The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

These regulations are administered by the Ministry for the Environment.

Pursuant to sections 30W, 244, 245, and 246 of the Climate Change Response Act 2002, His Excellency the Governor-General makes the following regulations, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for Climate Change Issues tendered after—

(a)

having had regard to New Zealand’s international obligations relating to synthetic greenhouse gases; and

(b)

having complied with the requirements specified in sections 244 and 247 of that Act.

Enacting statement: amended, on 1 January 2023, by regulation 27 of the Climate Change (Emissions Trading Scheme and Synthetic Greenhouse Gas Levies) Amendment Regulations 2022 (SL 2022/267).

Regulations

1 Title

These regulations are the Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013.

2 Commencement

These regulations come into force on 1 July 2013.

3 Interpretation

(1)

In these regulations, unless the context otherwise requires,—

Act means the Climate Change Response Act 2002

goods vehicle means a motor vehicle that is designed or adapted primarily for the carriage of goods and—

(a)

has 4 wheels or more; or

(b)

has 3 wheels and a gross vehicle mass of more than 1 000 kg

large goods vehicle means a goods vehicle that has a gross vehicle mass of more than 3 500 kg

large passenger vehicle means a passenger vehicle that—

(a)

is designed or adapted to carry more than 9 passengers (including the driver); and

(b)

has a gross vehicle mass of more than 5 000 kg

levy means the synthetic greenhouse gas levy imposed by section 227 of the Act

medium passenger vehicle means a passenger vehicle that—

(a)

is designed or adapted to carry more than 9 passengers (including the driver); and

(b)

has a gross vehicle mass of 5 000 kg or less

passenger vehicle means a motor vehicle that is designed or adapted primarily for carrying passengers and—

(a)

has 4 wheels or more; or

(b)

has 3 wheels and a gross vehicle mass of more than 1 000 kg

SGG means synthetic greenhouse gas

small goods vehicle means a goods vehicle that has a gross vehicle mass of 3 500 kg or less

small passenger vehicle means a passenger vehicle that is designed or adapted to carry 9 or fewer passengers (including the driver)

Tariff item has the meaning given in section 2(1) of the Tariff Act 1988.

(2)

The Land Transport Act 1998 classes given in the second column of Schedule 1 are intended to be only an indication of how the classes of leviable motor vehicle given in the first column of that schedule relate to the classes of motor vehicles under that Act and are not intended to be used in the interpretation of the schedule.

(3)

The Tariff items given in the second column of Schedule 2 are intended to be only an indication of how the classes of leviable goods given in the first column of that schedule relate to the classes of goods under the Tariff Act 1988 and are not intended to be used in the interpretation of the schedule.

Regulation 3(1) 2013 levy period: revoked, on 1 January 2014, by regulation 4 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations (No 2) 2013 (SR 2013/382).

Regulation 3(1) levy: inserted, on 1 July 2013, by regulation 4 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2013 (SR 2013/272).

4 Classes of leviable motor vehicles

The classes of leviable motor vehicles to which the levy applies are set out in the first column of Schedule 1.

5 Classes of leviable goods

The classes of leviable goods to which the levy applies are set out in the first column of Schedule 2.

6 Specified synthetic greenhouse gas

The hydrofluorocarbons and perfluorocarbons set out in the fourth column of Schedule 1 and the fourth column of Schedule 2 are specified synthetic greenhouse gases for the purposes of the levy.

7 Specified amount of synthetic greenhouse gas

(1)

The amount of a specified synthetic greenhouse gas to be treated as contained in a class of leviable motor vehicles listed in the first column of Schedule 1 is the amount specified for the class in the sixth column of that schedule.

(2)

The amount of a specified synthetic greenhouse gas to be treated as contained in a class of leviable goods listed in the first column of Schedule 2 is the amount specified for the class in the sixth column of that schedule.

