歐盟碳邊境調整措施與其在WTO下之合法性初探

The European Carbon Border Adjustment Mechanism and its WTO Compatibility

我國之「溫室氣體減量與管理法」於2021年10月啟動修正程序，在各界的關注下，更名為「氣候變遷因應法」之修正法案於2023年1月10日經立法院三讀通過、2月15日經總統公布後實施。此一重要立法背後的推動原因之一為歐盟於2020年啟動「碳邊境調整機制」，此一重要機制也於歐盟今年5月公告「碳邊境調整機制規則」後正式啟動。本文兩大研究目的為：第一、針對歐盟碳邊境調整機制的運作，分別就其適用範圍、主要義務、產品碳含量規定、碳邊境調整機制憑證、機制的執行、以及就本規則執行的檢討與審查等六大面向，詳細加以介紹；第二、針對目前公布的規則，就其於WTO下之合法性，分別透過分析WTO法制中針對邊境措施以及邊境調整措施的規範、碳邊境調整機制以及歐盟宣稱與之相對應之歐盟排放權交易機制的法律性質、WTO下之邊境措施規範、WTO下之不歧視原則、以及一般例外規定等五大構面，進行討論。本文初步認為，CBAM規則被視為稅賦措施的機率不高，是否屬於可進行邊境調整的措施也有討論的空間，不過違反相關WTO規定的機率均不低，但歐盟還是有可能透過GATT第20條來正當化。惟許多CBAM重要的制度要素尚待執委會訂定執行法案，CBAM制度與WTO法規合致性的判斷有很大的程度將取決於該些執行法案。

Taiwan’s Greenhouse Gases Reduction and Management Act was subject to revision in October 2021. After an intensive negotiation, the newly named Climate Change Response Act was adopted by the Legislative Yuan in 10 January and promulgated by the President in 15 February 2023. One of the main drivers behind this legislative revision was the initiation of the European Carbon Border Adjustment Mechanism, which also finalised its legislative process in May 2023. This research has the following two main objecitves. Firstly, the article will provide a detailed introduction of the CBAM by dividing the CBAM regluation into the following six elements: scope of application, main obligations, calculation of the embedded emissions, CBAM certificate, enforcement, the review of the mechanism. Second, the article will conduct a preliminary analysis on whether CBAM complies with relevant WTO rules. For this purpose, the following five issues will be examined: the relevant rules on border adjustment measures under the GATT, legal characteristics of the CBAM and EU ETS, border measures regulations under the GATT, non-discrimination principles, and general excpetions contained in GATT Article XX. The research concludes that it might be difficlut to categorise the CBAM as a fiscal measure, and whether it is an adjustable measure at the border is also questionable. In any caes, it is very likely that the CBAM might not comply with relevant GATT rules. Howerver, EU can still find its defence through the general exception contained in GATT Article XX. It is, however, to be noted that the operation of the CBAM still requires many implementation acts to be adopted by the Commission. A more detailed legal analysis can only be done by examining these implementation acts in the future.