新加坡將貨運 SAF 費延至 2028 年，客運徵費與屬性管理仍按 2027 啟動

CAAS 表示貨運 SAF 徵費延至 2028 年，讓主管機關與航空公司、貨代及貨主建立收費機制。 客運部分仍適用於 2026 年 10 月 1 日起銷售、2027 年 1 月 1 日起出發的機票與服務。

CAAS deferred the cargo SAF levy to 2028 to work with airlines, forwarders and shippers on a collection mechanism. Passenger collection still applies to tickets and services sold from 1 October 2026 for departures from 1 January 2027.

CAAS 表示貨運 SAF 徵費延至 2028 年，讓主管機關與航空公司、貨代及貨主建立收費機制。；客運部分仍適用於 2026 年 10 月 1 日起銷售、2027 年 1 月 1 日起出發的機票與服務。；徵費收入將進入 SAF Fund，由 SAFCo 採購、管理、核算與分配 SAF 及其環境屬性。

CAAS deferred the cargo SAF levy to 2028 to work with airlines, forwarders and shippers on a collection mechanism. Passenger collection still applies to tickets and services sold from 1 October 2026 for departures from 1 January 2027. Proceeds flow to the SAF Fund, with SAFCo procuring, managing, accounting for and allocating SAF and environmental attributes.

航空貨運可能由航空公司、整合型承運人、貨代、託運人與最終品牌分層收費，同一貨件也可能轉運。若沒有一致的重量、航段、艙位與付款主檔，成本與減排屬性容易錯配。

Air cargo may be charged through airlines, integrators, forwarders, shippers and final brands, while one consignment can transit several legs. Without consistent weight, segment, capacity and payer masters, costs and environmental attributes can be misallocated.

制度需定義計費單位、轉運處理、退款、匯率、燃料批次、生命週期方法、屬性配置與註銷，並讓費用發票能連回航空提單和企業盤查期間。

The system needs defined charge units, transhipment treatment, refunds, currency, fuel batches, lifecycle methods, attribute allocation and retirement, with invoices traceable to air waybills and company reporting periods.

延後一年不代表取消航空減碳政策，而是承認貨運商業安排比客運更分散。是否成功取決於年底採購與 2027 年首批 SAF 的實際交付及屬性分配。

A one-year delay does not cancel the aviation decarbonisation policy. It acknowledges that cargo arrangements are more fragmented than passenger sales. Success depends on procurement and the delivery and allocation of the first SAF volumes in 2027.

以徵費集中採購 SAF 可形成需求，但治理核心從燃料採購延伸至費用與屬性如何在價值鏈分配。這將影響企業範疇 3 航空貨運揭露。

A levy can aggregate SAF demand, but governance extends from fuel procurement to the allocation of cost and attributes through the value chain, affecting corporate Scope 3 air-freight disclosure.

SNN 編輯分析：台灣半導體、電子零組件、生技與高值貨物出口高度使用航空運輸，也常由貨代整併貨件。揭露前證據基礎設施應把採購訂單、航空提單、主分提單、實際航段、計費重、承運人、SAF 費發票、燃料與屬性批次、配置規則、註銷與客戶轉嫁連結，並保留轉運與退款版本。台灣企業可借鏡新加坡先處理「誰付款、誰能主張、如何避免重複」再擴大徵費，否則同一貨件的綠色屬性可能在航空公司、貨代與品牌之間重複揭露。此段為編輯解讀，不是來源已驗證事實。

SNN editorial analysis: Taiwan semiconductor, electronics, biotech and other high-value exports rely heavily on air freight, often through consolidated forwarding. Pre-Disclosure Evidence Infrastructure should connect purchase orders, master and house air waybills, actual flight legs, chargeable weight, carrier, SAF levy invoice, fuel and attribute batch, allocation rule, retirement and customer pass-through, retaining versions for transhipment and refunds. Taiwan industry can learn from Singapore by resolving who pays, who may claim and how duplication is prevented before scaling the levy. Otherwise the same cargo attribute could be disclosed by the airline, forwarder and brand. This is editorial interpretation, not a source-verified fact.

後續需追蹤貨運計費規則、SAF 採購標案、首批交付量、價格差與環境屬性分配方法。

Next review should track cargo charging rules, SAF tenders, first delivery volume, price premium and environmental-attribute allocation.