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.