從歐盟CBAM之提出談我國永續發展之推動──以邊境碳調整措施之探討為核心

From EU’s CBAM to Taiwan’s Promotion of Sustainable Development: Focusing on Carbon Border Adjustment Mechanism

面臨全球共同氣候變遷問題的挑戰，我國政府致力於減量溫室氣體，提出二○五○淨零排放目標入法，二○二二年四月「氣候變遷因應法」草案因應而生，為避免碳洩漏的風險，於新修正草案中納入邊境碳調整機制。本文嘗試以邊境碳調整機制為討論核心，首先介述邊境碳調整機制之緣由、運作與其相關問題；次則就歐盟規劃中之CBAM 進行論述，包括其提出緣由、適用範圍、運作方式等；再則採用比較研究方法，將我國現行法制與歐盟CBAM 做比較研析；我國與歐盟所規劃之邊境碳調整機制，皆要求進口商於產品進口時應要就該產品所涉及之溫室氣體排放量進行申報，然而，二者之邊境碳調整機制容有歧異。針對邊境碳調整機制，除符合GATT 豁免條款，否則有可能違反GATT 之規定。最後，作者進一步提出觀察及建議以為結論。

Facing the challenges of global climate change, Taiwan government is committed to reducing the amount of greenhouse gases and putting forward Net Zero Emissions by 2050 targeted into legislation. In April 2022, a draft of Taiwan’s Climate Change Adaptation Act has come into place for the purpose of preventing the carbon leakage through incorporating the carbon border adjustment mechanism (CBAM). This paper seeks to focus on carbon border adjustment mechanisms by first probing into its reasons, operative processes and related issues of the said mechanism. EU’s proposed CBAM will be hence explored into, including without limitation its propelling reason, scope of application as well as how it operates. By adopting the comparative study method, this paper further analyzes the current systems of Taiwan and the EU, which both require certain groups of products by the importers to submit application of authorization certificates or emission allowances during importation. However, these two carbon border adjustment mechanisms remain room for differences. Finally, as to the measures of CBAM, it could violate GATT provisions unless it falls into the exception clauses. In conclusion, the author brought up several opinions and suggestions.