classification","tag-technical-reporting-task","tag-technische-meldeaufgabe","tag-threshold-of-50-tons","tag-zertifikate-fuer-cbam-waren","tag-zollabfertigung","tag-zolltarifnummern"],"acf":[],"yoast_head":"\nLe 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