WTO框架下碳关税合法性探析——以GATT 20条一般例外条款为中心  

An Analysis of the Legality of Carbon Tariffs under the WTO Framework: Focusing on the General Exception Clause of GATT 20

作　　者：董京波[1] Dong Jingbo

机构地区：[1]中国政法大学国际法学院

出　　处：《宏观经济研究》2022年第6期126-136,共11页Macroeconomics

基　　金：国家社科基金项目“欧盟航空碳排放税的国际法规制和中国的对策”(项目号:13CFX111)的成果。

摘　　要：在气候变化成为当今世界重要问题的背景下,发达国家纷纷出台单边措施碳关税。前不久,欧盟议会投票通过设立“碳边境调节机制”的议案;而随着中美贸易摩擦不确定性的增加和美国重返气候谈判的行动,美国实施碳关税的可能性不断增加。碳关税在WTO框架下是合法还是非法,中国如何应对碳关税,是非常值得关注的问题。由于碳关税打着环保主义的旗号,碳关税是否可在GATT第20条下获得豁免是最终判定碳关税在WTO框架下合法与非法的关键。因此,考察碳关税在20条(b)款下的必需性、20条(g)款下的环保相关性及其是否符合GATT第20条“序言”,即是否造成了对国际贸易的变相限制是研究的重点。本文基于以上分析,提出了中国应对碳关税的策略,应该重点通过碳关税指向的商品和国家来剖析对方的真实立法动机,从碳关税的定价和国际排放配额等方面来剖析其是否有歧视的做法。While climate change becomes an important issue for the world today,developed countries have unilaterally introduced carbon tariffs.Recently,the EU Parliament voted to establish the Carbon Boarder Adjustment Mechanism( CBAM).With the increasing uncertainty of Sino-US trade frictions and the return of the United States to climate negotiations,it is more likely for the United States to impose carbon tariffs. Whether carbon tariffs are legal or not under the WTO framework,and how China should respond to carbon tariffs are noteworthy issues. Since carbon tariffs are played in the name of environmentalism,whether they can be exempted under GATT Article 20 is the key to determining whether they are legal or not under the WTO framework. Therefore,the study focuses on examining the necessity of carbon tariffs under Article 20( b),the environmental relevance under Article 20( g) and the compliance with the ‘preamble’ of GATT Article 20,i. e. whether they create a disguised restriction on international trade.Based on such analysis, this article proposes strategy that China could adopt to cope with carbon tariffs,which is to find out the legislative motives of other countries by analyzing the commodities and countries targeted by carbon tariffs,and determine whether discrimination exists by reference to the pricing of carbon tariffs and the allocation of carbon emission quotas,etc.

关 键 词：碳关税 WTO GATT20条一般例外 

分 类 号：D996.9[政治法律—环境与资源保护法学] D996.3[政治法律—经济法学]