Carbon tariff calculation method and service system

Abstract

This provides a method and service system for calculating carbon tariffs. [Solution] In the carbon tariff calculation method and service system, the service system that performs carbon tariff calculation executes the carbon tariff calculation method through a calculation circuit. The system obtains the quantity of corporate export products, carbon footprint and product carbon emissions by obtaining corporate operational sales data from a corporate database, introduces carbon tariff regulations in the import country of the corporate export products, obtains the price and tax items of carbon credits in the import country, introduces the tax exemption amount in the import country, obtains the tax amount paid by the corporate, calculates the carbon tariff based on the product quantity, product carbon emissions, price of carbon credits, tax exemption amount and tax amount paid, and prepares a carbon tariff declaration report when exporting corporate export products to the import country.

Description

[Technical Field]

[0001] The present invention relates to a system that assists companies in declaring carbon tariffs, and more particularly to a method and service system for calculating carbon tariffs that is realized by operating a computer method and linking external information. [Background technology]

[0002] Greenhouse gases (GHGs) are gases that absorb and re-emit infrared radiation emitted from the Earth's surface. Major greenhouse gases include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3). The increase in these gases is mainly due to human activities, such as the combustion of fossil fuels, industrial production, and agricultural activities, which result in problems such as global warming, extreme weather events, and sea-level rise, seriously impacting humans and ecosystems.

[0003] The United Nations has called for urgent action to reduce carbon emissions, and "net-zero carbon reduction" has become a common global challenge. International organizations have further proposed net-zero standards, with the aim of limiting the rise in global warming to a certain range (e.g., within 1.5°C). In addition, to effectively regulate carbon emissions in the industrial sector, countries and international organizations are proposing carbon tariff measures, in addition to thoroughly managing greenhouse gas inventories and developing carbon reduction strategies.

[0004] For example, under the Carbon Border Adjustment Mechanism (CBAM) implemented by the European Union, goods exported from other countries to the EU are required to share carbon reduction costs with EU suppliers. Within this mechanism, high-carbon emission goods subject to regulation cannot be exported to the EU without obtaining CBAM certificates. Certain goods cannot be imported into the EU without purchasing CBAM certificates, making CBAM certificates a practical application of carbon tariffs. For instance, in the initial implementation phase of CBAM, the EU required importers of goods such as steel, cement, chemical fertilizers, aluminum, electricity, and hydrogen to declare the carbon emissions of their products. Based on this, the EU calculated the carbon costs to be borne and formed carbon tariffs on imports to the EU. [Overview of the project] [Problems that the invention aims to solve]

[0005] To provide a service that enables companies and suppliers to calculate carbon tariffs when exporting goods to countries that impose carbon tariffs on goods (including the European Union), this Specification discloses a method and service system for calculating carbon tariffs that is implemented using computer and network communication technologies. [Means for solving the problem]

[0006] According to one embodiment, the service system for calculating carbon tariffs comprises a calculation circuit, a memory module, and a communication module, and further includes a corporate sales database. The service system is connected to the corporate database and the carbon tariff and regulatory database via the communication module.

[0007] The calculation of carbon tariffs is performed within the service system. In this method, the service system retrieves corporate operational sales data from the corporate database, obtaining the quantity of corporate export products, carbon footprint, and product carbon emissions. Subsequently, it introduces carbon tariff regulations in the importing country of the corporate export products, obtains the price and tax items of carbon credits in the importing country, introduces the tax exemption amount in the importing country, and also obtains the amount of tax paid by the corporate. Based on this, the service system can calculate carbon tariffs based on the quantity of products, product carbon emissions, price of carbon credits, tax exemption amount, and tax paid, and create a carbon tariff declaration report when corporate export products are exported to the importing country.

[0008] Furthermore, the service system can obtain carbon credit prices, exemption amounts, and product carbon footprint tax items from external systems, calculate carbon tariffs based on this information, and prepare carbon tariff declaration reports when exporting corporate export products to the importing country.

[0009] Furthermore, within the service system, it is possible to obtain the carbon footprint of corporate export products through carbon inventories. In this case, based on the allocation criteria for energy resource use, all categories of organizational greenhouse gases are allocated to the raw material acquisition stage, production and manufacturing stage, distribution and sales stage, product use stage, and waste recovery stage. All categories of organizational greenhouse gases include direct greenhouse gas emissions, indirect energy greenhouse gas emissions, and other indirect greenhouse gas emissions.

