미국 45Z 크레딧 및 수입 UCO: 2026에서 변경된 사항

법과 IRS가 말하는 것

IRS Notice 2026-53 2026 emissions rate table credit publishes. US, Canadian, Mexican UCO separately “other imported UCO” fuel produced before 2026-01-01 only. 2025 amendments indirect land-use change emissions calculation exclude sustainable aviation fuel higher credit amount end.

credit clean transportation fuel United States produced after 2024-12-31 sold 2029-12-31 runs. eligibility producer statute, regulations, IRS guidance judged—not trader summary vessel loaded where UCO.

feedstock-origin line plain terms

Before 2026 US plant imported UCO principle 45Z framework subject emissions table rules force work. After 2025-12-31 feedstock gate narrows: only US, Canadian, Mexican-origin material fuel seeking credit counts. China, Malaysia, Indonesia collected UCO Gulf, West Coast shipped post-2025 new production credit test meet not regardless freight competitive.

Canadian, Mexican UCO inside fence remain. June 2026 45ZCF-GREET model these feedstocks added producers emissions rate qualifying pathways calculate. refinery tax team technical; exporter simpler: oil generated collected prove not merely tanker called where.

“Other imported UCO” 2026 table fuel before 2026-01-01 produced transitional line new production loophole not. 2026 contracts production dates feedstock origin read not 2024 flows habits.

Asian other non-North-American UCO US value one source 2026 onward fuel lost. cargo imported processed still; producer RFS other programmes fuel sell may. demand 45Z narrowed vanish not. margin producer imported feedstock attach tax credit supports no what changes.

UCO 수출업체에 대한 의미

Trade flows delay react. Chinese customs trade press May 2026 US largest Chinese UCO destination still. past routing forecast not. some cargoes non-45Z pathways, inventory strategies, before origin rule contracts. new business each buyer eligibility rules not last year port statistics.

Exporters diligence more origin questions expect: collection records, EU markets self-declarations certifications, buyer plant 45Z assumes clarity. low price “US demand” without programme stated conversation not term sheet UCO.

US producer every feedstock lot origin tax question now. contracts UCO generated collected country state not loading port only. re-exported aggregated oil chain custody origin claim support. file collection one country sudden large volumes plausible network no producer counsel notice.

구매자와 판매자가 문서화해야 할 사항

Commercial documents same story: invoice descriptions, B/L, inspection reports, parallel markets sustainability declarations. Singapore B/L Singapore origin prove not if collected elsewhere. customs data collection records misalignment disputes start UCO.

Canadian, Mexican UCO collection tickets, delivery notes, operator records each export lot domestic points origin tie. ISCC European sales scheme papers sources document help may 45Z eligibility US tax law follows not EU sustainability alone.

45Z not only US market UCO ISCC

Renewable Fuel Standard different logic: RINs, obligated parties, EPA pathways. feedstock RFS compliance relevant while 45Z feedstock-origin test new production fail may. state low-carbon fuel programmes own feedstock lists carbon-intensity values layer.

Importers traders which programme buyer margin assumes price fix before ask. RFS-only producer imported UCO still pay; same molecule 45Z model not. Turco & Co US tax outcomes quote not; contracts origin evidence buyer states needs align.

deal spans Europe United States files mentally split. EU buyers ISCC EU Union Database may require. US buyers North American origin 45Z from 2026 may require. same vessel oil one rules satisfy other not depending collection geography—not trader preference UCO Turco & Co.

How read offers after rule change ISCC

“US buyer” insufficient description. intended fuel production date after 2025-12-31 section 45Z claim ask. origin outside US, Canada, Mexico assume 45Z off table unless US counsel specific transitional fact pattern otherwise.

Mixed messages watch: seller Asian collecting points ISCC EU traceability US destination without buyer pathway explain. traceability tax eligibility related not identical. companies certificates independent channels verify advance document fees refuse payment inspection title—UCO elsewhere discipline tax overlay US plants 2026.

Only UCO produced United States, Canada, Mexico qualifies fuel produced after 2025-12-31. fuel that date after other imported UCO from produced qualify not ISCC.

자주 묻는 질문

출처와 증거

기본 참조는 명시된 기술 정의를 뒷받침합니다. 조달 체크리스트는 편집 지침일 뿐 특정 로트, 선적 또는 인증에 대한 증거는 아닙니다.

• Federal Register — Section 45Z proposed regulations (4 February 2026)
• IRS Notice 2026-53 — Section 45Z emissions rates
• Fastmarkets — China’s May 2026 UCO exports (GACC customs data) · 보조 소스 - 중간 신뢰도

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