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这项法规要求什么
碳碳相关：价格、核算、申报、目标 环境环境相关：污染、废弃物、生态、产品环境属性
| 义务 | 触发条件 | 所需证据 | 关键时间 |
| 碳 适用收紧的配额上限与线性减排因子 配额总量加速收缩，免费分配按基准递减。 | ETS 纳管设施 | 配额账户、免费分配记录 | 2024 年起分阶段 |
| 碳 应对 CBAM 行业免费配额阶梯退出 钢铁、铝、水泥、化肥、氢、电力相关免费配额 2026–2034 年阶梯退出。 | CBAM 覆盖行业的免费分配持有者 | 免费分配与 CBAM 成本测算 | 2026–2034 |
| 碳 履行航空与海运的新报告义务 航空与海运纳入 ETS，须按 MRV 报告排放。 | 涉欧航线航空器/船舶运营人 | MRV 报告、航运公司报告 | 2024 年海运起、2026 年航空起 |
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关键条款 · 中英对照
碳 Article 3ga(1) — maritime scope (50 % / 100 %)
The allocation of allowances and the application of surrender requirements in respect of maritime transport activities shall apply in respect of fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call outside the jurisdiction of a Member State, fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call outside the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, one hundred percent (100 %) of emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, and one hundred percent (100 %) of emissions from ships within a port of call under the jurisdiction of a Member State.
海运活动的配额分配与缴回要求适用于：从成员国管辖港口出发、抵达成员国管辖范围以外港口船舶排放的 50%；从成员国管辖范围以外港口出发、抵达成员国管辖港口船舶排放的 50%；在成员国管辖港口之间航行船舶排放的 100%；以及在成员国管辖港口内船舶排放的 100%。
碳环境 Article 3gb — phase-in of surrender obligations (40 % / 70 % / 100 %)
Shipping companies shall be liable to surrender allowances according to the following schedule: (a) 40 % of verified emissions reported for 2024 that would be subject to surrender requirements in accordance with Article 12; (b) 70 % of verified emissions reported for 2025 ...; (c) 100 % of verified emissions reported for 2026 and each year thereafter ...
航运公司应按下列时间表承担缴回配额义务：(a) 2024 年报告的、依第 12 条须缴回核查排放量的 40%；(b) 2025 年……的 70%；(c) 2026 年及以后各年……的 100%。
碳 Amended Article 9 — cap adjustment and linear reduction factor (4,3 % / 4,4 %)
In 2024, the Union-wide quantity of allowances shall be decreased by 90 million allowances. In 2026, the Union-wide quantity of allowances shall be decreased by 27 million allowances. In 2024, the Union-wide quantity of allowances shall be increased by 78,4 million allowances for maritime transport. The linear factor shall be 4,3 % from 2024 to 2027 and 4,4 % from 2028. ...
2024 年欧盟配额总量应减少 9000 万个。2026 年应减少 2700 万个。2024 年应为海运增加 7840 万个。线性削减因子 2024–2027 年为 4.3%，2028 年起为 4.4%。……
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原文法规链接
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。