摘要
碳关税是国际贸易与气候变化领域的一个热点问题,各国政府和学者探讨的焦点之一是碳关税的征收是否符合WTO的规则,特别是是否符合GATT第20条的规定。发达国家征收碳关税针对的不是产品的质量与性能,而是产品的加工过程和生产方法,即NPR-PPM。本文对WTO时期与NPR-PPM有关的贸易与环境争端及根据GATT第20条进行的处理进行了分析,探讨专家组和上诉机构对WTO成员方基于NPR-PPM采取贸易限制措施的态度和对GATT第20条的解释的演变,在此基础上分析碳关税是否符合WTO规则,特别是GATT第20条的规定。
Carbon tariff is a hot topic in the filed of intemational trade and climate change. One of the focuses of the issue is whether carbon tariff is in line with the WTO rules, especially the GATT Article XX. Developed countries usually levy such a tax on non-product related processes and production methods （NPR-PPM） instead of on the quality and functions of the products. This paper analyses WTO handling of NPR-PPM-related trade and environment disputes in compliance with GATT Article XX, and explores the attitudes of WTO expert panel and appeal body towards WTO members＇ adoption of NPR-PPM-based tariff barriers as well as the changes in their interpretation of GATT Article XX. Then we further analyze whether carbon tariff is line with WTO rules particularly GATT Article XX.
基金
赵玉焕主持的国家自然科学基金面上项目"碳税对能源密集型产业国际竞争力影响研究"(批准号:70973009)和"金砖五国对外贸易隐含碳测算及我国对策研究"(批准号:71273026)的阶段性成果
