碳关税与WTO

Carbon Tariff and WTO

法国、美国等发达国家声称要对进口产品征收碳关税,碳关税与WTO之间的关系有待厘清。然而,碳关税与WTO存在潜在的冲突——碳关税可能既不符合当前的边境税调整规则,在GATT第二十条的一般例外下也不具有合法性。试图从WTO的角度,对碳关税进行剖析,以期为我国制定气候变化政策法规提供一些借鉴。

Many developed countries as France and United States all support the carbon tariff on imported goods,the relationship between carbon tariff and WTO is expected to be made clear.However,the carbon tariff is illegal for the adjustment rules of border tax and the Article 20 of GATT.From the point of WTO,this article analyses the carbon tariff and provides some references for the formulation of climate change policies and laws in China.