Border Tax Adjustments for Additional Costs Engendered by Internal and EU Environmental Protection Measures: Implementation Options and WTO Admissibility | Umweltbundesamt

In fact, the WTO admissibility of introducing environmentally motivated border tax adjustments (BTAs) via import taxes has not yet been definitively clarified neither by the WTO Panel and the Appellate Body nor in the jurisprudential literature. In our view, however, a BTA for almost all additional costs attributable to internal environmental protection measures is admissible under WTO regulations.