8 Global warming potential

(1)

The global warming potential for a specified synthetic greenhouse gas listed in the fourth column of Schedule 1 is the GWP figure for the gas specified in the fifth column of that schedule.

(2)

The global warming potential for a specified synthetic greenhouse gas listed in the fourth column of Schedule 2 is the GWP figure for the gas specified in the fifth column of that schedule.

9 Methodology for specifying price of carbon

(1)

This regulation sets out how to determine the price of carbon to be used in calculating the rate of levy that applies to a leviable motor vehicle or leviable goods in a levy year.

(2)

If the Crown annual financial statements for the previous financial year calculated revenue from the surrender of units under the greenhouse gas emissions trading scheme—

(a)

using 1 valuation unit, then the price of carbon is the average of the weekly spot prices of the valuation unit in the previous financial year; or

(b)

using 2 or more valuation units, then the price of carbon is determined by applying the formula in subclause (3) to each valuation unit and adding the results.

(3)

The formula is—

p = a × b ÷ c

where—

p: is the part of the price that relates to a particular valuation unit
a: is the average of the weekly spot prices of the valuation unit in the previous financial year
b: is the total quantity of the 1 or more surrender units valued by reference to the valuation unit that were surrendered in the previous financial year
c: is the total quantity of all surrender units that were surrendered in the previous financial year.

(4)

In this regulation,—

previous financial year, in relation to a levy year, means the financial year that ended in the previous levy year

surrender unit means a type of unit (as defined by the Act) surrendered in the previous levy year (for example, an emission reduction unit)

valuation unit means the unit (whether or not a unit as defined by the Act) by reference to which 1 or more surrender units were valued in the previous financial year (for example, an emission reduction unit may have been valued by reference to itself or to a certified emission reduction unit).

Regulation 9: replaced, on 1 January 2014, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations (No 2) 2013 (SR 2013/382).

10 Price of carbon

The price of carbon for the 2025 levy year is $62.32, as determined by applying the methodology in regulation 9.

Regulation 10: replaced, on 1 January 2020, by regulation 4 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2019 (LI 2019/234).

Regulation 10: amended, on 1 January 2025, by regulation 4 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201).

11 Rates of levies prescribed

(1)

The rates of the motor vehicle levy for the 2025 levy year are the rates specified per motor vehicle in the seventh column of Schedule 1 in relation to a class of leviable motor vehicles in the first column of that schedule.

(2)

The rates of the goods levy for the 2025 levy year are the rates specified in the seventh column of Schedule 2 in relation to a class of leviable goods in the first column of that schedule.

Regulation 11(1): amended, on 1 January 2025, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201).

Regulation 11(1): amended, on 1 January 2015, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2014 (LI 2014/294).

Regulation 11(2): amended, on 1 January 2025, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201).

Regulation 11(2): amended, on 1 January 2015, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2014 (LI 2014/294).

Exemptions from payment of levy

Heading: inserted, on 1 July 2013, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2013 (SR 2013/272).

11A Exemption for certain leviable motor vehicles registered on or after 1 July 2013

(1)

A person who registers a leviable motor vehicle on or after 1 July 2013 is exempt from paying the levy if, before 1 July 2013, the motor vehicle received an entry inspection and certification.

(2)

In this regulation,—

entry inspection and certification means the process by which the Registrar of Motor Vehicles is satisfied of the matters in regulation 5(1)(a) of the Land Transport (Motor Vehicle Registration and Licensing) Regulations 2011 in relation to the motor vehicle

registered means registered under Part 17 of the Land Transport Act 1998.

Regulation 11A: inserted, on 1 July 2013, by regulation 5 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2013 (SR 2013/272).

12 Exemption for household goods and effects of passengers

(1)

A passenger on a ship or an aircraft who imports leviable goods that are the passenger’s household goods or other effects is exempt from paying the levy in relation to those leviable goods if the goods are not intended for gift, sale, or exchange.

(2)

Subclause (1) applies whether the leviable goods accompany the passenger or otherwise.

