Current-law scope and cautions
- CBAM is an EU import measure, not a PRC customs tax. Product coverage, embedded-emission methodology and certificate price must follow current EU CBAM rules.
- A PRC ETS allowance cost is not automatically a full offset; the EU rules determine whether and how a carbon price effectively paid in the country of origin is credited.
- Indirect emissions treatment differs by product and phase.
Use: This is a screening/estimation tool, not a legal opinion. Confirm the latest primary authority, regulator practice, local rules and transaction documents before acting.