[0010] Based on an embodiment of the carbon tariff calculation method, the carbon tariff is equal to the product's carbon emissions multiplied by the price of the carbon credits, and then multiplied by the quantity of the product.

[0011] Furthermore, the service system can obtain import country carbon tariff and regulatory databases and carbon credit prices from the import country's carbon tariff and regulatory databases through its application interface. The service system can also connect through its application interface to a product carbon footprint system for obtaining product carbon footprints, a business operations and sales data system for providing business operations and sales data, a national carbon tariff regulation, industry, product and raw material system for obtaining national carbon tariff regulations and including tax codes for various taxable products, a national carbon tariff tax item system for obtaining taxable items in different countries, a national carbon tariff exemption system for obtaining the exemption amounts set by each country for different products, a national local carbon credit price system for obtaining the carbon credit prices set by each country, and a paid carbon price system for each exporting country for obtaining the taxes already paid by companies at the place of manufacture and production of their products.

[0012] To further understand the features and technical content of the invention, please refer to the detailed description of the present invention and the accompanying drawings below. However, the accompanying drawings provided are for reference and illustrative purposes only and are not intended to limit the scope of the claims of the present invention. [Brief explanation of the drawing]

[0013] [Figure 1] This is a schematic diagram illustrating an embodiment of a service system for calculating carbon tariffs. [Figure 2] This is a schematic diagram illustrating an embodiment of the connection relationship between a service system and an external system. [Figure 3] This figure shows an embodiment of the flow of product carbon footprint in corporate sales data. [Figure 4] This is a schematic diagram illustrating an example of the data relationship between organizational greenhouse gas inventory categories and product carbon footprint stages. [Figure 5] This is a flowchart illustrating an example of how carbon tariffs are calculated. [Figure 6] This is a schematic diagram illustrating an implementation of applying a service system to the European Union's carbon border adjustment mechanism to declare carbon tariffs. [Modes for carrying out the invention]

[0014] Embodiments disclosed in this invention are described below. Those skilled in the art will be able to understand the merits and effects of this invention from the information disclosed herein. This invention can be carried out or applied in other different embodiments. Each detail herein can also be modified and altered in equal measure, without departing from the spirit of the invention, based on various viewpoints or applications. The drawings of this invention are for simple and schematic purposes only and do not represent actual dimensions. Further technical details of the invention will be described in the following embodiments, but the information disclosed herein is not limited to this invention. The term "or" used herein may include any one or more combinations of the relevant items, depending on the actual situation.

[0015] Throughout this specification, terms such as “first,” “second,” etc., may be used to describe various components and signals, but it should be understood that these components and signals should not be limited by these terms. These terms are primarily used to distinguish one component from another, or one signal from another. Furthermore, the term “or” as used herein may, as appropriate, include any one or a combination of the relevant enumerated items.

[0016] This specification discloses a method for calculating carbon tariffs and a service system for performing carbon tariff calculations. The service system realizes a carbon tariff calculation service for enterprises through the cooperation of computers, software, and networks. Based on the information provided by enterprises through the functions of the software, the product carbon footprint is obtained, and further, by combining the enterprise operation and sales data, the differences in carbon tariff items (HS codes or NAICS) of various countries, the differences in product carbon footprint items, the differences in carbon tariff exemptions, and the price differences in local carbon credits for simulation and calculation, it is possible to calculate the carbon tariffs in the operation of enterprises. It is also possible to introduce the calculated carbon tariffs into the enterprise's profit and loss statement (Profit and Loss Statement, P&L).

[0017] The technical purpose of realizing the carbon tariff calculation method disclosed in this specification by computer technology is to respond to the increasing awareness of international carbon prices. In 2023, bills related to carbon tariffs, such as the Carbon Border Adjustment Mechanism (CBAM) by the European Union and the Clean Competition Act (CCA) in the United States, have been continuously proposed. These are based on the background that the items are huge and frequently changing, the legal norms are constantly updated, and there is a shortage of professional knowledge and staffing in general enterprises. In contrast, the present invention proposes a solution to meet the needs of enterprises for simulating and calculating carbon tariffs. This can solve problems such as the shortage of personnel with professional knowledge, the monitoring of carbon border tariff bills and their changes in various countries, and the monitoring of price fluctuations of local carbon credits. It is also possible to introduce the results of simulation and calculation into the enterprise's profit and loss report.

[0018] The service system for performing the carbon tariff calculation method is realized through the cooperation of computer technology, the software program executed therein, and network technology. Please refer to the schematic diagram of the embodiment of the service system shown in FIG. 1.

[0019] The service system 100 shown in FIG. 1 includes a computer system, through which the service system realizes a service for assisting the carbon tariff calculation of enterprises. The computer system includes main hardware components such as an arithmetic circuit 101, a memory module 103, and a communication module 105, and cooperates with software components in the service system 100 to achieve the purpose of calculating carbon tariffs. The service system 100 includes an enterprise operation and sales database 107 realized by software and a storage device, and is used to store enterprise operation and sales data 171 obtained from enterprises, carbon tariff regulations 173 of various countries obtained from external systems, product carbon footprint tax items 175 of various countries (referring to the importing places of enterprise export products), prices of carbon credits of various countries 177, and paid expenses 179 of each exporting country provided by the enterprise.

[0020] According to an embodiment, the service system 100 mainly provides a function of filtering complex information held by enterprises. With this function, it is possible to easily filter information such as carbon tariff regulations 173 of various countries, product carbon footprint tax items 175, and prices of carbon credits 177 as needed. In addition to obtaining a list of direct and indirect carbon emissions in the enterprise's products based on the enterprise operation and sales data 171 provided by the enterprise, such as information on export product items and importing places of exports, information such as paid expenses 179 of each exporting country is obtained, and the carbon tariff when the product is exported to various places can be calculated using the arithmetic circuit 101.

[0021] Companies conduct carbon inventories through data collection methods such as questionnaires, obtaining organizational greenhouse gas inventories and product carbon footprint information. According to the embodiment, these questionnaires can be realized as carbon asset management reports. For example, reports can be designed using Microsoft Excel® to perform carbon inventories for company export products. As shown in Table 1, the columns for company operational sales data to be obtained under the European Union's carbon border adjustment mechanism include product manufacturing process, type of aggregated good or precursor, product tax codes (CN Codes), tax code name (CN Name), product name, direct carbon emissions (direct SEE), indirect carbon emissions (indirect SEE), total carbon emissions (total SEE), units (metric tons of CO2e), share of emissions by default value, and source for electricity emission factor (EF).

[0022] [Table 1]

[0023] Thus, the service system 100 operates using software methods and, based on the needs of the companies (export products and import locations), connects to the first company database 111 and the second company database 112 via the communication module 105 using the network 10 to obtain various company operation and sales data 171 to derive the carbon footprint of the products provided by the companies. For example, information such as the company's work order production information, manufacturing parts or parts received lists, sales records, greenhouse gas inventory data, and supplier carbon emission factors can be obtained from the first company database 111 and the second company database 112. Examples include the work order production information shown in Tables 2 and 3, the manufacturing parts or parts received lists, and the carbon emissions and carbon emission factors of the raw materials themselves in raw material acquisition as listed in Table 4. In addition, data related to the organizational greenhouse gas inventory shown in Table 5 can be obtained, and based on this, carbon emissions and factors when specific emission sources are allocated to the manufacturing process can be calculated. Examples of emission sources when manufacturing products within a company are shown in Table 6. Furthermore, the service system 100 can also set different allocation principles for selected emission sources, such as capacity allocation, weight allocation, processing time allocation, and quantity allocation. See Table 7 for examples of allocation criteria settings.

[0024] Finally, the service system 100 can create a corporate sales database 107 based on corporate sales data 171 provided by the company, as shown in the example above. It can also calculate the carbon footprint of products based on allocation settings and carbon emission factors. The results are shown in Table 8.

[0025] [Table 2]

[0026] [Table 3]

[0027] [Table 4]

[0028] [Table 5] TIFF2026079649000007.tif220159

[0029] [Table 6]

[0030] [Table 7]

[0031] [Table 8]

[0032] The enterprise sales database 107 also includes external systems to which the service system 100 connects via a communication module 105 over a network 10. For example, carbon tariff regulations 173 of the importing country, product carbon footprint tax items 179, and carbon credit prices 177 can be obtained from the carbon tariff and regulation database 115 through an application interface (API). Subsequently, it is possible to determine whether a particular product is subject to carbon tariffs (based on HS codes) based on energy resource utilization allocation criteria, and to obtain product carbon footprints only for products that require taxation.

