To avoid penalizing exporters that already paid carbon prices, the EU Carbon Border Adjustment Mechanism credits carbon taxes and Emissions Trading Schemes in third countries. By excluding instruments of traditional regulation (e.g. emission standards) and indirect carbon prices (e.g. fuel excise taxes) from this crediting mechanism, the EU is criticized for discriminating against countries that do not follow its climate model, in breach of international trade and climate law. This article seeks to nuance this criticism by arguing that the calculation of actual emissions (instead of default values) under the EU CBAM allows exporters to reflect compliance with foreign emission standards, and thus respects states' right to pursue emission reductions through traditional regulation. However, amendments of the CBAM Regulation are necessary to recognize the positive and negative impact of indirect carbon prices on decarbonization, and the role of carbon-crediting mechanisms in equalizing carbon costs in a more flexible and equitable way.

为了避免惩罚已经支付碳价格的出口商，欧盟碳边境调整机制将碳税和第三国的排放交易计划计入信用。通过将传统监管工具（例如排放标准）和间接碳价格（例如燃油消费税）排除在这种信用机制之外，欧盟被批评歧视不遵循其气候模式的国家，违反了国际贸易和气候法。本文试图通过指出欧盟 CBAM 下实际排放量（而不是默认值）的计算允许出口商反映对外国排放标准的遵守情况来细致化这种批评，从而尊重各国通过传统监管寻求减排的权利。然而，有必要对CBAM法规进行修订，以认识到间接碳价格对脱碳的积极和消极影响，以及碳信用机制在以更灵活和公平的方式平衡碳成本方面的作用。