This chapter examines the extent to which the GATT/WTO rules permit the use of border tax adjustments (BTAs) to address potential competitiveness issues arising from the implementation of environmentally related taxes. It addresses the extent to which inputs which are embedded or used in the production of goods, such as energy, are eligible for border tax adjustments.
Chapter 5. The Sectoral Competitiveness Issue - Border Tax Adjustments -- 5.1. Introduction and background -- 5.2. Border Tax Adjustments: their historical and contemporary context -- 5.3. The GATT regulatory framework governing BTAs -- 5.4. Border Tax Adjustments on final products -- 5.5. BTAs on inputs not physically incorporated into products -- 5.6. The applicability of BTAs to carbon/energy taxes related to processes – Notes.