Imports and Exports in a Potential Carbon Tax?

read follwing report: can impose carbon tax on imports countries not adhering carbon emmision limits under international agreements in regard, export usa attract carbon tax if importing countries find not interested in agreeing standards , targets of carbon emmission or not complying internationally accepted agreements.french president jacques chirac said europe impose carbon tax on u.s. imports if united states doesn't sign on kyoto environmental protocol. warned warned if united states did not sign agreements, carbon tax across europe on imports nations have not signed kyoto treaty imposed try force compliance
"a carbon tax inevitable," chirac told new york times. "if european, , believe european, same have influence because means countries not accept minimum obligations obliged pay."
chirac praised u.s. president george bush's state of union address last week acknowledging climate change "serious challenge" said import taxes remained option countries not in kyodo protocol, or successor when kyoto expires in 2012. european union largest export market u.s. goods.
eu trade lawyers studying carbon tax issue have expressed doubts legality, conflict existing international trade rules, report said.

how imports , exports included in carbon tax? i'm assuming imports have taxed, exports?

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