[0033] In this way, the service system 100 can determine the countries to which the company's products are exported based on the aforementioned corporate operation data, and by querying the carbon tariff items subject to taxation in each country, it can filter the taxable items and emission sources. Furthermore, by adding the carbon credit prices, which differ for each country (by querying carbon credit price information provided by servers corresponding to each country, it is possible to obtain items already taxed in each country and their prices) and tax exemptions, it is possible to obtain the "Carbon Leakage Exposure Factor".

[0034] The service system 100 can acquire dynamically changing and progressively modified information by connecting with an external system (for example, the carbon tariff and regulation database 115 shown in the embodiment described above). In particular, it can acquire information on different carbon tariff items set by each country, the price of carbon credits, and the exemption amount. Please refer to the schematic diagram showing the connection relationship between the service system and the external system submitted in the specification shown in Figure 2.

[0035] As shown in Figure 2, the service system 100 can obtain relevant information for calculating carbon tariffs and perform complex calculations and carbon border tariff simulations for business operations by connecting to external systems through a network and application interface (API). These external systems are realized by data servers published by national governments and server systems built by individual companies. Based on the various data provided, the system may be classified into: a product carbon footprint system 201 that acquires product carbon footprints; a corporate sales data system 202 that exists in each corporate system and provides corporate sales data; a national carbon tariff regulations, industry, product and raw material system 203 that acquires national carbon tariff regulations, including tax codes for taxable products, such as the globally common HS Code (HS Code) and the European Union's import tax code (CN Code); a national carbon tariff tax item system 204 that acquires taxable items from different countries; a national carbon tariff exemption system 205 that acquires tax exemption amounts set by each country for different products; a national local carbon credit pricing system 206 that acquires the unique carbon credit prices set by each country; and a paid carbon price system 207 for each exporting country that acquires the amount of tax already paid by companies at the place of manufacture / production of the product, which can be used for carbon tariff deductions at the importing country.

[0036] In order for a company to calculate the carbon tariff on products when exporting them to each importing country, it is necessary to obtain the carbon footprint of each product as a prerequisite. For an overview of this process, please refer to the diagram of an embodiment showing the flow of product carbon footprints in corporate sales data, as shown in Figure 3.

[0037] The complete carbon footprint of a product includes at least the production stage (raw materials and processing), the transportation stage, the use stage, and the waste recovery stage. An embodiment, as shown in Figure 3, obtains the carbon footprint of a company's exported products through a carbon inventory within the service system. In this process, the entire range of organizational greenhouse gases is allocated to the raw material acquisition stage 31, the production and manufacturing stage 32, the distribution and sales stage 33, the product use stage 34, and the waste recovery stage 35, based on energy resource utilization allocation criteria.

[0038] In the raw material acquisition stage 31, carbon emissions are generated through processes such as the manufacture of main raw materials 311 and the produced main raw materials 312, the manufacture of auxiliary raw materials 313 and the produced auxiliary raw materials 314, the manufacture of packaging 315 and the produced packaging 316, as well as the transportation of raw materials after the raw material production process and the treatment of waste 36 (including wastewater and waste gas), which form the carbon footprint of the raw material acquisition stage 31.

[0039] In the production stage 32, carbon emissions are generated by the input of materials 321, different manufacturing processes, such as the illustrated first manufacturing process 322 and second manufacturing process 323, as well as subsequent processes such as packaging 324, storage 325, and shipping 326, in addition to subsequent transportation processes and waste treatment of wastewater and waste gas 36, thus forming the carbon footprint of the production stage 32.

[0040] In the distribution and sales stage 33, when the packaged products are transported to the agent / sales base 331, the disposal of waste packaging materials 36 generated at the agent / sales base 331 is also included, and these processes result in carbon emissions, forming the carbon footprint of the distribution and sales stage 33.

[0041] In the consumer use stage 34, energy 341 is used during consumer use 342 when the product is delivered to the consumer, and waste packaging 343 is generated. Furthermore, in the final disposal and collection stage 35, carbon emissions are generated during the waste collection process 352 using energy resources 351, and these constitute the carbon footprint of the product.

[0042] However, in different country settings, specific stages, specific processes, and the products associated with direct or indirect carbon emissions at each stage are listed, and carbon tariffs are imposed on the carbon footprint based on these.

[0043] Figure 4 shows a schematic diagram illustrating an example of the data relationship between organizational greenhouse gas inventory categories and product carbon footprint stages applicable to the calculation of carbon tariffs.