Goods levy: Information requirements

13 Information to be collected

The following information is to be collected and kept under section 248 of the Act in relation to leviable goods that contain a synthetic greenhouse gas specified in Schedule 2:

(a)

shipping and importation documentation, including the following:

(i)

all entries required to be made under the Customs and Excise Act 2018:

(ii)

entry documentation (including any declaration, certificate, permit, or licence):

(iii)

vouchers:

(iv)

bills of lading, waybills:

(v)

shipping instructions, freight forwarders instructions:

(vi)

insurance papers:

(vii)

consignment notes:

(viii)

import charges accounting details:

(ix)

packing lists:

(x)

manifests:

(xi)

outturn records:

(xii)

goods tally records:

(b)

ordering and purchasing documentation, including the following:

(i)

orders, confirmations of orders:

(ii)

purchase agreements, conditions of purchase:

(iii)

product specifications:

(iv)

royalty agreements, pricing agreements, agreements to negotiate pricing, warranty agreements:

(v)

invoices, pro forma invoices:

(vi)

commissions and brokerage agreements:

(vii)

any other contracts:

(viii)

written communications between the importer and any party to the importation:

(c)

charts and codes of accounts, accounting instruction manuals, and system and programme documentation that describes the accounting system used by the importer or the importer’s agent:

(d)

papers, books, registers, disks, films, tapes, sound tracks, and other devices or things in or on which information contained in the records described in paragraphs (a) to (c) are recorded or stored.

Regulation 13(a)(i): amended, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).

Schedule 1 Motor vehicles levy schedule

rr 4, 6-8, 11

Class of leviable motor vehicles	Land Transport Act 1998 class	Unit of measurement	Specified SGG	GWP	SGG content (kg)	Levy rate (excl GST) ($)
Small passenger motor vehicles	MA	Per vehicle	HFC-134a	1300	0.600	48.61
	MB	Per vehicle	HFC-134a	1300	0.600	48.61
	MC	Per vehicle	HFC-134a	1300	0.600	48.61
Medium passenger vehicles	MD	Per vehicle	HFC-134a	1300	0.800	64.81
Large passenger vehicles	ME	Per vehicle	HFC-134a	1300	4.000	324.05
Small goods vehicles	NA	Per vehicle	HFC-134a	1300	0.600	48.61
Large goods vehicles	NB	Per vehicle	HFC-134a	1300	0.800	64.81
Large goods vehicles	NC	Per vehicle	HFC-134a	1300	0.800	64.81

Schedule 1 table: replaced, on 1 January 2023, by regulation 30 of the Climate Change (Emissions Trading Scheme and Synthetic Greenhouse Gas Levies) Amendment Regulations 2022 (SL 2022/267).

Schedule 1 table: amended, on 1 January 2025, by regulation 6 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201).

Schedule 2 Goods levy schedule

rr 5–8, 11

Schedule 2: replaced, on 1 January 2024, by regulation 7 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2023 (SL 2023/239).

In this schedule, in relation to the classes described under headings 1 to 7 and 18, air-conditioning machines includes air-conditioning machines in which humidity cannot be separately regulated.

