- India and the UK signed a Free Trade Agreement (FTA) on May 6, 2025, after nearly three years of negotiations.
- A major hurdle in finalising the FTA was the UK’s proposed Carbon Border Adjustment Mechanism (CBAM) — a type of carbon tax on imports, set to apply from January 1, 2027.
- India opposed CBAM and proposed a “rebalancing mechanism” to mitigate its economic impact on Indian industries.
What is Carbon Tax?
- A tax on burning carbon-based fuels like coal, oil, and gas.
- Based on the carbon content of the fuel.
- Aimed at discouraging fossil fuel use and reducing CO₂ emissions.
- Makes users pay for climate damage caused by carbon emissions.
- Considered a form of pollution tax.
- Usually levied upstream (at the extraction or import stage).
- Helps achieve climate policy goals while generating public revenue.
Characteristics of Carbon Tax
- Price on Carbon: Directly sets a cost per ton of carbon emitted.
- Revenue Source: Funds can be used for green energy, environmental programs, or public redistribution.
- Predictable Costing: Offers a transparent, fixed cost structure for emissions, aiding business planning.
- Market Efficiency: Encourages innovation and investment in low-carbon technologies.
What is CBAM (Carbon Border Adjustment Mechanism)?
- A carbon pricing tool designed to tax imports based on carbon emissions from their production.
- Applies to sectors like aluminium, cement, fertilisers, hydrogen, iron, and steel.
- First introduced by the EU in 2021; the UK now proposes its own version.
- Objective: Prevent carbon leakage and ensure high environmental standards in domestic industries.
India’s Concerns with CBAM
- Developing countries, including India, argue that CBAM:
- Is discriminatory and violates climate equity.
- Ignores the “Common But Differentiated Responsibilities” (CBDR) under the UNFCCC.
- Indian ministers have labelled CBAM as “unfair” and not aligned with the Paris Agreement’s equity principles.
Impact on India
- CBAM could impact India’s export competitiveness:
- Over 15% of India’s exports go to the EU.
- In 2022–23, India exported $75 billion worth of goods to the EU.
India’s Domestic Response: Carbon Credit Trading Scheme (CCTS)
- CCTS launched in 2023 to develop a market-based mechanism for carbon reduction.
- Unlike EU/UK CBAM, India’s CCTS accounts for developmental needs and emission intensities.
- Key Features of CCTS:
- Two-tier mechanism:
- Compliance Mechanism – Obligated entities reduce GHG emission intensity to earn credits.
- Offset Mechanism – Voluntary projects can generate credits via emission reduction/removal.
- Not yet operational – Ministry notified Draft GEI Target Rules, 2025 to set emission norms and launch compliance.
- Two-tier mechanism:
The India–UK FTA signifies economic cooperation, but CBAM remains a point of friction. India’s balanced approach — trade negotiations, WTO protection, and domestic carbon market — reflects its evolving strategy on climate and trade policy.