部分发达国家单边推出的碳关税措施,目的在于增加从未承担强制减排义务国家进口产品的碳成本,它在现行多边贸易体制下能以环境贸易措施、贸易救济措施和技术贸易措施等为实施形式。环境贸易型碳关税的实施关键在于对GATT第20条(b)、(g)项和前言的解释,贸易救济措施的实施关键在于以“非市场经济国家”为借口抬高可比价格,而技术贸易型碳关税的实施关键在于将碳强度、碳足迹纳入技术标准体系,各自可能引发的不同形态的国际贸易冲突。应当认清碳关税的根本目的,剖析三种实施方式各自产生的法律问题,从而有针对性地加以应对。 The carbon tariffs unilaterally introduced by some developed countries aim to increase the carbon cost of products imported by countries that have never obligated them to make mandatory emission reduction obligations. Under the current multilateral trade system, they can adopt measures of environmental trade, trade remedies and technology trade as The form of implementation. The key to the implementation of the environmental trade carbon tariff lies in the interpretation of Article 20 (b), (g) and the preamble of Article 20 of the GATT. The key to the implementation of the trade remedy measures is to raise the comparable price under the pretext of "non-market economy countries The key to the implementation of technology trade carbon tariff lies in the carbon intensity and carbon footprint into the technical standard system, each may lead to different forms of international trade conflicts. We should recognize the fundamental purpose of carbon tariffs, analyze the legal issues arising from the three kinds of implementation methods, and deal with them in a targeted manner.