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European Union: New border carbon adjustment mechanism (MACF)

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The Carbon Border Adjustment Mechanism (CBAM) is a new regulatory instrument introduced by the European Union on 1 October 2023.

The aim of this mechanism is to subject products imported into the EU customs territory to carbon pricing equivalent to that applied to European manufacturers of these products.

The primary aim of this scheme is to combat carbon leakage, against a backdrop of increased climate ambitions at European level.

In order to limit the complexity of the system, the MACF will initially apply only to certain so-called “simple” goods that are highly exposed to the risk of carbon leakage:

  • Steel,
  • Cement,
  • Aluminium,
  • Nitrogen fertilisers,
  • Hydrogen.

Together, these sectors account for around half of industrial emissions in the EU.

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