CBAM過渡期將自2023年10月1日開始實施


圖片來源:Rock Cohen (CC BY 2.0)
 

CBAM涵蓋部門除歐盟執委會原提議之鋼鐵、水泥、鋁、肥料和電力外,
另擴大產品範圍至氫氣、特定條件下之間接排放、前體化學品(precursors) 以及若干鋼鐵下游產品(如螺釘和螺栓及相關產品)。

其中前體化學品、鋼鐵下游產品包括:

I. 前體化學品:

  • 2601 12 00 - Agglomerated iron ores and concentrates (excl. roasted iron pyrites) 燒結鐵礦石
  • 7202 1 - Ferro-manganese 錳鐵
  • 7202 4 - Ferro-chromium 鉻鐵
  • 7202 6 - Ferro-nickel 鎳體
  • 25070090 - Kaolin and other kaolinic clays, calcined 高嶺土及燒結高嶺土

II. 鋼鐵下游產品(100%鋼鐵製造):

  • 7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (includingspringwashers) and similar articles, of iron or steel 鋼鐵製螺釘、螺栓、螺帽、車用螺釘、螺旋鈎、鉚釘、橫梢、開口梢、墊圈(包括彈簧墊圈)及類似製品

  • 7326 – Other Articles of Iron and Steel – Forged or Stamped, but not further worked [please note that theCouncil has already included this group of CN codes in its proposed extension] 其他鋼鐵製品 – 鍛造或沖壓
  • 7616 – Other articles of aluminium [please note that the Council has already included this group of CN codes inits proposed extension] 其他鋁製品


​​​台灣鋼鐵下游製品出口量巨大,原料端若能有效減碳,或能減少一定程度之業者負擔。
​​​​​​​且依據歐盟訂立CBAM之目標,這些商品之納入將囊括EU ETS下50%的碳排放。