| In the context of jointly addressing climate issues and reducing carbon emissions globally,on March 15,2022,the Council of the European Union formally passed the bill on the carbon border adjustment mechanism proposed by the European Commission.After the EU completed the internal legislative process,The EU will issue a “carbon tariff”;the US democratic government has repeatedly expressed its support for the carbon border adjustment tax,proposing that from 2024,carbon border tax will be preferentially levied on carbon emission-intensive products.Carbon tariffs have become the main policy and legal tool for Europe and the United States to address climate change and achieve their climate goals.Carbon tariff is a special tariff levied on imported products with high carbon dioxide emissions under the strict climate policy implemented by countries/regions in response to climate change.This special tariff is in the form of paying taxes or purchasing quotas.Europe and the United States believe that in order to reduce carbon leakage and maintain the competitiveness of domestic enterprises,it is necessary to implement a carbon border adjustment mechanism,which is essentially a carbon tariff in disguise.On the surface,carbon tariffs have the effect of reducing greenhouse gas emissions,urging other countries to actively reduce emissions,and prevent carbon leakage.In fact,they put on a cloak for developed countries to implement trade protectionism for the purpose of environmental protection.International law does not directly regulate carbon tariffs,and the legality of carbon tariffs has become the focus of controversy.Carbon tariffs may violate the principle of most-favored-nation treatment or national treatment under the WTO,but Europe and the United States may use GATT Article 20 extra clauses and related clauses to justify;under the framework of the UNFCCC,the imposition of carbon tariffs by developed countries on developing countries is a violation of the common but The principle of differentiated responsibilities is a violation of the right to development of developing countries.The international rules invoked based on different value orientations may lead to differences in the perception of the legitimacy of carbon tariffs,but in any case,the legislative measures on carbon tariffs in Europe and the United States should comply with WTO legal rules to avoid the formation of“green”trade barriers and hinder international The normal development of trade and damage to the interests of other countries.The core of this paper starts with the background of carbon tariffs.In the second chapter,it analyzes the concept and types of carbon tariffs,and focuses on the relationship between “carbon leakage” and “carbon tariffs”.The third chapter introduces and analyzes the legislation,measures and value orientation of carbon tariffs in Europe and the United States,focusing on the EU’s new carbon tariff policy.The fourth chapter analyzes the legality of carbon tariffs under the WTO,and TBT,and climate convention and protocol,and draws the conclusion that the legality of carbon tariffs is doubtful.Under the guise of addressing climate change and achieving climate goals,developed countries’ carbon tariffs are in fact trade protectionism.Such unilateral measures harm the interests of developing countries.The fifth chapter,on the basis of the above research,puts forward the strategies and measures for my country to deal with carbon tariffs in developed countries.Carbon tariff is a double-edged sword.We must analyze its pros and cons from an objective and fair standpoint.We must not only see its negative effects,but also cannot ignore its positive effects.On this basis,we must build our country’s response.This paper considers how to deal with it from the international and domestic levels,and focuses on the suggestion that the legal system of carbon emission trading should be improved and the carbon tax should be issued in a timely manner. |