1. He aha te tau 2027 te Tau Tutukitanga Tuturu Tuatahi
TeCBAMI mutu te wā whakawhiti i te 31 o Hakihea 2025. I tīmata te wā whakamutunga i te 1 o Hānuere 2026, engari ko te tau 2026 te tau e tino māramahia ana hei tau kohikohi raraunga me te manatoko: kāore te herenga hoko e ngau tonu, engari ko te pēhanga whakataunga pūtea ka aro nui ki te tau 2027.
E rua ngā rā e tautuhi ana i te tau 2027 mō ngā kaihokohoko ngongo maitai:
1 o Pēpuere 2027: Ka tīmata te hoko tiwhikete CBAM; ka tīmata ngā kamupene kawemai o te EU ki te hoko tiwhikete e pā ana ki ngā tukunga matū kua whakauruhia mai o ngā taonga kawemai.
30 o Hepetema 2027: kua tae mai te wā ki te whakapuakitanga ā-tau tuatahi, e kapi ana i ngā kawemaitanga o te tau 2026 me ō rātou tukunga kua whakaurua. I roto i te mahi, me whakapuakina ngā tukunga o ia tana o ngā ngongo 7304 / 7306 ka tukuna ki te EU i te tau 2026, ā, me tuku ngā tiwhikete i mua i taua rā.
Nō reira, ko te tau 2027 te tau e neke ai te CBAM mai i te tuku pūrongo ki te utu mō ngā kaweake ngongo maitai.
2. Kua hipokina katoatia a CN 7304 me 7306
Ngā mea e rua 7304 (ngā ngongo tuitui, ngā paipa me ngā kōtaha tuwhera) me te 7306 (ētahi atungā ngongo whakarewa, ngā paipa me ngā kōtaha tuwhera) kei roto i te whānuitanga rino me te maitai CBAM, ā, ko te kapinga kei te taumata pane katoa, kāore i te herea ki ētahi waehere iti kua tohua.
Ko te tikanga o tēnei he ngongo tuitui (7304), he ngongo whakarewa (7306),paipa raina, te anga me ngā ngongo, te ngongo tika me te ngongo piauau katoa kei roto i te whānuitanga ina whakarōpūtia i raro i te 7304, i te 7306 rānei. Kāore he momo tapahi iti e tango ana i tētahi hua ngongo motuhake mai i te herenga CBAM.
3. Te Tātaitanga o te Utu Waro o te tau 2027: Te Whakanui Taunoa me te Whakatikatika i te Tohatoha Koreutu
Ko te utu CBAM e pikauhia ana e te kawemai e whakawhirinaki ana ki ngā taurangi e whā: ngā tukunga whakauru × te rahinga kawemai × te utu tiwhikete × te tauwehenga whakarerekētanga tohatoha kore utu.
3.1 Te pikinga uara taunoa 20%
Ki te kore e taea e te kaihoko ki tāwāhi te tuku raraunga tukunga tūturu kua manatokohia, ka panaia te kaihoko ki tāwāhi o te EU ki ngā uara taunoa a te Komihana. He uara taunoa tonu ēnei, ā, ka tāpirihia he utu whiu i waenga i te tau 2026–2028:
2026: taunoa × 1.10
2027: taunoa × 1.20
2028 ki mua: taunoa × 1.30
Mō ngā taonga maitai, tae atu ki te 7304 me te 7306, ko te pikinga o te utu mō te tau 2027 he 20%. Ko te tikanga o tēnei, ko te ngongo e kaweake ana me te kore raraunga kua manatokohia ka kiia he 20% te nui ake i te paerewa taunoa, ka piki tika te pire tiwhikete a te kaikawemai, ā, ka whakaiti i te whakataetae o te ngongo Haina ki ngā kaiwhakarato ka taea te whakarato raraunga tuturu.
3.2 Te whakatikatika i te tohatoha kore utu: ka heke te tauwehenga CBAM ki te 95% i te tau 2027
Kāore te CBAM e utu i te 100% o ngā tukunga kua whakaurua mai i te tīmatanga. Ka whakatikatikaina te utu kia whakaata i te tohatoha kore utu e whiwhi tonu ana ngā kaihanga o te EU, mā te tauwehenga CBAM:
2026: 97.5% (2.5% anake o ngā tukunga kua utua)
2027: 95% (ka piki te hea kua utua ki te 5%)
2034: 0% (kapinga katoa 100%)
I te tau 2027 ka piki rua te hea kua utua mai i te taumata 2026. I te whakakotahitanga me te pikinga taunoa 20% me te nekehanga utu tiwhikete, ka piki nui te utu waro whai hua mō ia tana o te ngongo i ia tau.
