欧盟碳边境调节机制的合法性争辩与中国因应

The Legitimacy Debate of the EU’s Carbon Border Adjustment Mechanism and China’s Response

摘要: 为避免碳泄漏、维护欧盟产业国际竞争力并重塑其在全球气候治理中的领导地位，欧盟自2021年起推动实施碳边境调节机制(CBAM)，旨在对进口产品与欧盟境内产品之间的碳排放成本差异进行调节。尽管欧盟在制度设计上力求符合国际规则，但CBAM仍在国际气候法与国际贸易法层面面临合法性争议。从气候治理角度看，该机制忽视了“共同但有区别的责任”原则，也未充分尊重《巴黎协定》所认可的减排路径多样性；在贸易规则层面，CBAM涉嫌违反WTO框架下的国民待遇与最惠国待遇原则，且难以援引一般例外条款为其合理性辩护。中国作为欧盟最大的贸易伙伴和全球主要碳排放国，在气候治理与对外贸易两方面均将受到CBAM的显著影响。面对这一挑战，中国应在坚持多边主义的基础上，积极参与并引领构建更加公平合理的国际碳定价体系，加强与欧盟在碳规则方面的对话与协调，同时加快推进国内碳排放权交易市场建设与碳税立法进程，为实现碳中和目标提供制度保障。

Abstract: To prevent carbon leakage, maintain the international competitiveness of its industries and restore its leading position in global climate governance, the EU has been promoting the implementation of the Carbon Border Adjustment Mechanism (CBAM) since 2021, aiming to adjust the carbon emission cost differences between imported products and those produced within the EU. Although the EU has strived to make the system design comply with international rules, the CBAM still faces legitimacy disputes at the levels of international climate law and international trade law. From the perspective of climate governance, this mechanism neglects the principle of “common but differentiated responsibilities” and does not fully respect the diversity of emission reduction paths recognized by the Paris Agreement. At the level of trade rules, the CBAM is suspected of violating the national treatment and most-favored-nation treatment principles under the WTO framework and it is difficult to justify its rationality by invoking the general exception clause. As the EU’s largest trading partner and a major global carbon emitter, China will be significantly affected by the CBAM in both climate governance and foreign trade. Facing this challenge, China should, on the basis of upholding multilateralism, actively participate in and lead the construction of a more fair and reasonable international carbon pricing system, strengthen dialogue and coordination with the EU on carbon rules, and at the same time accelerate the construction of the domestic carbon emission trading market and the process of carbon tax legislation to provide institutional guarantees for achieving the carbon neutrality goal.