初期的碳关税只适用于报告义务，旨在收集数据。但随着政策的逐步落地，后续公司进口产品时需要为其碳排放支付费用，价格挂钩欧盟碳排放交易体系（ETS）。碳关税也有豁免机制，和欧盟排放标准一致的国家将享有免税待遇。[TechWeb] according to foreign media reports, on Tuesday, local time, the European Council and the European Parliament reached an interim agreement on the EU carbon Boundary Adjustment Mechanism (CBAM, also known as "carbon tariff"), a world's first plan to support European industry to achieve decarbonization.
It is reported that CBAM is one of the core parts of the EU "Fit for 55" emission reduction plan. In July 2021, the EU announced a package of emissions reduction called Fit for 55, which includes 12 new bills, including expanding the EU carbon market, halting the sale of fuel vehicles, levying aviation fuel taxes, expanding the share of renewable energy, and establishing a carbon border tax, with the goal of reducing carbon emissions by 55 per cent compared with 1990 by 2030.
It is reported that the EU carbon tariff will be put into trial operation in October next year and was originally scheduled to be implemented on January 1 next year. Under the agreement, EU carbon tariffs will cover industries such as steel, aluminum, cement, fertilizer, electricity and hydrogen energy.
Initial carbon tariffs apply only to reporting obligations and are designed to collect data. However, with the gradual implementation of the policy, follow-up companies need to pay for their carbon emissions when they import products, and the price is linked to the European Union carbon emissions trading system (ETS). There is also an exemption mechanism for carbon tariffs, and countries that are consistent with EU emission standards will enjoy tax exemption.
Mohamed Mohammed Chahim, the European Parliament's chief negotiator on the law, said border tariffs were crucial to the EU's efforts to combat climate change. This is one of the only mechanisms to encourage trading partners to achieve decarbonization in manufacturing.