[0044] The carbon inventory information 40 shown in this example includes all categories of organizational greenhouse gases. These categories cover Scope 1: direct greenhouse gas emissions, Scope 2: indirect energy greenhouse gas emissions, and Scope 3: other indirect greenhouse gas emissions. Based on the greenhouse gas emissions defined in each of these categories, the corresponding organizational greenhouse gas inventory and product carbon footprint are derived.

[0045] For detailed information on each category, please refer to the diagram descriptions. Category 1 includes 1.1 direct emissions from stationary combustion sources, 1.2 direct emissions from mobile combustion sources, 1.3 direct emissions and removals from industrial processes, 1.4 direct and transient emissions of greenhouse gases released by anthropogenic systems, and 1.5 direct emissions and removals from land use, land use change, and forestry. Category 2 includes 2.1 indirect emissions from power input and 2.2 indirect emissions from energy input. Category 3 includes 3.1 Emissions from upstream transport and distribution of goods (Scope 3-4), 3.2 Emissions from downstream transport and distribution of goods (Scope 3-9), 3.3 Emissions from employee commuting (Scope 3-7), 3.4 Emissions from transporting customers and visitors, 3.5 Emissions from business travel (Scope 3-6), 5.1 Emissions or removal at the use stage (Scope 3-11), 5.2 Emissions from downstream leased assets (Scope 3-13), 5.3 Emissions at the end of the product life cycle (Scope 3-12), 5.4 Emissions from investment (Scope 3-15), Emissions from processing of sold products (Scope 3-10), Patent management (Scope 3-14), and 6.1 Indirect greenhouse gas emissions.

[0046] In the process of implementing a carbon inventory, a corresponding carbon footprint is formed based on the tissue greenhouse gases generated at each category and stage of product manufacturing. Based on the illustrated embodiment, the service system can allocate carbon inventory information 40 (all categories of tissue greenhouse gases) to the corresponding stages of the manufacturing process using an energy resource utilization allocation criterion 41. In this example, based on the embodiment in Figure 3, the product carbon footprint stages shown in Figure 4 include the raw material acquisition stage 43, the production and manufacturing stage 44, the distribution and sales stage 45, the product use stage 46, and the waste recovery stage 47. This allows the objectives of the carbon inventory to be achieved.

[0047] For a method of calculating carbon tariffs through the service system described in the above embodiment, please refer to the flowchart shown in Figure 5.

[0048] The service system acquires corporate sales data and derives product carbon emissions and related information, including the quantity of corporate export products, carbon footprint, and product carbon emissions (step S501). Subsequently, it introduces the carbon tariff regulations of each country, particularly those of the country into which the corporate export products are imported, from an external system (step S503). At the same time, it introduces the carbon footprint tax items of each country (step S505). This allows the system to obtain the tax exemption amount for each country (step S507) and the price of carbon credits for each country (step S509), and to obtain the amount of taxes paid by the company in each country from the corporate report (step S511). Thus, the service system creates a carbon tariff report for the company to declare when exporting export products to the importing country, based on the quantity of products, product carbon emissions, price of carbon credits, tax exemption amount, and amount of taxes paid (step S513). Finally, it performs the declaration to the importing country and calculates the carbon tariff (step S515).

[0049] Here, in preparing the carbon tariff declaration report in step S513, based on the embodiment, the leading instructions for the report declaring the European Union carbon tariff include a table of contents, a user guide, and a code list. The main declaration contents include manufacturer information, manufacturer emission source data, emissions and energy, production and manufacturing processes, purchase precursors, tools and detailed guidelines, and data to explain to the declarant. The data to explain to the declarant includes a summary of process, a summary of products, and a summary of communication.

[0050] In step S515, the carbon tariff is calculated based on the company's business operations and sales data, as well as the price, exemption amount, and product carbon footprint tax items of the imported carbon credits obtained from external systems. As one embodiment of the calculation of the carbon tariff, the formula of the European Union's Carbon Border Adjustment Mechanism (CBAM) can be referenced.

[0051] In accordance with the European Union's carbon border adjustment mechanism, it is necessary to obtain embedded emissions of greenhouse gases in the production process of a product. Embedded emissions are carbon emissions that include both direct and indirect emissions, expressed as carbon dioxide (CO2) or the carbon dioxide equivalent (CO2e) of related greenhouse gases. These emissions correspond to the carbon emissions of raw materials and processing at the production stage, compared to the product carbon footprint shown in Figure 3. A CBAM certificate is an example of a carbon tariff, and it is necessary to calculate specific embedded emissions (SEE). Specific embedded emissions refer to the amount of carbon dioxide equivalent contained in one ton of a specific product. To calculate carbon emissions, it is necessary to classify them into two types: simple goods and complex goods.

