Well. They are producing almost anything which is consumed by the EU, so what exactly is the point of pointing fingers at them for doing the dirty work?
Because only 15% of China’s GDP is net exports so this argument is false. It only changes the break even point by a few years to adjust for exports and imports.
There are many ways to slice this, for example emissions per capita (which can also be current vs historical cumulative, etc.), all of which should be studied since this is a complex problem.