[新知] CBAM過渡期預設值清單-鋁
- 發布日期：2024-11-22
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) | ||||
| 鋁 | 760110 | 7601 | Unwrought aluminium | 2.36 | 8.14 | 10.49 |
| 鋁 | 760120 | 7601 | Unwrought aluminium | 2.36 | 8.14 | 10.49 |
| 鋁 | 760310 | 7603 | Aluminium powders and flakes | 2.48 | 8.4 | 10.88 |
| 鋁 | 760320 | 7603 | Aluminium powders and flakes | 2.48 | 8.4 | 10.88 |
| 鋁 | 760410 | 7604 10 10 | Bars and rods of aluminium, not alloyed | 2.31 | 7.49 | 9.8 |
| 鋁 | 760410 | 7604 10 90 | Profiles of aluminium, not alloyed | 2.73 | 9.3 | 12.04 |
| 鋁 | 760421 | 7604 21 00 | Hollow profiles of aluminium alloys | 2.73 | 9.3 | 12.04 |
| 鋁 | 760429 | 7604 29 10 | Bars and rods of aluminium alloys | 2.31 | 7.49 | 9.8 |
| 鋁 | 760429 | 7604 29 90 | Profiles of aluminium alloys | 2.73 | 9.3 | 12.04 |
| 鋁 | 760511 | 7605 | Aluminium wire | 2.31 | 7.49 | 9.8 |
| 鋁 | 760519 | 7605 | Aluminium wire | 2.31 | 7.49 | 9.8 |
| 鋁 | 760521 | 7605 | Aluminium wire | 2.31 | 7.49 | 9.8 |
| 鋁 | 760529 | 7605 | Aluminium wire | 2.31 | 7.49 | 9.8 |
| 鋁 | 760611 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,3 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760612 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,4 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760691 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,5 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760692 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,6 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760711 | 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,3 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760719 | 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,4 mm | 2.86 | 9.25 | 12.11 |
| 鋁 | 760720 | 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,5 mm | 2.86 | 9.25 | 12.11 |
♦ 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。