ジャンプリンクテキスト
On July 14, 2021, the European Commission published its proposal for a Carbon Border Adjustment Mechanism (CBAM).[1] To allow businesses to adjust, the CBAM will be phased in from 2023 and only become fully operational in 2026. While the exact mechanics of the regime remain to be seen, the July 14 proposal offers some insight into the expected avenues for appealing CBAM-related decisions. These provisions are likely to interest importers navigating their potential CBAM exposure.