O CBAM europeu e o Brasil: reforma tributária, mercado de carbono e os desafios da adequação

Abstract

Climate-related measures adopted by importing jurisdictions may affect exports from third countries, particularly when they tie charges and compliance requirements to the emissions profile of specific products. In this context, the European Union’s Carbon Border Adjustment Mechanism (CBAM) establishes obligations related to the embedded emissions of imported goods and allows account to be taken of the carbon price effectively paid in the country of origin, provided it is supported by verifiable documentation. This research examines whether Brazil’s post–Tax Reform legal framework (Constitutional Amendment No. 132/2023) and the Brazilian Emissions Trading System established by Law No. 15,042/2024 provide a basis to reduce the CBAM charge, with particular attention to monitoring, reporting and verification and the production of auditable data. The study adopts a qualitative approach based on normative and bibliographic analysis, bringing together international climate law, international trade law (GATT/WTO) and instruments of environmental taxation and regulation. It concludes that mitigating CBAM-related effects on Brazilian exporters depends especially on the existence of domestic carbon-pricing instruments and on the ability to generate verifiable information on embedded emissions and on the carbon price effectively paid.