The current systmt is really distorted. Coal from Germany/Australia/US is taxed differently to coal from China/Indonesia. Products made from brown coal energy in China are untaxed. Chinese steel production using coal from Australia results in Australia having a carbon debt, but not China. If a ship is made with Chinese steel, no tax. Made with American/EU steel? Taxes.

If a ship burns the filthiest high sulphur bunker oil then it pays no more tax than a sail boat.

We can't fix climate change with exceptions for everyone.

A carbon border price was in Biden's campaign platform and it would be one of the best political moves he could make. US industry has a big advantage in carbon intensity over China, so a price would advantage domestic industry and at the same time put pressure on China to clean up faster. Both of these are big political problems for Biden.