Regulations provide that carbon prices actually paid in the country of origin can be deducted, provided evidence can be produced and no refund or subsidy offset exists. How much of Taiwan's carbon fee can be credited and how it is determined remain subject to negotiation between Taiwan and the EU and EU implementation rules.
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