As Modern Non-Tariff Barrier: Carbon Border Adjustment Mechanism

Year 2023, Volume: 10 Issue: 31, 31 - 42, 31.03.2023

Emre Özsalman , Ömer Faruk Derindağ

An Erratum to this article was published on . https://dergipark.org.tr/en/pub/gumrukticaretdergisi/issue/88229/1591927

Abstract

The European Union (EU), which aims to be a carbon-neutral continent by 2050, has implemented the carbon tax and Emissions Trading System (ETS) to achieve this goal. Since the carbon tax and ETS may impose significant costs on companies, companies may seek to shift their manufacturing outside of the continent. Thus, the EU plans to implement the Carbon Border Adjustment Mechanism in 2023 to avoid the “carbon leakage”. With this mechanism, which imposes an additional tax burden on the importer when goods from industries that generate significant amounts of carbon emissions during production, particularly iron and steel, cement, and fertilizer, are imported from outside the EU, it is intended to prevent "carbon leakage" in this context. Although this mechanism, which is described as a "non-tariff barrier," is anticipated to have positive effects on a sustainable environment, it is unclear what kind of effects it may have on global trade. It is thought that in addition to world trade, the EU has the potential to create non-tariff barriers with various decisions it will take, and that this practice will also have a negative impact on Türkiye's foreign trade.The aim of this study is to indicate the potential of the Carbon Border Adjustment Mechanism (CBAM), which creates additional tax liability, to become a modern non-tariff barrier as a commercial condition.

Keywords

Carbon Border Adjustment Mechanism, Carbon Tax, Modern Non-Tariff Barriers

Modern Tarife Dışı Engel Olarak Sınırda Karbon Düzenleme Mekanizması

An Erratum to this article was published on . https://dergipark.org.tr/en/pub/gumrukticaretdergisi/issue/88229/1591927

Abstract

2050 yılına kadar karbon nötr bir kıta olma hedefi olan Avrupa Birliği (AB), bu hedefe ulaşabilmek için karbon vergisi ve Emisyon Ticaret Sistemini (ETS) devreye aldı. Ancak karbon vergisi ve ETS şirketlere ciddi maliyetler yükleyebileceğinden şirketler üretimlerini kıta dışına taşıyıp “karbon kaçağına” sebep olabilmektedirler. Bunun önüne geçebilmek için AB, Sınırda Karbon Düzenleme Mekanizmasını (SKDM) 2023 yılı itibariyle hayata geçirmeyi planlamaktadır. Bu kapsamda, demir-çelik, çimento ve gübre başta olmak üzere üretimleri sırasında yoğun karbon salımına neden olan sektörlere ait ürünlerin AB dışından ithal edilmesi halinde ithalatçı için ek vergi yükü getiren bu mekanizma ile “karbon kaçağının” engellenmesi hedeflemektedir. İlave bir gümrük vergisi olarak planlanan bu mekanizmanın sürdürülebilir çevre anlamında olumlu çıktılar üretmesi öngörülmüş olsa da dünya ticareti üzerinde ne gibi etikler yaratacağı tartışma konusudur. Dünya ticaretinin yanı sıra AB’nin alacağı çeşitli kararlar ile tarife dışı engel olma potansiyeli olması ve bu uygulamanın da Türkiye’nin dış ticaretini olumsuz etkileyeceği düşünülmektedir. Bu çalışma ile, ilave vergi yükümlülüğü olan SKDM’nin bir ticari koşul olarak modern bir tarife dışı engele dönüşebilme potansiyelinin ortaya konulması ve Türkiye-AB ticaretine olası etkisinin incelenmesi amaçlanmıştır

Keywords

Sınırda Karbon Düzenleme Mekanizması, Karbon Vergisi, Modern Tarife Dışı Engeller

