欧洲议会决定对小型企业免征欧盟边境税

Core Points - The European Parliament has voted overwhelmingly (617 votes in favor, 18 against) to exempt over 90% of small and medium-sized enterprises (SMEs) from the EU carbon border adjustment tax [1] - This tax is levied on imports based on the estimated carbon footprint of specific goods such as steel and cement, and will enter a transitional phase starting October 2023 [1] - From 2026, importers will be required to report the carbon footprint of their goods and pay duties where applicable [1] - Following the exemption from the EU border tax, SMEs will not need to report the carbon emissions associated with imports of steel, cement, aluminum, fertilizers, electricity, or hydrogen into the EU [1]