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欧盟时间6月22日，周三，欧洲议会以450票赞成、115票反对、55票弃权通过了关于建立世界上个碳边界调整机制！通过激励非欧盟国家减少排放并防止碳泄漏风险来减少全球碳排放。纳税范围扩大、起征时间延期！

该法案特点如下：

一、覆盖面扩大：扩大CBAM的范围

除了委员会提出的产品（钢铁，炼油厂，水泥，有机基础化学品和化肥）外，议会还希望CBAM也涵盖有机化学品，塑料，氢气和氨。为确保顺利实施，有机化学品和聚合物应接受委员会对其技术特性的评估。

二、包括间接排放

欧洲议会议员还希望将CBAM扩展到包括间接排放，即来自制造商使用的电力的排放，以更好地反映欧洲工业的二氧化碳成本。

三、逐步实施CBAM并结束ETS的免费津贴

CBAM将从2023年1月1日起适用，过渡期至2026年底，议会认为必须将其全面实施，用于上述欧盟Emiss部门到2032年，离子交易系统（ETS） - 比委员会提出的早三年。到2032年，出口商应获得免费配额 - 2023-2026年期间为，2027年为93%，2028年为84%，2029年为69%，2030年为50%，2031年为25%。

为了避免双重保护，在ETS中给予欧盟行业的任何免费津贴，以解决在没有公平竞争的情况下碳泄漏的风险，应该在2032年之前完全淘汰，届时CBAM将完全启动受保护行业。

此外，议会要求，有效的欧盟设施应具有出口调整机制，以便在欧盟排放交易体系中获得与CBAM监管的产品出口相关的排放的免费配额，这些排放没有类似于欧盟排放交易体系的碳定价机制。到2025年12月31日，欧盟委员会应提交一份报告，详细评估欧盟排放交易体系和CBAM对欧盟CBAM涵盖的产品的欧盟生产以及出口减损的WTO兼容性的影响。

议会强调，CBAM和欧盟排放交易体系之间的一致性对于尊重世界贸易组织的原则至关重要，并且CBAM绝不能被滥用为加强保护主义的工具。

四、卖碳证增加收入！

议会希望出售CBAM证书产生的收入用于欧盟预算。欧洲议会议员补充说，欧盟必须提供财政支持，至少相当于销售CBAM证书产生的收入，以支持不发达国家的制造业脱碳努力。这种支持将有助于实现欧盟的气候目标和国际承诺，如《巴黎协定》。

背景

CBAM是“2030年适合55个一揽子计划”的一部分，这是欧盟计划到2030年将温室气体排放量与1990年的水平相比减少至少55%，符合欧洲气候法。

目前，全球燃料燃烧产生的二氧化碳排放量中约有27%来自国际贸易商品，虽然欧盟已大幅减少其国内温室气体排放量，但来自对欧盟的进口的二氧化碳排放量一直在不断增加，从而破坏了欧盟减少其全球温室气体足迹的努力。

原文报道如下；

CBAM: Parliament pushes for higher ambition in new carbon leakage instrument

22-06-2022,    Press Releases  PLENARY SESSION

Phasing in CBAM from 2027 and ending free allowances in EU ETS by 2032

Scope should be extended to include organic chemicals, plastics, hydrogen and ammonia as well as indirect emissions

EU budget should support least developed countries through amounts equivalent to sums collected through CBAM

Need for a centralised EU CBAM authority

MEPs call for a broader scope and faster implementation of the EU Carbon Border Adjustment Mechanism (CBAM) to raise global climate ambition.
On Wednesday, the European Parliament adopted its position on the regulation establishing the world’s first Carbon Border Adjustment Mechanism with 450 votes for, 115 against and 55 abstentions. A Plenary debate was held on CBAM on 7 June.
Parliament agrees on the need for a CBAM to reduce global carbon emissions by incentivising non-EU countries to reduce their emissions and to prevent the risk of carbon leakage, i.e. production being moved to outside the EU to countries with laxer climate policies. However, MEPs propose a number of changes to increase climate ambition.
Broadening the scope of CBAMIn addition to the products proposed by the Commission (iron and steel, refineries, cement, organic basic chemicals and fertilisers), Parliament wants CBAM to also cover organic chemicals, plastics, hydrogen and ammonia. To ensure a smooth implementation, organic chemicals and polymers shall be subject to a Commission assessment of their technical specificities. MEPs also want to extend CBAM to include indirect emissions, i.e. emissions deriving from the electricity used by manufacturers, to better reflect CO2 costs for European industry.
Phasing in CBAM and ending free allowances in ETSThe CBAM would apply from 1 January 2023 with a transitional period until the end of 2026 and Parliament believes it must be fully implemented for the above listed sectors of the EU Emissions Trading System (ETS) by 2032 - three years earlier than proposed by the Commission. Until 2032, exporters should receive free allocations -  in the period 2023-2026, 93% in 2027, 84% in 2028, 69% in 2029, 50% in 2030 and 25% in 2031.
To avoid double protection, any free allowances granted to EU industries in the ETS, to address the risk of carbon leakage in the absence of fair competition, should be fully phased out by 2032 when CBAM kicks in fully for the protected industries.
In addition, Parliament requests that the most efficient EU installations should have an export adjustment mechanism to receive free allocations in the EU ETS for the emissions linked to their export of products regulated by CBAM to non-EU countries without carbon pricing mechanisms similar to the EU ETS. By 31 December 2025, the Commission shall present a report with a detailed assessment of the effects of the EU ETS and CBAM on the EU production of products covered by CBAM and exported outside the EU, on the development of global emissions and on the WTO-compatibility of the export derogation.