Climate Change Response Act Article 31

To avoid carbon leakage, entities who import goods designated by the central competent authority shall report the amount of total carbon emissions of the products, and obtain reduction credits from the platform specified in Article 25, according to the differences between carbon emissions declared and those audited by the central competent authority. Regarding goods that have been charged carbon taxes or carbon fees in an exporting country that has started emission trading, the importers do not receive export rebates. The importers shall apply to the central competent authority to obtain reduction credits upon providing documents of proof.Entities shall pay monetary substitutions to the central competent authority in cases where they fail to purchase adequate reduction credits pursuant to the foregoing paragraph.The central competent authority in consultation with relevant agencies shall determine management regulations for declaration, review procedures, the calculation of the differences in carbon emission, the deduction rate, the calculation of monetary substitution, payment deadlines, payment procedures, and other binding matters pursuant to Paragraphs 1 and 2.