Avrupa Birliği Sınırda Karbon Düzenleme Mekanizması (SKDM) Hakkında Sık Sorulan Sorular

AB, iklim değişikliğiyle mücadele kapsamında Yeşil Mutabakat çerçevesinde 2030 yılına kadar sera gazı emisyonlarını %55 azaltmayı ve 2050 yılına kadar iklim açısından nötr olmayı hedeflemektedir. Bu doğrultuda Temmuz 2021'de sunulan "55'e Uyum" politikaları tasarlanmıştır. AB, kendi içindeki işletmelerin faaliyetlerini karbon vergisi veya emisyon ticaret sistemi olmayan AB dışı ülkelere taşıması anlamında kullanılan “karbon kaçağı” (carbon leakage) riskini azaltmayı amaçlamaktadır.

Bu kapsamda demir-çelik, alüminyum, gübre, çimento, elektrik ve hidrojen sektörlerinde belirlenen ürünler için SKDM AB SKDM'nin geçiş aşaması 1 Ekim 2023'te; mali yükümlülük getiren kesin dönemi ise 1 Ocak 2026'da yürürlüğe girmiştir. Düzenleme ile AB'deki ithalatçıya SKDM kapsamındaki ürünlerin emisyonlarını hesaplama ve çeyreklik dönemde raporlama yükümlülüğü getirilmiştir. Geçiş döneminde toplanan gömülü emisyon verileri, nihai dönemde kullanılacak metodolojinin geliştirilmesi amacıyla kullanılmıştır.

Basitleştirme paketi kapsamında SKDM kapsamındaki mallar için 50 tonluk bir muafiyet eşiği getirilmiştir. Yıllık olarak SKDM'ye tabi mallardan 50 tonun altında ithalat yapan şirketler, SKDM yükümlülüklerinden muaf tutulacaktır. Bu düzenlemenin, büyük çoğunluğu KOBİ'ler ve bireylerden oluşan yaklaşık 182.000 ithalatçıyı muafiyet kapsamına alması, buna karşılık kapsamdaki emisyonların yüzde 99'undan fazlasını muhafaza etmesi beklenmektedir.

SKDM demir-çelik, alüminyum, çimento, gübre, elektrik ve hidrojen sektörlerini kapsamaktadır. 2023 Mayıs tarihinde yayımlanan 2023/956 numaralı SKDM Tüzüğünün Ek I'inde ilgili sektörler altındaki gtip'ler ve kapsamdaki sera gazları listelenmektedir.

Demir-Çelik

CN code

Greenhouse gas

72 –

Iron and steel

Except:

 

7202 2 – Ferro-silicon

 

7202 30 00 – Ferro-silico-manganese

 

7202 50 00 – Ferro-silico-chromium

 

7202 70 00 – Ferro-molybdenum

 

7202 80 00 – Ferro-tungsten and ferro-silico-tungsten

 

7202 91 00 – Ferro-titanium and ferro-silico-titanium

 

7202 92 00 – Ferro-vanadium

 

7202 93 00 – Ferro-niobium

 

7202 99 – Other:

 

7202 99 10 – Ferro-phosphorus

 

7202 99 30 – Ferro-silico-magnesium

 

7202 99 80 – Other

 

7204 – Ferrous waste and scrap; remelting scrap ingots and steel

Carbon dioxide

2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites

Carbon dioxide

7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

Carbon dioxide

7302 – Railway or tramway track construction material of iron or steel, the following:
rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces,
sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates,
ties and other material specialised for jointing or fixing rails

Carbon dioxide

7303 00 – Tubes, pipes and hollow profiles, of cast iron

Carbon dioxide

7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

Carbon dioxide

7305 – Other tubes and pipes (for example, welded, riveted or similarly closed),
having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel

Carbon dioxide

7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

Carbon dioxide

7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

Carbon dioxide

7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections,
lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Carbon dioxide

7309 00 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas),
of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Carbon dioxide

7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas),
of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Carbon dioxide

7311 00 – Containers for compressed or liquefied gas, of iron or steel

Carbon dioxide

7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles,
of iron or steel

Carbon dioxide

7326 – Other articles of iron or steel

Carbon dioxide

 

Alüminyum

CN code

Greenhouse gas

7601 – Unwrought aluminium

Carbon dioxide and perfluorocarbons

7603 – Aluminium powders and flakes

Carbon dioxide and perfluorocarbons

7604 – Aluminium bars, rods and profiles

Carbon dioxide and perfluorocarbons

7605 – Aluminium wire

Carbon dioxide and perfluorocarbons

7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm

Carbon dioxide and perfluorocarbons

7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm

Carbon dioxide and perfluorocarbons

7608 – Aluminium tubes and pipes

Carbon dioxide and perfluorocarbons

7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

Carbon dioxide and perfluorocarbons

7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures
(for example, bridges and bridge-sections, towers, lattice masts, roofs,
roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns);
aluminium plates, rods, profiles, tubes and the like, prepared for use in structures

Carbon dioxide and perfluorocarbons

7611 00 00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas),
of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Carbon dioxide and perfluorocarbons

7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers),
for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated,
but not fitted with mechanical or thermal equipment

Carbon dioxide and perfluorocarbons

7613 00 00 – Aluminium containers for compressed or liquefied gas

Carbon dioxide and perfluorocarbons

7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated

Carbon dioxide and perfluorocarbons

7616 – Other articles of aluminium

Carbon dioxide and perfluorocarbons

Kimyasallar

CN code

Greenhouse gas

2804 10 00 – Hydrogen

Carbon dioxide

Elektrik

CN code

Greenhouse gas

2716 00 00 – Electrical energy

Carbon dioxide

Gübre

CN code

Greenhouse gas

2808 00 00 – Nitric acid; sulphonitric acids

Carbon dioxide and nitrous oxide

2814 – Ammonia, anhydrous or in aqueous solution

Carbon dioxide

2834 21 00 – Nitrates of potassium

Carbon dioxide and nitrous oxide

3102 – Mineral or chemical fertilisers, nitrogenous

Carbon dioxide and nitrous oxide

3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium;
other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

Except: 3105 60 00 – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

Carbon dioxide and nitrous oxide

 

Çimento

CN code

Greenhouse gas

2507 00 80 – Other kaolinic clays

Carbon dioxide

2523 10 00 – Cement clinkers

Carbon dioxide

2523 21 00 – White Portland cement, whether or not artificially coloured

Carbon dioxide

2523 29 00 – Other Portland cement

Carbon dioxide

2523 30 00 – Aluminous cement

Carbon dioxide

2523 90 00 – Other hydraulic cements

Carbon dioxide
12 Ayda Sürdürülebilirlik Almanya Tedarik Zinciri Yasası Avrupa Birliği Kurumsal Sürdürülebilirlik Özen Yükümlülüğü Avrupa Birliği Sınırda Karbon Düzenleme Mekanizması (SKDM) Hakkında Sık Sorulan Sorular Ormansızlaşmanın Önlenmesi Tüzüğü Sınırda Karbon Düzenleme Mekanizması (SKDM) Sürdürülebilirlik Destek Programları Türkiye Sürdürülebilirlik Raporlama Standartları(TSRS) Yeşil Sözlük