CBAM預設值應用查詢

　　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。
　　　　●歐盟過渡期預設值將CBAM納管產品做更細項的分類，建議企業可與歐盟進口商確認進口時的稅號，以找到最適合的預設值。

　　本專頁係根據歐盟進口稅號CN Code前6碼與HS Code進行比對，並列舉符合歐盟相同前6碼之稅號產品所對應的過渡期預設值。　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　
　　　　　　　　 　　　　　　　　●請於下方欄位連續輸入6碼稅號，不須空格與標點符號。
適合該產品的預設值如下顯示：
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)
鋼鐵7225407225 40Other, not further worked than hot-rolled, not in coils 1.950.42.35
鋼鐵7225507225 50Other, not further worked than cold-rolled (cold-reduced) 1.980.492.46
鋼鐵7225917225 91 00 Electrolytically plated or coated with zinc1.920.512.43
鋼鐵7225927225 92 00Otherwise plated or coated with zinc 1.920.512.43
鋼鐵7225997225 99 00 Other 1.920.512.43
鋼鐵7226117226 11 00Grain-oriented 1.950.42.35
鋼鐵7226197226 19 10 Not further worked than hot-rolled 1.950.42.35
鋼鐵7226197226 19 80Other 1.980.492.46
鋼鐵7226207226 20 00 Of high-speed steel 1.950.42.35
鋼鐵7226917226 91 Not further worked than hot-rolled 1.950.42.35
鋼鐵7226927226 92 00 Not further worked than cold-rolled (cold-reduced) 1.980.492.46
鋼鐵7226997226 99 Other 1.920.512.43
鋼鐵7227107227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 1.860.572.43
鋼鐵7227207227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 1.860.572.43
鋼鐵7227907227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 1.860.572.43
鋼鐵7228107228 10 20 Not further worked than hot-rolled, hot-drawn or extruded; hot-rolled, hot-drawn or extruded, not further worked than clad 1.860.572.43
鋼鐵7228107228 10 50 Forged 2.410.793.2
鋼鐵7228107228 10 90 Other 1.860.572.43
鋼鐵7228207228 20 Bars and rods, of silico-manganese steel 1.860.572.43
鋼鐵7228307228 30 Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded 1.860.572.43
●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。