	Class of leviable goods	Tariff item	Unit of measurement	Specified SGG	GWP	SGG content (kg)	Levy rate (excl  GST) ($)
1	Air-conditioning units (household and small commercial window- or wall-mounted heat pumps)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R32, single-phase, and of cooling capacity less than or equal to 4 kW	8415.10.10 01F	Per item	R32	677.00	0.800	33.75
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R410A, single-phase, and of cooling capacity less than or equal to 4 kW	8415.10.10 05J	Per item	R410A	1920.00	1.000	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R32, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.10.10 09A	Per item	R32	677.00	1.200	50.63
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R410A, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.10.10 13K	Per item	R410A	1920.00	1.500	179.48
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R32, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.10.10 22J	Per item	R32	677.00	2.000	84.38
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R410A, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.10.10 24E	Per item	R410A	1920.00	2.500	299.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R32, single-phase, and of cooling capacity greater than 10 kW	8415.10.10 27K	Per item	R32	677.00	2.800	118.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, containing R410A, single-phase, and of cooling capacity greater than 10 kW	8415.10.10 32F	Per item	R410A	1920.00	3.500	418.78
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, three-phase, and containing R32	8415.10.10 34B	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, three-phase, and containing HFC-134a	8415.10.10 36J	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, three-phase, and containing R410A	8415.10.10 37G	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, three-phase, and containing R407C	8415.10.10 70J	Per kg of specified SGG contained in item	R407C	1624.21	Actual amount	101.22
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, three-phase, and containing R513A	8415.10.10 72E	Per kg of specified SGG contained in item	R513A	572.56	Actual amount	35.68
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, other than single- or three-phase, and containing R32	8415.10.10 76H	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, other than single- or three-phase, and containing HFC-134a	8415.10.10 78D	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, window or wall types, self-contained or split-system, other than single- or three-phase, and containing R410A	8415.10.10 80F	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
2	Air-conditioning units for installing in vehicles (not including those already installed in vehicles)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind used for persons and in motor vehicles, and containing HFC-134a	8415.20.00 10C	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind used for persons and in motor vehicles, and containing R513A	8415.20.00 12K	Per kg of specified SGG contained in item	R513A	572.56	Actual amount	35.68
3	Air-conditioning units (household and small commercial heat pumps)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R32, single-phase, and of cooling capacity less than or equal to 4 kW	8415.81.00 01L	Per item	R32	677.00	0.800	33.75
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R410A, single-phase, and of cooling capacity less than or equal to 4 kW	8415.81.00 05C	Per item	R410A	1920.00	1.000	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R32, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.81.00 09F	Per item	R32	677.00	1.200	50.63
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R410A, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.81.00 12F	Per item	R410A	1920.00	1.500	179.48
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R32, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.81.00 23A	Per item	R32	677.00	2.000	84.38
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R410A, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.81.00 26F	Per item	R410A	1920.00	2.500	299.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R32, single-phase, and of cooling capacity greater than 10 kW	8415.81.00 28B	Per item	R32	677.00	2.800	118.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R410A, single-phase, and of cooling capacity greater than 10 kW	8415.81.00 33J	Per item	R410A	1920.00	3.500	418.78
4	Air-conditioning units (large commercial and industrial reversible heat pumps)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), three-phase, and containing R32	8415.81.00 36C	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), three-phase, and containing HFC-134a	8415.81.00 37A	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), three-phase, and containing R410A	8415.81.00 38K	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), and containing R32 and other than single or three-phase	8415.81.00 42H	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing HFC-134a, and other than single- or three-phase	8415.81.00 44D	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 and 2), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), containing R410A, and other than single- or three-phase	8415.81.00 46L	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
5	Air-conditioning units (household and small commercial heat pumps, not covered under headings 1 to 4)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R32, single-phase, and of cooling capacity less than or equal to 4 kW	8415.82.10 01L	Per item	R32	677.00	0.800	33.75
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R410A, single-phase, and of cooling capacity less than or equal to 4 kW	8415.82.10 05C	Per item	R410A	1920.00	1.000	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R32, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.82.10 09F	Per item	R32	677.00	1.200	50.63
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R410A, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8415.82.10 12F	Per item	R410A	1920.00	1.500	179.48
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R32, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.82.10 23A	Per item	R32	677.00	2.000	84.38
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R410A, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8415.82.10 26F	Per item	R410A	1920.00	2.500	299.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R32, single-phase, and of cooling capacity greater than 10 kW	8415.82.10 28B	Per item	R32	677.00	2.800	118.13
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 4), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R410A, single-phase, and of cooling capacity greater than 10 kW	8415.82.10 33J	Per item	R410A	1920.00	3.500	418.78
6	Air-conditioning units (large commercial and industrial heat pumps not covered under headings 1 to 5)
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), three-phase, and containing R32	8415.82.10 36C	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), three-phase, and containing HFC-134a	8415.82.10 37A	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), three-phase, and containing R410A	8415.82.10 38K	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), and containing R32, and other than single or three-phase	8415.82.10 52E	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing HFC-134a, and other than single- or three-phase	8415.82.10 53C	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity (other than air-conditioning machines described in classes covered under headings 1 to 5), incorporating a refrigerating unit (but no valve for reversal of the cooling/heat cycle), containing R410A, and other than single- or three-phase	8415.82.10 54A	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
7	Air-conditioning unit parts (for all types of household, commercial, and industrial heat pumps)
	Parts (containing R32) for air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity	8415.90.00 11G	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Parts (containing R410A) for air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity	8415.90.00 21D	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
8	Combined refrigerator–freezers
	Combined refrigerator–freezers fitted with separate external doors, and containing HFC-134a, compression type, less than 200 litres gross internal capacity	8418.10.01 02K	Per item	HFC-134a	1300.00	0.100	8.10
	Combined refrigerator–freezers fitted with separate external doors, and containing HFC-134a, compression type, 200 litres and over but less than 300 litres gross internal capacity	8418.10.01 12G	Per item	HFC-134a	1300.00	0.110	8.91
	Combined refrigerator–freezers fitted with separate external doors, and containing HFC-134a, compression type, 300 litres and over but less than 400 litres gross internal capacity	8418.10.01 22D	Per item	HFC-134a	1300.00	0.120	9.72
	Combined refrigerator–freezers, fitted with separate external doors, and containing HFC-134a, compression type, 400 litres and over but less than 500 litres gross internal capacity	8418.10.01 32A	Per item	HFC-134a	1300.00	0.130	10.53
	Combined refrigerator–freezers fitted with separate external doors, and containing HFC-134a, compression type, 500 litres and over gross internal capacity	8418.10.01 42J	Per item	HFC-134a	1300.00	0.150	12.15
	Combined refrigerator–freezers fitted with separate external doors, and containing HFC-134a, non-compression type and non-absorption type	8418.10.01 82H	Per item	HFC-134a	1300.00	0.150	12.15
9	Refrigerators (household)
	Refrigerators for household use, compression type, and containing HFC-134a, less than 200 litres gross internal capacity	8418.21.00 10B	Per item	HFC-134a	1300.00	0.070	5.67
	Refrigerators for household use, compression type, and containing HFC-134a, 200 litres and over but less than 300 litres gross internal capacity	8418.21.00 13G	Per item	HFC-134a	1300.00	0.090	7.29
