WTO 체제하에서 탄소국경조정제도(CBAM)의 도입 가능성 분석

Abstract

Purpose - This paper analyzes the basis and application method for the introduction of a Carbon Border Adjustment Mechanism (CBAM), which is being introduced to adjust for differences between countries due to the implementation of the carbon pricing system, and the introduction status of major countries. This analyzed the possibility of introducing CBAM.
 Design/Methodology/Approach - As a research method, we used the literature review method which arranges various theories and problems suggested by existing studies and new issues related to them, and tries to expand and establish the content. In addition, in order to discover the legal system or legal principles of CBAM that can be introduced under the WTO system, it tried to analyze precedents in the WTO trade dispute.
 Findings - This paper analyzed the possibility of introducing CBAM in countries operating environmental measures based on a carbon tax, ETS, and Article 20 (b) and (g) of GATT. Through this analysis, it was found that conformity with the WTO norms for the introducing and application of CBAM was not guaranteed. The implication of this study is that it suggests a new alternative approach for the introduction of CBAM, which is different from the analysis of conformity with WTO norms.
 Research Implications - This study presented legal and institutional considerations necessary for CBAM to be established as an international trade norm through an analysis of the conformity with WTO norms. This study is significant in that it suggests four new approaches for the introduction of CBAM that can be used under the WTO system.