國際經貿治理視角下的碳邊境調整機制－以歐盟 CBAM 為例

Abstract

全球暖化對許多人來說曾經只是掛在嘴邊的玩笑或是遙遠未來才會沉沒的小島，但現在炎熱的不只是北極熊的家園，全球暖化帶來天災也成為世界各國都在承受的重擔。 在 2005 年這些擔憂促成了《京都議定書》以及 2015 年的《巴黎協定》。這些協議固然是減緩氣候變遷的第一步，但世界真正需要的是國際上的實際行動，像是綠能補貼、碳抵換政策和碳稅或碳費。每個機制在減緩碳排放中扮演不同的角色，也對國際貿易的往來造成不同的影響。然而在這些機制中，最引人矚目的當非碳費莫屬。碳費有別於其他減碳機制，積極且直接對產品排放的每公噸二氧化碳收費，也因此使企業增加了不少財政負擔。 2015 年歐盟提出對進口商品的碳排放徵收碳費後，碳費的收取程序、對各國的財政負擔以及在國際貿易法下的合法性都成為研究的中心。各國也紛紛將注意力轉向國際貿易法及國際貿易組織，希望透過國際貿易法找出環境永續以及國家經濟發展的平衡。 本文將採取中立角度，以歐盟的「碳邊境調整機制」（CBAM）為例，分析相似的政策是否能符合國際貿易法的規定。最後，本文會介紹歐盟為了讓 CBAM更合法化而提出的「Omnibus Simplification Package」，同時也會試提出一些建議，使這些政策能與現有的貿易規範共存。 尤其繼歐盟之後各國也表達了設計類似歐盟 CBAM 政策的想法，於是了解相關政策在國際貿易上的地位就更加重要。最後，本文也希望內容中的法律分析能為日後各國政策的設計做出貢獻。

Climate change is upon us, and there is no question about that. It used to be a farfetched notion that people would joke about, from the polar bear posters that stopped people from turning on the air conditioner to PETA animal rights activists being ridiculed on the internet. But only after a few years, the polar bears became friends and family, and the ruined homes of wild animals became my own ruined home. As the world is aware of these disastrous changes, mutual efforts have crystallized into the Kyoto Protocol and the Paris Agreement. These agreements are the first step towards climate mitigation, but we need actual actions. This is where carbon mitigation mechanisms, such as subsidies, carbon offsets, and carbon prices, come into play. Each mechanism contributes differently to carbon mitigation, and they interact with the world in distinct ways as well. Among all, carbon prices have been stirring up the most discussions, either regarding their effectiveness or legality under trade laws. This discussion has become more pertinent since the European Union proposed a carbon price on imported carbon emissions known as the Carbon Border Adjustment Mechanism (“CBAM”). Many are quick to question the legality of a measure like this, but most of the research is one-sided. Therefore, the primary focus of this thesis is to analyze CBAM’s actions and their legality under trade laws, specifically the laws of the WTO. This thesis aims to present a neutral analysis while offering well-rounded arguments for both sides. Lastly, to complete the legal analysis, this thesis will introduce the EU’s own efforts to improve CBAM, specifically the Omnibus Simplification Package. This thesis will also propose modifications to CBAM that could enhance its coexistence with trade regulations. While this thesis might take on a more critical view of CBAM’s legality, it is not this thesis’s position to deny the need for such carbon pricing systems. Instead, this thesis believes that a carbon price, such as CBAM, when properly implemented, could be a significant step in the fight against climate change. Therefore, this thesis aims to provide insight into why specific designs of a carbon charge should be improved and how, as the only way to win is to know all the ways one can lose.