arbiter
JournalsAccount

Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union

M. Sadovsky

International VAT Monitor2025https://doi.org/10.59403/2qayq0rarticle
ABDC B
Weight
0.37

Abstract

The Carbon Border Adjustment Mechanism (CBAM) is, as the name suggests, a border adjustment mechanism. It is, however, usually (and incorrectly) referred to as a carbon duty or tax. In this article, the author clarifies the distinction that should be made between the CBAM and customs duties and analyses the impact of the CBAM on the customs value and the VAT-taxable amount on importation of goods.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.59403/2qayq0r

Or copy a formatted citation

@article{m.2025,
  title        = {{Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union}},
  author       = {M. Sadovsky},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2qayq0r},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.