「淨零排放」為聯合國預計於2050年達成之目標，而臺灣在配合國際減排目標的同時，卻較少針對不同外銷出口策略所產生的溫室氣體排放，以及國際社會逐漸在推動的碳邊境稅／費制度予以探討。因此，本研究旨在透過2021年的鳳梨禁運事件，探討臺灣在轉向出口多元化的過程中，因不同出口策略而影響的溫室氣體排放，並以此對國內碳費政策的實施提供建議。研究結果發現，相較於過去對中國出口的依賴與集中，臺灣在朝向出口多元化發展的同時，不僅因著過去的路徑依賴，對日本形成「出口再集中」的趨勢，也在航運過程中對環境造成了更多的負擔。此外，考量臺灣鳳梨在日本市場的競爭力問題和當前本土相對低廉的碳費費率，要在外銷市場競爭力與淨零排放目標間取得合適的平衡點，仍然是一大挑戰。據此，有鑑於碳邊境稅／費的推動為未來國際社會之趨勢，本文認為臺灣應積極參與日本國境碳稅調整措施及國際邊境稅調整機制的相關討論，並努力推動「關稅碳稅化」的貿易協定，作為平衡市場競爭力與淨零排放目標兩難問題的解方。

“Net-zero emissions” is a target set by United Nations to be achieved by 2050. While Taiwan aligns with international emission reduction goals, it has shown limited focus on greenhouse gas emissions related to various export strategies and the global trend of carbon border adjustment mechanisms (CBAM) which is promoted by the international community. Therefore, this study aims to investigate the impact of greenhouse gas emissions influenced by different export strategies during Taiwan’s shift towards export diversification by the 2021 pineapple export ban incident as a case study. The findings intend to provide recommendations for the implementation of domestic carbon pricing policies. The research reveals that, compared to the past heavy reliance and

concentration of exports to China, Taiwan’s shift towards export diversification has not only led to a “re-concentration of exports” towards Japan due to the past dependencies but has also imposed a greater environmental burden during shipping. Additionally, considering the competitiveness issues of Taiwanese pineapples in the Japanese market and the relatively low domestic carbon pricing, finding an appropriate balance between market competitiveness and achieving net-zero emissions is challenging. In light of the emerging global trend of carbon border adjustment mechanisms, this study suggests that Taiwan actively engage in discussions related to Japan’s border carbon adjustments (BCAs) and international border tax adjustment mechanisms. Efforts should be made to explore trade agreements involving “carbon tariff integration” as a solution to balancing market competitiveness with the goal of achieving netzero emissions.