[0052] The specific carbon emissions of a simple product are calculated by Equation 1. Here, SEE g AttrEmg represents the carbon emissions (tCO2e / t) of a specific product, while AttrEmg represents the carbon emissions generated by the manufactured product. g ) includes direct carbon emissions (DirEm) and indirect carbon emissions (IndirEm). Also, AL g This represents the quantity of goods produced, and the unit can be tons.

[0053] Formula 1: SEE g =AttrEm g / AL g

[0054] The specific carbon emissions of complex products are calculated by Equation 2. Here, SEE g represents the carbon emissions of a specific product (tCO2e / t), and AttrEm g represents the carbon emissions generated by the produced product. This carbon emissions includes direct carbon emissions (DirEm) and indirect carbon emissions (IndirEm). Also, EE InpMat represents the total embodied carbon emissions of the raw materials (input materials) used in the production process, which is shown by Equation 3. Furthermore, AL g represents the quantity of the produced product, and the unit can be tons. In Equation 3, M represents raw materials, and the purpose is to calculate the total embodied carbon emissions from the i-th raw material (Mi) to the n-th raw material (Mn).

[0055] Equation 2: SEE g =[AttrEm g +EE InpMat / AL g

[0056] Equation 3: TIFF2026079649000011.tif38127

[0057] After calculating the specific carbon emissions based on the above Equation 1 or Equation 2, the carbon border tax can be calculated, and it is possible to obtain a certificate of the Carbon Border Adjustment Mechanism (CBAM) implemented by the European Union. The carbon border tax is equal to the value obtained by multiplying the product carbon emissions (embedded emissions) by the carbon price and further multiplying by the product quantity (quantity).

[0058] Furthermore, the quantity of the aforementioned CBAM certificate can indicate the carbon duty that a company must pay when exporting from an exporting country (e.g., the company's location) to an importing country (a specific country or the European Union). This is based on Formula 4, where the obligation referred to in Formula 4, e.g., the CBAM obligation, refers to the carbon duty after the company's products have been imported into the European Union and the declaration obligation has been fulfilled. Subtracting the carbon charges already paid at the exporting country (production country) yields the adjusted carbon duty at the importing country (e.g., the European Union).

[0059] Formula 4: [(Actual carbon emissions from manufactured products) - (Tax exemption amount)] × (Total product import volume) × (Average weekly carbon credit price) = (Obligation); and (Obligation) - (Carbon charges already paid at the exporting country) = (Adjustment amount).

[0060] The aforementioned adjustment amount represents the carbon tariff that a company must pay when exporting its products to the importing country (in this case, the European Union). Based on the European Union's carbon border adjustment mechanism, the quantity of CBAM certificates that the company must bear is calculated.

[0061] For example, suppose product A has an actual carbon emission of 10 tCO2 / ton, and the European Union grants product A a free emission allowance of 2 tCO2 / ton. Also, if the average weekly carbon credit price is 50 euros / tCO2, and the exporting country does not impose a carbon charge (0 euros / tCO2), then if the total amount of imported product A is 5 tons, the carbon tariff payable in the European Union would be calculated as follows:

[0062] (1) Quantity of CBAM certificates for product A = (Actual emissions - European Union's free emission allowance for relevant products) × Total imports = (10 - 2) × 5 = 40 CBAM certificates;

[0063] (2) CBAM obligation for product A = Quantity of CBAM certificates × Average weekly carbon credit price = 40 × 50 = 2000 euros;

[0064] (3) CBAM adjustment amount for product A = CBAM obligation - tax already paid in the exporting country = 2000 - 0 = 2000 euros.

[0065] Figure 6 shows a schematic diagram of an embodiment in which a service system declares carbon tariffs based on the European Union's Carbon Border Adjustment Mechanism. In this embodiment, the service system 100 is used to provide companies with assistance in registering with the European Union's Carbon Border Adjustment Mechanism (CBAM) and to generate declaration data for declaring carbon tariffs to the European Union.

