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Carbon credit market regulations

Carbon Credit Market Regulations
Currently, Thailand applies voluntary program called Thailand Voluntary Emission Reduction Program (“T-VER“) for controlling and managing of carbon credit market. No compulsory laws or regulations to control or manage of carbon credit market.

However, there are currently 3 draft laws related  to the carbon credit market under the process of public hearing which are:
1. Draft Act on Promoting Greenhouse Gas Reduction and Carbon Credits B.E. ….
2. Draft Act on Climate Change B.E. …. (proposed by Department of Climate Change and Environment, Ministry of Natural Resources and Environment
3. Draft Act on Climate Change B.E. …. (proposed by Ms. Saniwan Buaban, the House Representative)
(all herein after referred to as “Drafts“).
DefinitonsActivity dataNot mentioned in the guideline of T-VER.
Baseline yearNot mentioned in the guideline of  T-VER.
Compliance MechanismGoverning Authorities
Thailand Green House Gas Management Organization (Public Organization) (“TGO“).
Obligated Entities
As Thailand currently applies for voluntary program, thus, there is no spcified obligated entities. However, the definition of obligated entitiies are mentioned in the Drafts.
Application for Registration in T-VER
T-VER has designated the types and categories of the businesses registering to join the program (e.g. renewal energy business, transportation business, waste management business). Such businesses may submit application and required documents to TGO. The duration for consideration of the application is 60 days.
Once the business is registered, the business shall have the duty to prepare for monitoring report regarding amount of Green House Gas (“GHG“) emission for further requesting for carbon credit certificate.
GHG Emission Intensity Trajectory and TargetsThe Types of GHG
Under the guideline of T-VER, the GHG covers
◾ carecarbon dioxide (CO2)
◾ methane (CH4)
◾ nitrous oxide (N2O)
◾ hydrofluorocarbons (HFCs)
◾ perfluorocarbons (PFCs)
◾ sulfur hexafluoride (SF6)
◾ nitrogen trifluoride (NF3)
The Calculation of GHG Emissions Intensity
The calculation of GHG emission intensity  will be calculated by the business opeartor. Given that the sum amount of GHG emission result known as “Ery”, it must contain no decimal.
Monitoring and Reporting ProcessSubmission of Monitoring Report of GHG Emission
The business is required to prepare the monitoring report of GHG emission for further requesting for  carbon credit certificate. The monitoring report of GHG emission must be submitted together with
1) Verification report made by a third party known as Validation and Verification Body (“VVB“)
2) Calculation of the amount of GHG emission in excel form
3) Lists of tools used for recording of GHG emission of the business.
Verification and Assessment of PerformanceFor T-VER, the verification process applies the standard of ISO 14064-3:2019 for assessing the reduction of the GHG emission from the business. The verification and assessing must be conducted by VVB.
Issuance and Surrender of Carbon Credit CertificateIssuance of Carbon Credit Certificate
Business may request for carbon credit certification by submitting application and related documents to TGO. This certification must be requested within 2 years from the date which status of being business under T-VER is terminated. If the business operator fails to do within this period, they will no longer be able to request for further carbon credit certification for their business.
Once TGO approves the registration of carbon credit certificate, a carbon credit certificate will be issued within 20 working days from the date of completion of the review.
Surrender of Carbon Credit Certificate
The surrender of carbon credit certificate can be conducted through Thailand Carbon Credit Registry (“TCCR“) which is electronic platform for carbon credit market. 
Trading of Carbon Credit CertificatesTrading of Carbon Credit
The seller and buyer of carbon credit must have an account registered with TCCR, and every transaction (i.e. sellign and trading) has to be moitored and approved by the carbon credit registrar appointed by the TCCR.
Tax Benefit
Profits earned by business  from the sale of carbon credits in Thailand under T-VER  will be exempted from corporate income tax.
Banking of Carbon Credit CertificatesProvisions regarding banking and carbon credit certificate are not mentioned in the guideline of T-VER, including the expiration date of  carbon credit certificate.
Compliance with GHG Emission Intensity TargetsTGO will assessed the GHG emission amount of the business under T-VER for the improvement of GHG emission reduction.

Source: International Business August 2024 (antea-int.com)

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