Which is why you have to pair carbon taxes with some sort of carbon import tarrif. The EU/EEA (who have high and increasing domestic carbon prices) have now created the legislation to introduce one - though it will be phased in very slowly over the next decade:
A boarder tarrif helps, but I'm talking about the situation where a country hides the origin country to skirt the tarrif.
For example, imagine a company manufactured something in Qatar (which has the highest per capita CO2 emissions), then they ship their product to Greenland, which has the lowest emissions per capita. Then they repackage their stuff and upon import to the EU, report that "yup, 100% a product of Greenland". Which will almost certainly have low or no carbon tarrifs.
(Not saying any of these countries would actually participate in such a scheme, just an example).
This sort of wheeling and dealing is how companies skirted US and China tarrifs.
https://taxation-customs.ec.europa.eu/carbon-border-adjustme...