Only a few energy-intensive sectors produce goods that are highly traded internationally and only these companies should be considered for compensation or support measures. Thus, it may be necessary to implement some form of compensation for industry vulnerable to international competition to build the consensus necessary to implement environmental taxes. This is not always the case, however: the EPT in Viet Nam was implemented without granting any tax reductions for industry, as it set out to emulate positive examples of environmental taxation without industry exemptions. Tax adjustment at the border to refund exports or impose a tax on imports can ensure equal treatment for domestic and international products while maintaining competitiveness.