- 期刊
歐盟CBAM啟動對台灣產業影響之研析
Research and Analysis of The Impact of EU CBAM Launch on Taiwan's Industry
摘要
「排碳有價」的時代來臨，「淨零、減碳」已成為競爭力的關鍵。歐盟自2023年10月1日起試行碳邊境調整機制（CBAM），並預計於2026年對進口產品課徵碳關稅，直接出口歐盟的製造商將首當其衝，該法案規範碳密集產品進口至歐盟須依法購買憑證並申報碳排放，納管產業包含水泥、電力、肥料、鋼鐵、鋁、氫，化學品及塑膠則列入評估。CBAM上路試行，初期以收集數據為目的，僅要求進口商提交碳排放相關報告，尚不需繳交碳邊境稅，隨著碳金融化、商品化，長期下來將影響一個國家或企業的運作、現金流甚至是國際地位。臺灣現行貨物稅已有碳稅性質，政府採碳費先行政策，環境部擬於2024年開徵碳費，未來將視CBAM進展及國內碳費執行狀況，評估推動碳稅之必要性。本篇研究報告首先探討歐盟設立CBAM的用意，主要是希望避免「碳洩漏」的情況。其次統整主要國家對於歐盟啟動CBAM之因應措施，再綜析臺灣2024年邁入排碳有價時代，並啟動碳費與國際碳權交易平台，帶領臺灣往淨零碳排的目標前進。根據本研究評估，CBAM對臺灣主要影響產業為鋼鐵業與石化業，總體上對經濟影響不大；惟未來CBAM可能擴大產業範疇，或其他國家也加入課徵，則影響將會增加。CBAM的實施對臺灣而言是加速淨零碳排的契機，政府與廠商可藉此檢討現行產品單位能耗、碳排的衡量範疇與制度，以接軌國際淨零碳排趨勢。
並列摘要
The era of "carbon emission has a price" has arrived, and "net zero and carbon reduction" have become the key to competitiveness. The EU will trial the Carbon Border Adjustment Mechanism (CBAM) from October 1, 2023, and is expected to impose carbon tariffs on imported products in 2026. Manufacturers directly exporting to the EU will bear the brunt. This bill regulates the requirements for carbon-intensive products imported into the EU. Purchase vouchers and declare carbon emissions in accordance with the law. The managed industries include cement, electricity, fertilizer, steel, aluminum, hydrogen, and chemicals and plastics are included in the assessment. CBAM is on trial for the purpose of collecting data in the initial stage. It only requires importers to submit carbon emission-related reports and does not need to pay carbon border tax. With the financialization and commercialization of carbon, it will affect the operation and operation of a country or enterprise in the long run. cash flow and even international status. Taiwan's current goods tax has the nature of a carbon tax. The government has adopted a carbon fee first policy. The Ministry of Environment plans to levy a carbon fee in 2024. In the future, the necessity of promoting a carbon tax will be evaluated based on the progress of CBAM and the implementation of domestic carbon fees. This research report first discusses the EU's intention to establish CBAM, mainly hoping to avoid "carbon leakage". Secondly, we summarize the response measures of major countries to the EU's launch of CBAM, and then comprehensively analyze Taiwan's entry into the era of carbon emissions pricing in 2024, and the launch of a carbon fee and international carbon rights trading platform to lead Taiwan towards the goal of net-zero carbon emissions. According to the assessment of this study, the main industries affected by CBAM in Taiwan are the steel industry and the petrochemical industry, but the overall impact on the economy is not significant; however, in the future, CBAM may expand the scope of industries, or other countries may also join the levy, the impact will increase. The implementation of CBAM is an opportunity for Taiwan to accelerate net-zero carbon emissions. The government and manufacturers can use this to review the current measurement scope and system of product unit energy consumption and carbon emissions to align with the international net-zero carbon emissions trend.