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碳关税在WTO框架下的合法性问题在学术上有较多争议。WTO框架下的碳关税合法性问题研究涉及国民待遇、最惠国待遇等。本文拟从GATT1994第20条(b)项出发研究碳关税的合法性审查问题。按照GATT第20条一般例外的适用步骤,首先分析碳关税符合适用第20条(b)项的相关法律问题,其次分析碳关税符合GATT第20条一般例外的导言,最后得出结论即从第20条例外(b)项出发,碳关税通过第20条一般例外审查的可能性较大,该条款可以为碳关税在WTO框架下寻求合法性找到法律依据。
The issue of the legitimacy of carbon tariffs under the framework of WTO is more academic controversial. The research on the issue of the legitimacy of carbon tariffs under the framework of WTO involves national treatment and most-favored nation treatment. This article intends to start from GATT1994 Article 20 (b) to study the issue of the legality of carbon tariffs review. In accordance with the applicable steps of the general exemption under Article 20 of the GATT, a first analysis of the legal issues related to the application of Article 20 (b) on carbon tariffs followed by an introduction to the introduction of the general exclusion of carbon tariffs in conformity with Article 20 of the GATT concluded that, 20 exceptions (b), carbon tariffs are more likely to pass the general exception of Article 20. This clause can find a legal basis for the legitimacy of carbon tariffs under the WTO framework.