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為您的銷售合約產生 CBAM 條款

與歐盟買家約定由誰支付 CBAM 憑證費用、您要提供哪些資料。選擇費用規則和日期,再把條款複製到您的合約或採購條款中。

由誰支付 CBAM 憑證費用

買方的年度 CBAM 申報須於 9 月 30 日前完成,因此需要遠早於此取得您的數值。

條款為英文,這是與歐盟進口商簽約的常用語言,買家可直接採用。

CBAM CLAUSE

1. Definitions. "CBAM" means the carbon border adjustment mechanism under Regulation (EU) 2023/956, as amended, and the acts adopted under it. "Specific embedded emissions", "default value" and "CBAM certificate" have the meaning given to them there. "Verified" means verified by a verifier accredited under the CBAM rules. In this clause, the Seller is the "Seller", the Buyer is the "Buyer" and the "Goods" are the goods delivered under this contract.

2. Emissions data. For each calendar year in which the Seller delivers Goods to the Buyer, the Seller shall provide to the Buyer, by 30 June of the following year, the verified specific embedded emissions of the Goods, per production installation and per CN code, with the installation's identification and the verification report, using the European Commission's communication template for installation operators or an equivalent document. The Seller shall also register its installations in the EU CBAM Registry for operators of third-country installations and make these data available there to the Buyer's EORI number.

3. Cost of CBAM certificates. The Buyer bears the cost of the CBAM certificates surrendered for the Goods. Where the Seller has not provided verified data for Goods by the date in paragraph 2 and the Buyer therefore uses default values, the Seller shall reimburse the cost of the certificates attributable to the mark-up on those default values, calculated as: tonnes of Goods concerned, multiplied by the default value before mark-up, multiplied by the mark-up percentage that applies in the year of import, multiplied by the CBAM certificate price published by the European Commission for the period of import. The Buyer shall send the Seller this calculation within 30 days after submitting the CBAM declaration, and the Seller shall pay within 30 days of receiving it.

4. Accuracy and corrections. The Seller shall provide data that reflect the verified emissions of the installations that produced the Goods. If the Seller learns that data it provided were wrong, or a verifier or an authority corrects them, it shall inform the Buyer within 10 business days and provide the corrected data. Each party shall cooperate with the other and provide the information reasonably requested by a competent authority or verifier concerning the Goods.

5. Use of the data. The Buyer shall use the emissions data received under this clause only to meet its CBAM obligations, and may disclose them only to its authorised CBAM declarant, its verifier, the competent authorities and the CBAM Registry, or where the law requires.

A starting point for negotiation, not legal advice. Have it checked by a lawyer for the law that governs your contract before you sign.

為什麼要把 CBAM 寫進合約

CBAM 憑證由歐盟進口商購買,但需要多少取決於您的資料。沒有您經查證的數值,進口商必須採用您所在國家的歐盟預設值,再加上加成:2026 年為 10%,2027 年為 20%,2028 年起為 30%。合約條款可事先確定由誰負擔這筆成本,並把您應提供的資料變成有期限的合約義務。

如何選擇費用規則

買方支付;賣方經查證的資料遲交時,由賣方支付加成讓價格保持單純,也讓賣方有理由準時提供經查證的數值:賣方負擔加成,也就是僅因資料遲交而產生的那部分額外成本,其餘由買方負擔。買方支付全部 CBAM 憑證適合已把 CBAM 計入價格的買家。賣方償付全部 CBAM 憑證等同已付 CBAM 的交貨價;償付以申報為準,因此賣方需要自己的數值和憑證價格才能報價。CBAM 預估發票附加費表可以逐行算出這個價格。

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提出功能需求

依據經第 (EU) 2025/2083 號規則修正的第 (EU) 2023/956 號規則,以及經第 (EU) 2026/1740 號更正的第 (EU) 2025/2621 號執行規則所列預設值。本範本並非法律意見;請參閱免責宣告。 數值如何計算