	Refrigerators for household use, compression type, and containing HFC-134a, 300 litres and over but less than 400 litres gross internal capacity	8418.21.00 15C	Per item	HFC-134a	1300.00	0.100	8.10
	Refrigerators for household use, compression type, and containing HFC-134a, 400 litres and over but less than 500 litres gross internal capacity	8418.21.00 17K	Per item	HFC-134a	1300.00	0.110	8.91
	Refrigerators for household use, compression type, and containing HFC-134a, 500 litres and over gross internal capacity	8418.21.00 19F	Per item	HFC-134a	1300.00	0.13	10.53
10	Chest freezers
	Freezers of the chest type, less than 300 litres capacity, and containing HFC-134a	8418.30.00 10A	Per item	HFC-134a	1300.00	0.140	11.34
	Freezers of the chest type, over 300 litres but less than 800 litres capacity, and containing HFC-134a	8418.30.00 19E	Per item	HFC-134a	1300.00	0.180	14.58
11	Upright freezers
	Freezers of the upright type, less than 200 litres capacity, and containing HFC-134a	8418.40.00 10E	Per item	HFC-134a	1300.00	0.080	6.48
	Freezers of the upright type, over 200 litres but less than 900 litres capacity, and containing HFC-134a	8418.40.00 19J	Per item	HFC-134a	1300.00	0.110	8.91
12	Refrigerating units (such as commercial display cooling and freezing equipment)
	Display cooling units incorporating refrigerating equipment and containing HFC-134a	8418.50.01 02D	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Furniture incorporating refrigerating equipment (such as chests, cabinets, display counters, showcases), other than display cooling units, and containing HFC-134a	8418.50.01 04L	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Display cooling units incorporating refrigerating equipment and containing R404A	8418.50.01 12A	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Furniture incorporating refrigerating equipment (such as chests, cabinets, display counters, showcases), other than display cooling units, and containing R404A	8418.50.01 14H	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Display cooling units incorporating refrigerating equipment containing R407F	8418.50.01 16D	Per item	R407F	1674.10	0.600	62.60
	Furniture incorporating refrigerating equipment (such as chests, cabinets, display counters, showcases), other than display cooling units, and containing R407F	8418.50.01 18L	Per item	R407F	1674.10	0.600	62.60
	Display freezing units incorporating freezing equipment and containing HFC-134a	8418.50.01 42C	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Furniture incorporating freezing equipment (such as chests, cabinets, display counters, showcases), other than display freezing units, and containing HFC-134a	8418.50.01 44K	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Display freezing units incorporating freezing equipment and containing R404A	8418.50.01 52L	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Furniture incorporating freezing equipment (such as chests, cabinets, display counters, showcases), other than display freezing units, containing R404A	8418.50.01 54G	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Display freezing units incorporating freezing equipment and containing R407F	8418.50.01 56C	Per item	R407F	1674.10	0.600	62.60
	Furniture incorporating freezing equipment (such as chests, cabinets, display counters, showcases), other than display freezing units, and containing R407F	8418.50.01 58K	Per item	R407F	1674.10	0.600	62.60
13	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R32, single-phase, and of cooling capacity less than or equal to 4 kW	8418.61.00 01H	Per item	R32	677.00	0.800	33.75
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R410A, single-phase, and of cooling capacity less than or equal to 4 kW	8418.61.00 02F	Per item	R410A	1920.00	1.000	119.65
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R32, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8418.61.00 04B	Per item	R32	677.00	1.200	50.63
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R410A, single-phase, and of cooling capacity greater than 4 kW and less than or equal to 7 kW	8418.61.00 05L	Per item	R410A	1920.00	1.500	179.48
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R32, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8418.61.00 07G	Per item	R32	677.00	2.000	84.38
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R410A, single-phase, and of cooling capacity greater than 7 kW and less than or equal to 10 kW	8418.61.00 08E	Per item	R410A	1920.00	2.500	299.13
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R32, single-phase, and of cooling capacity greater than 10 kW	8418.61.00 16F	Per item	R32	677.00	2.800	118.13
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R410A, single-phase, and of cooling capacity greater than 10 kW	8418.61.00 18B	Per item	R410A	1920.00	3.500	418.78
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7), three-phase, and containing R32	8418.61.00 24G	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7), three-phase, and containing HFC-134a	8418.61.00 25E	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7), three-phase, and containing R410A	8418.61.00 26C	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R32, and other than single-or-three-phase	8418.61.00 34D	Per kg of specified SGG contained in item	R32	677.00	Actual amount	42.19
	Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) containing R410A, and other than single- or three-phase	8418.61.00 36L	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
14	Refrigerating units (water coolers, ice or ice-cream makers, refrigerated transport units, and other commercial cooling and freezing equipment not expressly covered in classes covered under headings 1 to 13)
	Ice-cream-making and other edible ice-making machines containing HFC-134a	8418.69.00 15D	Per item	HFC-134a	1300.00	0.300	24.30
	Ice-cream-making and other edible ice-making machines containing R404A	8418.69.00 17L	Per item	R404A	3940.00	0.300	73.66
	Ice-cream-making and other edible ice-making machines containing R407F	8418.69.00 18J	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Ice-cream-making and other edible ice-making machines containing R448A or R449A	8418.69.00 20L	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Refrigeration equipment containing HFC-134a (other than air-conditioning machines described in classes covered under headings 1 to 13) and suitable for use solely or principally with motor vehicles for the transport of goods, trailers and semi-trailers for the transport of goods, railway or tramway coaches, goods vans and wagons, and marine vessels for the transport of goods	8418.69.00 34L	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Refrigeration equipment containing R404A (other than air-conditioning machines described in classes covered under headings 8 to 13) and suitable for use solely or principally with motor vehicles for the transport of goods, trailers and semi-trailers for the transport of goods, railway or tramway coaches, goods vans and wagons, and marine vessels for the transport of goods	8418.69.00 36G	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Refrigeration equipment containing R407F (other than air-conditioning machines described in classes covered under headings 8 to 13) and suitable for use solely or principally with motor vehicles for the transport of goods, trailers and semi-trailers for the transport of goods, railway or tramway coaches, goods vans and wagons, and marine vessels for the transport of goods	8418.69.00 38C	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Refrigeration equipment containing R448A or R449A (other than air-conditioning machines described in classes covered under headings 8 to 13) and suitable for use solely or principally with motor vehicles for the transport of goods, trailers and semi-trailers for the transport of goods, railway or tramway coaches, goods vans and wagons, and marine vessels for the transport of goods	8418.69.00 40E	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Water coolers containing HFC-134a not exceeding 200 g	8418.69.00 64B	Per item	HFC-134a	1300.00	0.050	4.05
	Water coolers containing HFC-134a exceeding 200 g	8418.69.00 66J	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Water coolers containing R410A	8418.69.00 68E	Per kg of specified SGG contained in item	R410A	1920.00	Actual amount	119.65
	Water coolers containing R407F	8418.69.00 70G	Per kg of specified SGG contained in item	R407F	1825.00	Actual amount	113.73
	Refrigerating or freezing equipment (other than refrigerating or freezing equipment described in other classes under this heading) that contains HFC-134a (other than air-conditioning machines described in classes covered under headings 1 to 13)	8418.69.00 76F	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Refrigerating or freezing equipment (other than refrigerating or freezing equipment described in other classes under this heading) that contains R404A (other than air-conditioning machines described in classes covered under headings 1 to 13)	8418.69.00 84G	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Refrigerating or freezing equipment (other than refrigerating or freezing equipment described in other classes under this heading) that contains R407F (other than air-conditioning machines described in classes covered under headings 1 to 13)	8418.69.00 86C	Per item	R407F	1674.10	0.600	62.60
	Refrigerating or freezing equipment (other than refrigerating or freezing equipment described in other classes under this heading) that contains R448A or R449A (other than air-conditioning machines described in classes covered under headings 1 to 13)	8418.69.00 88K	Per item	R448A or R449A	1273.49	0.600	47.62
	Refrigerating or freezing equipment (other than refrigerating or freezing equipment described in other classes under this heading) that contains R452A (other than air-conditioning machines described in classes covered under headings 1 to 13)	8418.69.00 90A	Per item	R452A	1945.07	0.600	72.73
15	Parts for refrigerating or freezing units (charged with refrigerant for all types of household and commercial equipment) and some heat pumps
