[新知] CBAM過渡期預設值清單-肥料
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) | ||||
| 肥料 | 280800 | 2808 00 00 | Nitric acid; sulphonitric acids | 2.56 | 0.05 | 2.6 |
| 肥料 | 281410 | 2814 | Ammonia, anhydrous or in aqueous solution | 2.68 | 0.14 | 2.82 |
| 肥料 | 281420 | 2814 | Ammonia, anhydrous or in aqueous solution | 2.68 | 0.14 | 2.82 |
| 肥料 | 283421 | 2834 21 00 | Nitrates of potassium | 1.82 | 0.06 | 1.88 |
| 肥料 | 310210 | 3102 10 | Urea, whether or not in aqueous solution | 1.78 | 0.12 | 1.9 |
| 肥料 | 310221 | 3102 21 00 | Ammonium sulphate | 0.86 | 0.09 | 0.94 |
| 肥料 | 310229 | 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | 1.54 | 0.1 | 1.63 |
| 肥料 | 310230 | 3102 30 | Ammonium nitrate, whether or not in aqueous solution | 2.32 | 0.07 | 2.39 |
| 肥料 | 310240 | 3102 40 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 1.77 | 0.06 | 1.84 |
| 肥料 | 310250 | 3102 50 00 | Sodium nitrate | 3.99 | 0.07 | 4.06 |
| 肥料 | 310260 | 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 1.87 | 0.08 | 1.95 |
| 肥料 | 310280 | 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 1.28 | 0.06 | 1.34 |
| 肥料 | 310290 | 3102 90 00 | Other including mixtures not specified in the foregoing subheadings | 1.65 | 0.1 | 1.74 |
| 肥料 | 310510 | 3105 10 00 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | 0.94 | 0.08 | 1.02 |
| 肥料 | 310520 | 3105 20 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 1.23 | 0.11 | 1.35 |
| 肥料 | 310530 | 3105 30 00 | Diammonium hydrogenorthophosphate (diammonium phosphate) | 0.69 | 0.06 | 0.75 |
| 肥料 | 310540 | 3105 40 00 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 0.44 | 0.05 | 0.49 |
| 肥料 | 310551 | 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) | 1.29 | 0.11 | 1.4 |
| 肥料 | 310559 | 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (other) | 1.29 | 0.11 | 1.4 |
| 肥料 | 310590 | 3105 90 | Other | 0.94 | 0.08 | 1.02 |
♦ 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
