According to the report, the European Union (EU) carbon taxes have reached a new high of €‎ 100/MT, making manufacturers worry that the EU carbon border tax (CBAM) has risen, and the cost of exports of EU products has increased. Ministry of Economic Affairs of Taiwan stated that the European Union's carbon price exceeded €‎100/MT, because the number of emissions in the power generation industry has increased due to the rise in coal-fired power generation after the Russia and Ukraine war.

The EU steel industry will be enjoyed 100% free nuclear distribution benefits. After the official implementation of the CBAM in 2026, the free nuclear distribution ratio of the steel industry still fell only 97.5%. Therefore, the manufacturers will be burdened with 2.5% of the carbon content of export products, which has a limited impact on the manufacturer's short-term.