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)
肥料3102903102 90 00Other including mixtures not specified in the foregoing subheadings1.650.11.74
肥料3105103105 10 00Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg0.940.081.02
肥料3105203105 20 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium1.230.111.35
肥料3105303105 30 00 Diammonium hydrogenorthophosphate (diammonium phosphate) 0.690.060.75
肥料3105403105 40 00Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 0.440.050.49
肥料3105513105 51 00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) 1.290.111.4
肥料3105593105 59 00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (other)1.290.111.4
肥料3105903105 90Other0.940.081.02
鋼鐵7201107201Pig iron and spiegeleisen in pigs, blocks or other primary forms1.90.172.07
鋼鐵7201207201Pig iron and spiegeleisen in pigs, blocks or other primary forms1.90.172.07
鋼鐵7201507201Pig iron and spiegeleisen in pigs, blocks or other primary forms1.90.172.07
鋼鐵7202117202 1Ferro-manganese1.442.083.51
鋼鐵7202197202 1Ferro-manganese1.442.083.51
鋼鐵7202417202 4Ferro-chromium2.073.385.45
鋼鐵7202497202 4Ferro-chromium2.073.385.45
鋼鐵7202607202 6Ferro-nickel3.482.816.26
鋼鐵7203107203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products4.8104.81
鋼鐵7203907203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products4.8104.81
鋼鐵7205107205Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) 1.90.172.07
鋼鐵7205217205Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) 1.90.172.07
●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。