世界经济论坛：2025年气候与竞争力：边境碳调整行动白皮书（英文版）

Under border carbon adjustments, charges are levied on embedded emissions of imported goods at a carbon price equivalent to what would have been applicable if the goods were produced under the policies of the importing country.2,3 BCAs can be structured in different ways, either as border taxes linked to domestic carbon taxes or as certificate systems tied to emissions trading schemes, and different jurisdictions developing BCAs may take divergent approaches. The EU CBAM, the first operationa