[0066] The Carbon Customs Review Mechanism established by the European Union Executive Board grants supervisory authority 601 to the CBAM Authority 611 and the CBAM Review Unit 613. This CBAM Review Unit 613 conducts verification 605 with suppliers 617 that manufacture and sell products. This allows suppliers 617 to request the calculation of carbon customs duties and the preparation of carbon customs duty declaration reports using the service system 100 disclosed herein. Meanwhile, the review 603 of the relevant application data is passed on to the CBAM Authority 611 and the CBAM Registration System 615 for execution.

[0067] If supplier 617 requests service system 100 to calculate carbon tariffs and prepare a carbon tariff declaration report, it is possible to prepare a CBAM report based on the embodiment of the carbon tariff calculation method described above. Here, supplier 617 provides the declaration data. This data should include, as described in the embodiment above, the total import emissions of the product, the carbon emissions of the CBAM product, the dimensions of the product, the carbon emissions of the equipment, the direct embedding carbon emissions, the indirect embedding carbon emissions, the manufacturing method, and the acceptance parameters. Optionally, items that can be entered include the operator of the manufacturing equipment, manufacturing equipment information, supporting documents regarding carbon emissions, and the amount of carbon tariffs already paid. Based on this, the carbon tariff payable when the product is imported into the European Union is calculated.

[0068] After the service system 100 generates the relevant declaration data, that is, when an authorized CBAM declarant 619 who is qualified to declare to the CBAM registry submits the declaration data 607 to the CBAM registration system 615 and requests a review of the data, the carbon tariff declared by the supplier 617 is also reviewed through the CBAM competent authority 611.

[0069] In summary, to enable companies to more easily cope with the complexity of carbon tariffs imposed on imported goods and the ever-changing regulations, this specification discloses a method for calculating carbon tariffs and a service system for operating that method. Based on the embodiments described above, the service system provides companies with the ability to obtain product carbon footprints and carbon emissions. The service system can also obtain carbon credit prices, exemptions, and paid taxes from external systems and calculate the carbon tariffs that companies must pay when exporting products to the importing country. Furthermore, to accommodate differences in national regulations, diversity of tax items, and fluctuations in carbon credit prices, the service system can perform calculations based on product carbon footprints. In this way, companies can systematically calculate carbon tariffs on their export products.

[0070] The information disclosed above represents only preferred embodiments of the present invention and does not limit the scope of the claims. Therefore, all equivalent technical modifications made based on the specifications and accompanying drawings of the present invention are included within the scope of the claims. [Explanation of Symbols]

[0071] 10 Networks 100 Service Systems 101 Arithmetic circuit 103 Memory Module 105 Communication Module 107 Corporate Sales Database 171 Company Operation and Sales Data 173 Carbon Tariff Regulations 175 Product Carbon Footprint Tax Items Price of 177 carbon credits 179. Paid expenses from each exporting country 111 First Corporate Database 112 Second Corporate Database 115 Carbon Tariff and Regulatory Database 100 Service Systems 201 Product Carbon Footprint System 202 Corporate Operations Sales Data System 203 Carbon tariff regulations in various countries, industries, products and raw material systems 204 Carbon Tariff Taxation System in Various Countries 205 Carbon Tariff Exemption Systems of Various Countries 206 Local carbon credit pricing systems in various countries 207 Carbon pricing systems paid by each exporting country 31. Raw material acquisition stage 311 Manufacturing of main raw materials 312 Main raw materials 313 Manufacturing of auxiliary raw materials 314 Auxiliary raw materials 315 Packaging manufacturing 316 Encasing 32 Production and Manufacturing Stage 321 Adding materials 322 First Manufacturing Process 323 Second manufacturing process 324 Packaging 325 Save 326 shipments 33. Delivery and Sales Stage 331 Agents / Sales Offices 34. Product Usage Stages 341 Energy 342 Consumer use 343 Waste packaging materials 35. Waste Collection Stage 351 Energy Resources 352 Waste Collection 36. Waste Disposal 40. Carbon Inventory Information 41. Allocation Criteria for Energy Resource Utilization 43. Raw material acquisition stage 44 Production and Manufacturing Stage 45 Sales and Delivery Stage 46 Product Usage Stages 47. Product Disposal Stage 601 Supervisory Authority 603 Review of application data 605 Verification 607 Submission of declaration data 611 CBAM Supervising Authority 613 CBAM assessment units 615 CBAM Registration System 617 suppliers 619 Lawful Declarant S501~S515 Step

Claims

1. The computer system executes, This involves obtaining corporate operational sales data from a corporate database, and acquiring the quantity of corporate export products, carbon footprint, and product carbon emissions, This includes introducing carbon tariff regulations in the importing country, which include obtaining the price and tax items of carbon credits in the importing country for the aforementioned company's exported products, To introduce a duty-free amount for the importing country, For a company to receive the amount of tax paid, To calculate carbon tariffs based on the quantity of the aforementioned products, product carbon emissions, carbon credit prices, tax exemption amounts, and tax amounts paid, and to prepare a carbon tariff declaration report for exporting the aforementioned corporate export products to the aforementioned importing country, including, A method for calculating carbon tariffs characterized by the following features.

