5月10日，欧盟委员会发布了关于碳边界调整机制（CBAM）的最新信息，以及一份回答公众提出的一些关键问题的备忘录。
On May 10th, the European Commission has released the latest updates on Carbon Boarder Adjustment Mechanism (CBAM), as well as a memo that answers some key questions been asked by the public.
什么是碳边境调节机制？
What is CBAM?
碳边境调节机制（CBAM）是一个基于碳排放配额的，欧盟针对部分进口商品的碳排放量所征收税费的机制。该机制将作为欧盟碳交易体系（ETS）的补充机制，实现“一内一外”的互为补充机制。CBAM证书仅能用于企业自身进口商品碳排放量的清缴，而不能在二级市场进行交易。
CBAM is a mechanism based on a system of certificates to cover the embedded emissions in products being subsequently imported into EU. This mechanism departs from the EU’s Emission Trading System (ETS) in some limited areas. It is not a ‘cap and trade’ system, instead, the CBAM certificates mirrors the ETS price.
CBAM覆盖的行业为水泥、钢铁、铝、化肥、氢和电力六个行业。
CBAM focus on goods that most at risk of carbon leakage, such as cement, iron & steel, aluminum, fertilizer, hydrogen and electricity.
CBAM是否有必要？
Why CBAM is necessary?
虽然欧盟已经发布了世界上第一个国际碳排放交易系统，即欧盟排放交易系统（ETS），该系统有效解决了碳泄漏的风险，但同时也抑制了企业投资绿色生产的动力。针对这种情况，CBAM机制应运而生，旨在防止出现通过进口在生产过程中产生高碳排放量的产品，来规避欧盟现有机制的漏洞，从而产生的“碳泄漏”事件，以此作为对ETS的补充。
Although EU is already released the world’s first international emissions trading scheme, EU’s Emission Trading System (ETS), which is effective in addressing the risk of carbon leakage, but it also dampens the incentive to invest in green production. Under these circumstances, CBAM aims to prevent ‘carbon leakage’ and to complement the ETS.
CBAM将如何运作？
How will the CBAM works in practice?
CBAM将依照ETS的价格体系，其证书的价格将根据ETS系统的交易配额的每周平均拍卖价格来计算，单位为欧元/吨 二氧化碳排放量。进口商必须登记、购买，或通过代理方登记、购买CBAM证书。
The CBAM will mirror the ETS. The price of certificates will be calculated depending on the weekly average auction price of EU ETS allowances expressed in € / tonsof CO2 emitted. Importers of the goods will have to, either individually or through a representative, register to take part in the CBAM and buy CBAM certificates.
CBAM目前到了什么阶段？
What is the current status of CBAM
现在，共同立法者已经签署了CBAM条例，新规则将在欧盟官方公报公布后的第二天正式生效。CBAM本身将在2023年10月1日的过渡阶段开始应用，贸易商的第一个报告期将在2024年1月31日结束。欧盟委员会在征求由欧盟成员国专家组成的CBAM委员会的意见后，将在执行法案中进一步明确CBAM的一系列规则和排放报告要求。
Now that the co-legislators have signed the CBAM Regulation, the new rules will officially enter into force the day after publication in the Official Journal of the EU. The CBAM itself will enter into application in its transitional phase on 1 October 2023, with the first reporting period for traders ending 31 January 2024. The set of rules and requirements for the reporting of emissions under CBAM will be further specified in an implementing act to be adopted by the Commission after consulting the CBAM Committee, made up of experts from EU Member States.
来源：欧洲改革中心
Source: CENTRE FOR EUROPEAN REFORM Insight
根据委员会的提案，进口商必须报告其受CBAM约束的货物中所包含的排放量，但不需要在2023年10月1日开始到2025年底的过渡阶段支付调整费用，该期间为机制最终上线前的准备期。
Under the Commission’s proposal, importers will have to report emissions embedded in their goods subject to CBAM without paying a financial adjustment in a transitional phase starting on 1 October 2023 and finishing at the end of 2025, giving the time for the final system to be put in place.
当该机制于2026年全面上线运作之后，欧盟的进口商们将必须逐年申报上一年进口的货物数量和其包含的碳排放总量，并提供/购买相应数量的CBAM证书。
Once the definitive system becomes fully operational in 2026, EU importers will have to declare annually quantity of goods and the number of embedded emissions in the total goods they imported into EU in the preceding year, and surrender the corresponding amount of CBAM certificates.
CBAM将如何影响欧盟与中国间的合作
How CBAM will affect current cooperation between European Union and China
Based on the regulations mentioned above, goods in certain sectors (cement, iron & steel, aluminum, fertilizer, hydrogen and electricity) export from China to EU will be covered by the CBAM.
根据上述规定，从中国出口到欧盟的特定行业（水泥、钢铁、铝、化，氢和电力）的货物，都将被纳入CBAM中。
中国企业如何做好准备应对即将到来的CBAM？
How can China enterprise get ready for the CBAM?
对于中国企业来说， 尽管CBAM将带来诸多挑战，但同时也潜藏着基于。尽快对企业自身的生产行为进行转型升级，从而达到低碳、绿色的生产流程，将能够使中国企业在CBAM全面上线之际，占得市场先机。仲欧脱碳科技（CNEUCN）的专家及合作伙伴对CBAM及其相关的影响有着丰富的知识储备，可以为企业提供详尽的咨询和技术支持。此外，仲欧脱碳科技还可以对企业的“去碳化”事宜提供咨询服务，帮助企业实现从上直下的“绿色升级”。
It is important for Chinese enterprises to realize that even though the CBAM can be a challenge, but it also bringsopportunities if the enterprise can timely upgrade its operation green and sustainable. China Euro Carbon Neutral (CNEUCN), its experts and partners have deep experience and knowledge about CBAM and related impacts, so they can provide specific advisory and supporting technologies.
Nevertheless, they can offer advisory services on “decarbonization” matter, helping enterprises to go green from top to bottom.
仲欧脱碳科技可以提供量体裁衣式的咨询服务，此外还可提供：
Beyond the tailor-made consulting services, CNEUCN also provides:
● 提供能力建设和相关知识分享会议、培训课程。在城乡地区组织有关碳中和转型和战略的会议、展览、培训研讨会。
Capacity building and knowledge sharing conferences, training sessions. Organizing conference, exhibition, training seminars about the transition and strategies related to carbon neutrality both in urban and rural areas.
● 双边促进欧洲和中国企业进入各自市场的准入，并支持其发展。
Bilaterally promote the access and support the development of European and Chinese enterprisesinto respective markets.
● 与中国和欧洲的相关政府部门、行业组织和公司保持密切联系。
Maintain close relations with the relevant Government Authorities, industry organizations and companies in China and Europe.
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