A better question would be for imported items and services. How do you prevent tax shifting from carbon emission havens, which is no different from financial tax havens now. You tax them at entry using the most beautiful word, "tariffs". If an importing country doesn't tax carbon or carbon tariff their imports then you tariff them. Interestingly, it would then be a higher tariff for air transport than shipping. Where it actually get complicated is services, which people really don't like taxing. But if I run a LLM datacenter on coal in china or make bitcoin burning middle east oil, or consult on green projects on Indonesian gas those should be tariffed as well, and that's more difficult.