État des lieux des Ajustements carbone aux frontières, 2025

The report provides a comprehensive overview of carbon border adjustment mechanisms (CBAMs) as tools to prevent carbon leakage. It details the operational timelines and design features of the EU and UK mechanisms, analyzes a proposed Australian framework, and tracks legislative efforts in the US, Canada, and Taiwan. Additionally, it examines the evolving nature of CBAM discussions at the WTO, noting a shift from general concern toward specific design cooperation and interoperability.

• Carbon leakage is a documented phenomenon where climate policies in one country are partially offset by increased emissions in countries with less ambitious policies; one OECD study found that, on average, 13% of emission reductions from carbon pricing were compensated by increases elsewhere.
• The European Union's CBAM is in a transitional phase until December 31, 2025, with full implementation expected by 2026. It will gradually replace free quota allocations between 2026 and 2034, with full price convergence between the CBAM and the EU ETS planned for 2034.
• The UK intends to implement its own CBAM starting January 1, 2027, without a transitional phase. Unlike the EU model, the UK mechanism will systematically include scope 2 emissions across all covered sectors.
• An independent Carbon Leakage Review in Australia suggested that a CBAM could be an appropriate measure to combat leakage and support the national Safeguard Mechanism. Preliminary findings suggest a phased approach, potentially starting with cement before expanding to steel, glass, ammonia fertilizers, and lime.
• In the United States, four separate bills introducing carbon-related import taxes were presented before the end of the 118th Congress in 2024, including the Clean Competition Act and the Foreign Pollution Fee Act.
• Between 2020 and 2024, the WTO saw 519 official statements or proposals regarding CBAMs. The discourse has evolved from general expressions of concern and protectionism fears toward specific discussions on design, interoperability, and cooperation, particularly in 2024.

APA

Bonnet, A., & Baršauskaitė, I. (2025). État des lieux des Ajustements carbone aux frontières, 2025. International Institute for Sustainable Development. https://www.iisd.org/system/files/2025-05/state-of-bcas-2025-fr.pdf

Chicago

Bonnet, Antoine, and Ieva Baršauskaitė. État des lieux des Ajustements carbone aux frontières, 2025. International Institute for Sustainable Development, 2025. https://www.iisd.org/system/files/2025-05/state-of-bcas-2025-fr.pdf.

Wikipedia

{{cite report |last1=Bonnet |first1=Antoine |last2=Baršauskaitė |first2=Ieva |title=État des lieux des Ajustements carbone aux frontières, 2025 |publisher=International Institute for Sustainable Development |date=February 2025 |url=https://www.iisd.org/system/files/2025-05/state-of-bcas-2025-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{bonnet2025tat, author = {Bonnet, Antoine and Baršauskaitė, Ieva}, title = {{État des lieux des Ajustements carbone aux frontières, 2025}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = feb, url = {https://www.iisd.org/system/files/2025-05/state-of-bcas-2025-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }