Does Taiwan exporter have to pay CBAM?

No. Legally, the declaration and payment obligations rest with the EU importer (Authorized Representative). However, the declaration requires embedded carbon emissions for each shipment, which only the producer can provide. In practice, buyers will require suppliers to provide carbon emission data. If you cannot provide it, the buyer will have to use high default values for calculation, and the cost will be reflected in your pricing competitiveness.

Complete information and tariff code list: https://patisco.com/zh/eu-check/cbam Search by tariff code to find which new EU regulations apply to you: https://patisco.com/zh/eu-check

歐盟法規CBAM碳關稅出口合規