References

• Andrew, R. M. (2018). Global CO2 emissions from cement production. Earth System Science Data, 10(1), 195-217. https://doi.org/10.5194/essd-10-195-2018
• Birdsall, N., & Wheeler, D. (1993). Trade Policy and Industrial Pollution in Latin America: Where Are the Pollution Havens? Içinde The Journal of Environment & Development (C. 2, Sayı 1). https://doi.org/https://doi.org/10.1177/107049659300200107.
• Blanco, G., Gerlagh, R., Suh, S., Barrett, J., de Coninck, H., Marehon, C. F. D., & Mathur, R. (2015). Drivers, Trends and Mitigation’. In Climate Change 2014: Mitigation of Climate Change. Contribution of Working Group III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change. Içinde O. Edenhofer, R. Pichs-Madruga, Y. Sokona, E. Farahani, K. S. Kadner, I. Baum, S. Brunner, P. Eickemeire, B. Kriemann, J. Savolainen, S. Schlömer, C. von Schlömer, T. Zwickel, & J. C. and Minx (Ed.), Climate Change 2014: Mitigation of Climate Change (ss. 351-412). Cambridge University Press. https://doi.org/10.1017/cbo9781107415416.011
• Böhringer, C., Balistreri, G. E. J., & Rutherford, T. F. (2012). The Role of Border Carbon Adjustment in Unilateral Climate Policy: Insights from a Model-Comparison Study The Harvard Project on Climate Agreements. https://doi.org/doi.org/10.1016/j.eneco.2012.10.003
• Dikkaya, M., & Üzümcü, A. (2017). Uluslararası Ticaret ve Finans (2. bs). Savaş Yayınevi.
• EBRD. (2021). Implications of EU Carbon Border Adjustment Mechanism for Turkey. https://bestanden.turkishcarbonmarket.com/20210728_Turkey_CBAM%20final%20results_v1.pdf
• European Comission. (2019). The European Green Deal. https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/european-green-deal_en
• European Comission. (2021, Temmuz 14). Delivering the European Green Deal. https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal/delivering-european-green-deal_en#transforming-our-economy-and-societies
• European Commission. (2021). Carbon Border Adjustment Mechanism: Questions and Answers. https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_3661
• Ghodsi, M., Gruebler, J., & Stehrer, R. (2016). Estimating Importer-Specific Ad Valorem Equivalents of Non-Tariff Measures.
• İmer-Ertunga, E., & Seyhun, Ö. K. (2022). Sınırda Karbon Düzenleme Mekanizması ve Türkiye’nin İhracatına Olası Etkileri. Ege Stratejik Araştırmalar Dergisi. https://doi.org/10.18354/esam.1119230
• ITC. (2022). Trade statistics for international business development Monthly, quarterly and yearly trade data. Import & export values, volumes, growth rates, market shares, etc. https://www.trademap.org/Bilateral_TS.aspx?nvpm=1%7c792%7c%7c%7c42%7cTOTAL%7c%7c%7c2%7c1%7c1%7c1%7c2%7c1%7c1%7c1%7c%7c1
• Jaffe, A. B., Peterson, S. R., Portney, P. R., & Stavins, R. N. (1995). Environmental Regulation and the Competitiveness of U.S. Manufacturing: What Does the Evidence Tell Us? Içinde Source: Journal of Economic Literature (C. 33, Sayı 1).
• Kuik, O. J. (2014). ‘International Competitiveness and Leakage. CECILIA2050 WP5 Deliverable 5.2’. De-liverable 5.2. http://cecilia2050.eu/publications.
• Love, P., & Lattimore, R. (2009). International Trade: Free, Fair and Open? . https://doi.org/https://doi.org/10.1787/9789264060265-en
• Mansfield, D. E., & Busch, M. l. (2009). The political economy of nontariff barriers: a cross-national analysis. International Organization, 49(4), 723-749.
• Özsoy, C. E. (2022). Sınırda Karbon Düzenleme Mekanizması: Türkiye İçin Yeni Bir Risk mi Fırsat mı?
• Porter, M. E., & van der Linde, C. (1995). Green and Competitive: Ending the Stalemate. Harvard Business Review, 73, 120-134.
• Reinaud, J. (2008). Issues behind Competitiveness and Carbon Leakage - Focus on Heavy Industry. http://www.iea.org/Textbase/about/copyright.asp
• Ritchie, H., Roser, M., & Rosado, P. (2020). CO₂ and Greenhouse Gas Emissions. ’https://ourworldindata.org/co2-and-other-greenhouse-gas-emissions.
• Seyidoğlu, H. (2020). Uluslararası İktisat Teori Politika ve Uygulama (22. bs). Güzem Can Yayınları.
• TÜSİAD. (2020). Ekonomik Göstergeler Merceğinden Yeni İklim Rejimi. https://tusiad.org/tr/yayinlar/raporlar/item/10633-ekonomik-gostergeler-merceginden-yeni-i-klim-rejimi-raporu
• UNCTAD. (2015). Classification of Non-Tariff Measures: February 2012 Version.
• UNCTAD. (2021). A European Union Carbon Border Adjustment Mechanism: Implications for developing countries.
• UNFCC. (2016). THE PARIS AGREEMENT. https://treaties.un.org/Pages/ViewDetails.aspx?src=TREATY&mtdsg_no=XXVII-7-
• UNFCC. (2022a). Conference of the Parties (COP). https://unfccc.int/process/bodies/supreme-bodies/conference-of-the-parties-cop
• UNFCC. (2022b). Decisions taken at the Sharm El-Sheikh Climate Change Conference - Advance unedited versions. https://unfccc.int/cop27/auv.
• Yanar Gürce, M. (2021). Uluslarararası Pazarlarda Tarife Dışı Engeller. Aurum Sosyal Bilimler Dergisi, 6(1), 79-90.