歐盟「綠色政策」下碳邊界調整機制之發展趨勢

The Trend of the EU’s CBAM under the Aspect of the “European Green Deal”

歐盟的碳邊界調整機制（Carbon Border Adjustment Mechanism，簡稱CBAM）規章草案已經引起主要貿易夥伴的高度關注，特別是未來商品進口至歐盟時，應繳納碳價格（Carbon Price）；2021年3月，WTO亦熱烈討論此一議題。由於歐盟的碳排放交易制度（Emission Trading System，以下簡稱ETS）並無法真正達到減碳排放的目標，碳洩漏（Carbon Leakage）規避法規現象依舊存在，因此歐盟提出新的CBAM作法，以期達到符合巴黎氣候協定目標與2030年減碳目標。歐盟規劃實施CBAM，以確保有效落實氣候變遷的減緩措施，且不會造成碳洩漏的規避現象，因此進口商品應與歐盟相同產品負擔相等的碳排放成本，以真實反映歐盟在碳排放交易制度對歐盟境內製造者課徵的碳價格。在WTO架構下，各國已經熱烈討論CBAM的可行性。本文剖析歐盟CBAM的發展趨勢，以提供我國產業進行轉型與調整為綠色供應鏈之參考。

The European Commission proposed draft of Carbon Border Adjustment Mechanism (CBAM) Regulation in July 2021. This legislative initiative aroused a great attention from major trading partners. In particular, carbon prices should be imposed when goods are imported into the EU in the future. The CBAM has been already controversially discussed in March 2021 within the WTO. The Emission Trading System (ETS) of the EU since 2003 cannot really achieve the goal of reducing carbon emissions, and the phenomenon of carbon leakage circumvention still exits. As a consequence, the EU proposed a new CBAM in order to meet the goals of the Paris Agreement of Climate Change and the carbon reduction goal in 2030. The EU has planned to carry out CBAM to ensure effective implementation of mitigation measures against climate change without carbon leakage circumvention. Therefore, imported goods should pay carbon prices imposed by the ETS on industrial manufacturers in the EU. The European Green Deal is currently an important climate policy and CBAM is a key measure of the European Green Deal. The carbon price is an important factor in promoting CBAM. Member states of the WTO have enthusiastically discussed the feasibility of CBAM. This essay analyzes the development trend of CBAM in the EU, in order to provide a reference for industrial manufacturers to transform and adjust towards the green supply chain.