2. The method for calculating carbon tariffs according to claim 1, wherein the computer system obtains the price, tax exemption amount, and product carbon footprint tax items of the importing country from an external system, calculates carbon tariffs based thereon, and prepares a carbon tariff declaration report for exporting the company's export products to the importing country.

3. The method for calculating carbon tariffs according to claim 1, wherein the computer system obtains the carbon footprint of the company's exported products through a carbon inventory and allocates the entire range of organizational greenhouse gases to the raw material acquisition stage, the production and manufacturing stage, the distribution and sales stage, the product use stage, and the waste recovery stage based on the allocation criteria for energy resource use.

4. The method for calculating carbon tariffs according to claim 3, wherein the aforementioned entire category of organizational greenhouse gases includes direct greenhouse gas emissions, indirect energy greenhouse gas emissions, and other indirect greenhouse gas emissions.

5. The method for calculating a carbon tariff according to any one of claims 1 to 4, wherein the carbon tariff is equal to the value obtained by multiplying the carbon emissions of the product by the price of carbon credits and then by the quantity of the product.

6. The carbon tariff on products exported by the aforementioned company from the exporting country to the importing country is: The method for calculating carbon tariffs according to claim 5, wherein the tariff is calculated by the formula [(actual carbon emissions from the manufactured product) - (exemption amount)] × (total product import volume) × (average weekly carbon credit price) = (obligation), where (obligation) - (amount of tax paid at the exporting country) = (adjustment amount).

7. The method for calculating carbon tariffs according to claim 6, wherein the calculation of the carbon tariff is to calculate the quantity of carbon border adjustment mechanism certificates implemented by the European Union.

8. A service system equipped with a computer system that performs calculations of carbon tariffs, The computer system is equipped with an arithmetic circuit, a memory module, and a communication module, and further includes a corporate sales database. The computer system is connected to the corporate database and the carbon tariff and regulatory database via the communication module. The aforementioned service system is This involves obtaining corporate operational sales data from a corporate database, and acquiring the quantity of corporate export products, carbon footprint, and product carbon emissions, This includes introducing carbon tariff regulations in the importing country that include obtaining the price and tax items of carbon credits in the importing country for the aforementioned company's exported products, To introduce a duty-free amount for the importing country, The aforementioned company acquires the amount of tax paid, To calculate carbon tariffs based on the quantity of the aforementioned products, product carbon emissions, carbon credit prices, tax exemption amounts, and tax amounts paid, and to prepare a carbon tariff declaration report for exporting the aforementioned corporate export products to the aforementioned import destination, To do A service system characterized by the following features.

9. The service system according to claim 8, wherein the service system obtains the tax exemption amount and carbon credit price of the importing country from the carbon tariff and regulatory database of the importing country through an application interface.

10. The aforementioned service system further provides, through its respective application interface, A product carbon footprint system for obtaining product carbon footprints, A corporate sales system that provides the aforementioned corporate sales data, National carbon tariff regulations, industry, product and raw material systems, including tax codes for various taxable products, and The carbon tariff tax item systems of each country, which acquire tax items from different countries, Each country has its own carbon tariff exemption system, which allows for the acquisition of different exemption amounts set by each country for different products. The carbon credit pricing system in each country, which obtains the carbon credit prices set by each country, The paid carbon pricing system of each exporting country, which acquires the amount of taxes already paid by the company at the location of its product manufacturing and production, Connected to The service system according to claim 9.

11. The service system according to claim 8, wherein the service system obtains the carbon footprint of the company's exported products through a carbon inventory and allocates the entire range of organizational greenhouse gases to the raw material acquisition stage, production and manufacturing stage, distribution and sales stage, product use stage, and waste recovery stage based on energy resource utilization allocation criteria.

12. The service system according to any one of claims 8 to 11, wherein the carbon tariff is the value obtained by multiplying the carbon emissions of the product by the price of carbon credits and then by the quantity of the product.

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