Carbon Tax Assessment and Low-Carbon Adaptation Strategies to Support the CBAM: A Case Study of Highway No. 33 along the Thailand–Cambodia Border, Sa Kaeo Province

Abstract

This research aims to assess the carbon footprint of road freight transportation by truck groups and to evaluate carbon tax revenue from road freight transportation, as well as to propose adaptation strategies toward a low-carbon economy in response to the Carbon Border Adjustment Mechanism (CBAM). The study is conducted as a case study of Highway No. 33 along the Thailand–Cambodia border in Sa Kaeo Province. The carbon footprint assessment adopts a Cradle-to-Gate or Business-to-Business (B2B) approach.

The results indicate that, at the survey point on Highway No. 33 (before Aranyaprathet District) in the direction toward the Aranyaprathet border checkpoint, the average daily carbon dioxide equivalent (CO₂-eq) emissions amount to 1,035,655. 15 kilograms of CO₂-eq. Meanwhile, at the survey point on the same highway (before Aranyaprathet District) in the direction toward Sa Kaeo Province, the average daily CO₂-eq emissions are higher, totaling 1,269,017.708 kilograms of CO₂-eq. Regarding the carbon tax assessment for freight trucks with six wheels or more at the survey point on Highway No. 33 in the direction toward Sa Kaeo Province, the findings reveal that carbon tax collection could generate up to 46.22 million baht in annual revenue for the government. Among all truck categories, ten-wheel trucks contribute the highest annual carbon tax payments, accounting for 38.81 percent of the total carbon tax revenue, equivalent to 17,939,750 baht. Although Thailand’s border trade businesses are not directly affected by the CBAM, as they do not export goods directly to the European Union, they are indirectly involved through regional supply chains. Therefore, improving transportation efficiency and applying green logistics concepts are considered appropriate strategies for adaptation toward a low-carbon economy in preparation for CBAM-related measures.