[新知] CBAM過渡期預設值清單-鋼鐵
歐盟於2023/12/22公布適用於過渡期之CBAM報告預設值，2024/7/31之前，預設值可涵蓋100%的產品碳含量，2024/7/31之後，預設值使用上限為不超過複雜產品20%的總碳含量。歐盟稅號CN code 與 HS code 前6碼相同，6碼後之稅號編碼由各國針對產品做更細的分類以及用於定義稅金或優惠稅率而產生，故各國的產品稅號長度不相同，相同產品於各國稅則6碼之後亦會有所不同。
| 產品分類 | 臺灣出口產品 HS code 前6碼 | 歐盟進口稅號 CN code | 歐盟英文產品名 | 預設值 Default values 公噸 CO2e/每噸產品 (tonne CO2e/tonne goods) | ||
| 直接排放 (Direct emissions) | 間接排放 (Indirect emissions) | 總排放 (Total emissions) | ||||
| 鋼鐵 | 260112 | 2601 12 00 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | 0.31 | 0.05 | 0.36 |
| 鋼鐵 | 720110 | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720120 | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720150 | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720211 | 7202 1 | Ferro-manganese | 1.44 | 2.08 | 3.51 |
| 鋼鐵 | 720219 | 7202 1 | Ferro-manganese | 1.44 | 2.08 | 3.51 |
| 鋼鐵 | 720241 | 7202 4 | Ferro-chromium | 2.07 | 3.38 | 5.45 |
| 鋼鐵 | 720249 | 7202 4 | Ferro-chromium | 2.07 | 3.38 | 5.45 |
| 鋼鐵 | 720260 | 7202 6 | Ferro-nickel | 3.48 | 2.81 | 6.26 |
| 鋼鐵 | 720310 | 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products | 4.81 | 0 | 4.81 |
| 鋼鐵 | 720390 | 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products | 4.81 | 0 | 4.81 |
| 鋼鐵 | 720510 | 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720521 | 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720529 | 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) | 1.9 | 0.17 | 2.07 |
| 鋼鐵 | 720610 | 7206 10 00 | Ingots | 2.52 | 0.23 | 2.75 |
| 鋼鐵 | 720690 | 7206 90 00 | Other | 1.97 | 0.23 | 2.2 |
| 鋼鐵 | 720711 | 7207 11 11 | Of free-cutting steel | 1.89 | 0.32 | 2.21 |
| 鋼鐵 | 720711 | 7207 11 14 | Of a thickness not exceeding 130 mm | 1.89 | 0.32 | 2.21 |
| 鋼鐵 | 720711 | 7207 11 16 | Of a thickness exceeding 130 mm | 1.89 | 0.32 | 2.21 |
| 鋼鐵 | 720711 | 7207 11 90 | Forged | 2.65 | 0.62 | 3.27 |
♦ 此版本系統根據歐盟執委會於2023年12月22日公布之CBAM過渡期預設值及臺灣財政部關務署2023年海關進口資料進行彙整。
資料來源: 綠色貿易資訊網
