This paper treaties the production problem of manufacturing and remanufacturing system under Carbone emission constraint. We have developed a production policy for a manufacturing and remanufacturing system composed by a two machines. The problem consists on a production system, unable to satisfy a random demand over a finite time horizon under given service level and take into account the product quantity returned by customer. Other hand, manufacturing and remanufacturing system engenders harmful emissions to the environment and may be sanctioned by an environmental tax.  In order to assure an economical production planning a best combination of production rate and inventory level is made which minimize the total production, inventory and carbon tax costs for the manufacturing and remanufacturing units. The key of this study is to consider the influence of the product returned, Carbone quantity and service level on the optimal production planning. An analytical study and a numerical example are presented in order to prove the developed approach.