3.3 Ngā uara taunoa tauira mō te tau 2027 mō ngā waehere iti 7304 me 7306
Ka rerekē ngā uara taunoa i runga i te whenua i hangaia ai, me te huarahi whakaputa. Ko ngā tatauranga mō te tau 2027 e whai ake nei (tae atu ki te pikinga 20%, i roto i te t CO₂e mō ia tana o te hua) e whakaatu ana i te paearu utu:
| Waehere CN | Whakaahuatanga (poto) | Uara taunoa 2027 (tae atu ki te 20% tāpiringa) |
| 7304 59 | Ngongo tui kore, he maitai koranu kē atu, kāore i te tōia/hurihia mātao | 9.432 |
| 7304 90 00 | Ngongo tui kore, te wāhanga whakawhiti kore-porowhita | 9.852 |
| 7306 19 00 | Paipa raina whakarewa, kore-waikura | 9.900 |
| 7306 30 49 | Ngongo miro-whakapiripiri, porowhita, kāore i te whakapūmauhia | 9.900 |
| 7306 30 72 | Ngongo whakarewa kua whakakikoruatia, OD ≤ 168.3 mm | 9.900 |
Mō ngā waehere iti 7304 me 7306 maha, ko te uara taunoa o te tau 2027 kei te 10 tāra CO₂e mō ia tana o te ngongo, kei te tata rānei. I te utu tiwhikete tauira o te €75/tāra CO₂e, ko te utu tiwhikete CBAM uara taunoa anake ka tata ki te maha rau euros mō ia tana, i mua i te whakamahi i te hea 5% i utua i te tau 2027 me tetahi nekehanga utu i roto i ngā EUA.
Ko tētahi atu take mahi ko te huarahi uara-taunoa ka taea te whakarōpū hē i ngā kaihanga waro-iti. Mena kāore te huarahi tohutoro a te Komihana e whakaata i te ara whakaputa tuturu (hei tauira, ko te kaihanga oumu-ā-hiko e tohua ana he taunoa BF-BOF), ka whiua te kaweake ehara mō ngā tukunga teitei engari mō te korenga o te ripanga taunoa. Mō ngā kaweake ngongo Hainamana e whakamahi ana i ngā ara waro-iti, ko ngā raraunga tuturu kua manatokohia ko te huarahi anake hei whakatika i tēnei hapa me te karo i te utu mō te taunoa e whakanui ana i tō rātou kaha waro.
4. Ngā Mea Me Tuku e Ngā Kaihoko Ngongo mō te Tau 2027
Ko te kaiwhakapuaki ture CBAM ko te kai kawemai o te EU. Engari ko ngā raraunga tukunga kua whakauruhia ka taea anake te tiki mai i te whakaurunga whakaputa. Ki te kore he raraunga kua manatokohia e te wheketere, kāore e taea e te kai kawemai te whakapuaki, me hoki rānei ki te uara taunoa me te pikinga 20%. Kei roto i te mōkihi tutuki iti rawa mō ngā kaweake o te tau 2027:
He mahere tāutanga e aroturukitia ana: te tautuhi i ngā rohe o te whare whakaputa ngongo, ngā pūtake tukunga me ngā tikanga kohikohi raraunga, e kapi ana i te tukanga mai i te whakaurunga (pallet, strip, skelp) ki te ngongo kua oti. Me whakahou te mahere ina huri nui ngā raina whakaputa, ngā tukanga rānei.
He pūrongo tukunga ā-tau: te whakakotahi i ngā rēkoata whakapaunga pūngao me ngā rauemi me te tatau i ngā tukunga whakauru mō ia tana o te ngongo, mā te wae mahi waehere CN, me ngā tuhinga pūtake ka taea te whai me te manatoko.
Manatoko tuatoru e te kaiwhakamana CBAM whaimana: kāore e ranea ngā ripanga wā whakawhiti. Me manatoko te pūrongo tukunga; ki te kore he pūrongo manatoko, kāore e taea e te kaikawemai te whakamahi i ngā uara tuturu, ā, ka pā te pikinga taunoa 20%.
Te tukunga o te kete raraunga kua manatokohia ki te kai kawemai o te EU, māna e tuku te whakapuakitanga ā-tau a te CBAM. Ka taea hoki e ngā kai kaweake te aromatawai mēnā ka taea te kī he utu waro kua utua i Haina hei whakahekenga, engari he teitei te paepae taunakitanga, ā, me whai tuhinga utu waro katoa, hototahi ki te CBAM.
5. Ngā Pānga Rautaki mō ngā Kaihoko Ngongo Hainamana
Ehara te tau 2027 i te tīmatanga o te CBAM, engari koinei te tau e mārama ai te utu, ā, e kore e taea te karo. Ko ngā kaihokohoko kāore i hanga i tētahi pūnaha raraunga tukunga i te wā whakawhiti ka pāngia e te pikinga taunoa o te 20% i te huringa whakataunga tuatahi, arā, te tuku i te moni whiwhi, te ngaro rānei o ngā ota ki ngā kaiwhakarato me ngā raraunga ka taea te manatoko.
Ko ngā kaupapa matua ā-ringa ko:
Māheretia ngā waehere iti 7304 me 7306 te rahinga nui rawa atu i te tuatahi, ka hanga i ngā tauwehenga tukunga i te taumata waehere iti, kaua e whakaaro ki te "ngongo maitai" hei wāhanga kotahi;
Whakaotia te manatoko i ngā raraunga mō te tau 2026 kia mau tonu ai ngā uara tūturu e taea te whakamahi e te kai kawemai o te EU i mua i te rā kati o te 30 o Hepetema 2027;
Whakauruhia te utu tiwhikete CBAM ki roto i ngā tauira utu o te EU, me te whakataurite i te huarahi uara-tūturu ki te huarahi taunoa, me te whakamahi i taua whakataurite i roto i ngā whiriwhiringa me ngā kiritaki o te EU;
Mō ngā raina ngongo e whakamahi ana i te EAF, i ngā tukanga waro-iti rānei, tukuna wawetia ngā raraunga tuturu hei whakatika i te whakarōpūtanga ara hē i roto i te ripanga taunoa, kia kore ai te ngongo waro-iti e whiua me te mea he waro-nui.
Wā tuku: Oketopa-20-2026
