AEGIS Group Info EU CBAM in Practise – The Challenge of Resource Shuffling

Resource shuffling is a carbon leakage avoidance strategy where foreign
producers or traders manipulate accounting and trade flows by exporting
their cleanest, low-carbon goods to the EU (to minimize the Carbon Border
Adjustment Mechanism (CBAM) cost) while diverting their dirtier, high
emission production to unregulated markets.