Hufbauer, Gary Clyde; Kim, Jisun - 2009
regulation about the energy
footprint of a product is not covered by the TBT agreement, it would be covered by
GATT Articles … imprecise
reference to a tax imposed at the border designed to match the economic effects of a
regulation on imports.
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But … allowance is a regulation, not a tax. Thus, the
rebate of an emission allowance on exportation is technically not a BTA …