CBAM預設值應用查詢 | 綠色貿易資訊網

　　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)
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	直接排放 (Direct emissions)	間接排放 (Indirect emissions)	總排放 (Total emissions)
鋁	760711	7607	Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,3 mm	2.86	9.25	12.11
鋁	760719	7607	Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,4 mm	2.86	9.25	12.11
鋁	760720	7607	Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,5 mm	2.86	9.25	12.11
鋁	760810	7608	Aluminium tubes and pipes	2.73	9.3	12.04
鋁	760820	7608	Aluminium tubes and pipes	2.73	9.3	12.04
鋁	760900	7609 00 00	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	2.73	9.3	12.04
鋁	761010	7610	Aluminium structures (excluding prefabricated buildings of heading 9407 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures	2.73	9.3	12.04
鋁	761090	7610	Aluminium structures (excluding prefabricated buildings of heading 9408 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures	2.73	9.3	12.04
鋁	761100	7611 00 00	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	2.86	9.25	12.11
鋁	761210	7612	Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	2.86	9.25	12.11
鋁	761290	7612	Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	2.86	9.25	12.11
鋁	761300	7613 00 00	Aluminium containers for compressed or liquefied gas	2.86	9.25	12.11
鋁	761410	7614	Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated	2.31	7.49	9.8
鋁	761490	7614	Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated	2.31	7.49	9.8
鋁	761610	7616 10 00	Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles	2.86	9.25	12.11
鋁	761691	7616 91 00	Cloth, grill, netting and fencing, of aluminium wire	2.86	9.25	12.11
鋁	761699	7616 99 10	Other - Cast	2.48	8.4	10.88
鋁	761699	7616 99 90	Other - Other	2.86	9.25	12.11

●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。