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碳关税源于碳减排国家维持竞争力和减少碳泄漏的需要。作为气候贸易措施,碳关税应符合WTO涵盖协定及气候公约“共同但有区别责任”原则,从而减少多边贸易治理和气候治理的分歧,维护南北国家在贸易体制下的权利义务平衡。该原则在碳关税争端中适用是可行的,它为WTO可持续发展原则一定程度地反映,亦可为TBT协定、GATT第20条引言所兼容,DSU对司法解释的规定和争端解决实践亦证实外部国际法原则可被纳入环境贸易争端中予以解释。
Carbon tariffs stem from the need for carbon-cutting countries to maintain their competitiveness and reduce carbon leakage. As a measure of climate trade, carbon tariffs should comply with the WTO agreement and the CITES principle of common but differentiated responsibilities, so as to reduce the differences between multilateral trade governance and climate governance and safeguard the balance of rights and obligations between the North and the South countries under the trade system. This principle is applicable in the carbon tariff dispute. It is reflected to a certain extent by the principle of sustainable development of WTO. It is also compatible with TBT Agreement and Article 20 of the GATT. DSU's judicial interpretations and dispute settlement practices also confirm The principles of external international law can be interpreted in the context of environmental trade disputes.