	Parts containing HFC-134a for refrigerating or freezing units	8418.99.00 11B	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Parts containing R404A for refrigerating or freezing units	8418.99.00 31G	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Parts containing R407F for refrigerating or freezing units	8418.99.00 32E	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Parts containing R448A or R449A for refrigerating or freezing units	8418.99.00 34A	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Parts containing R452A for refrigerating or freezing units	8418.99.00 36H	Per kg of specified SGG contained in item	R452A	1945.07	Actual amount	121.21
	Parts containing HFC-134a for refrigerating or freezing units that are evaporators and condensers	8418.99.00 50C	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Parts containing R404A for refrigerating or freezing units that are evaporators and condensers	8418.99.00 52K	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Parts containing R407F for refrigerating or freezing units that are evaporators and condensers	8418.99.00 54F	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Parts containing R448A or R449A for refrigerating or freezing units that are evaporators and condensers	8418.99.00 56B	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Parts containing R452A for refrigerating or freezing units that are evaporators and condensers	8418.99.00 58J	Per kg of specified SGG contained in item	R452A	1945.07	Actual amount	121.21
	Parts containing HFC-134a for refrigerating or freezing equipment (other than parts described in other classes covered under this heading) or heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)	8418.99.00 70H	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Parts containing R404A for refrigerating or freezing equipment (other than parts described in other classes covered under this heading) or heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)	8418.99.00 72D	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Parts containing R407F for refrigerating or freezing equipment (other than parts described in other classes covered under this heading) or heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)	8418.99.00 74L	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Parts containing R448A or R449A for refrigerating or freezing equipment (other than parts described in other classes covered under this heading) or heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)	8418.99.00 76G	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Parts containing R452A for refrigerating or freezing equipment (other than parts described in other classes covered under this heading) or heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7)	8418.99.00 78C	Per kg of specified SGG contained in item	R452A	1945.07	Actual amount	121.21
16	Refrigerated beverage-vending machines
	Refrigerated beverage-vending machines containing HFC-134a	8476.21.00 10K	Per item	HFC-134a	1300.00	0.200	16.20
	Refrigerated beverage-vending machines containing R404A	8476.21.00 12F	Per item	R404A	3940.00	0.200	49.11
	Refrigerated beverage-vending machines containing R407F	8476.21.00 14B	Per item	R407F	1674.10	0.200	20.87
	Refrigerated beverage-vending machines containing R448A or R449A	8476.21.00 16J	Per item	R448A or R449A	1273.49	0.200	15.87
	Goods-vending machines (other than refrigerated beverage-vending machines) containing HFC-134a	8476.81.00 10A	Per item	HFC-134a	1300.00	0.200	16.20
	Goods-vending machines (other than refrigerated beverage-vending machines) containing R404A	8476.81.00 15B	Per item	R404A	3940.00	0.200	49.11
	Goods-vending machines (other than refrigerated beverage-vending machines) containing R407F	8476.81.00 16L	Per item	R407F	1674.10	0.200	20.87
	Goods-vending machines (other than refrigerated beverage-vending machines) containing R448A or R449A	8476.81.00 18G	Per item	R448A or R449A	1273.49	0.200	15.87
17	Dehumidifiers
	Dehumidifiers containing HFC-134a	8479.89.90 15B	Per item	HFC-134a	1300.00	0.150	12.15
18	Refrigerated vehicles, trailers, tankers, and vessels
	Air-conditioning machines containing HFC-134a that are in refrigerated trucks other than in the driving cabs	8704.21.50 02H	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8704.21.50 06L					81.01
		8704.21.80 12A					81.01
		8704.21.80 14H					81.01
		8704.22.11 12D					81.01
		8704.22.11 14L					81.01
		8704.22.19 12E					81.01
		8704.22.19 14A					81.01
		8704.23.09 12D					81.01
		8704.23.09 14L					81.01
		8704.31.50 02A					81.01
		8704.31.50 06D					81.01
		8704.31.80 12E					81.01
		8704.31.80 14A					81.01
		8704.32.11 12H					81.01
		8704.32.11 14D					81.01
		8704.32.19 12J					81.01
		8704.32.19 14E					81.01
		8704.41.50 02E					81.01
		8704.41.50 04A					81.01
		8704.41.80 12J					81.01
		8704.41.80 14E					81.01
		8704.42.11 12A					81.01
		8704.42.11 14H					81.01
		8704.42.19 12B					81.01
		8704.42.19 14J					81.01
		8704.43.09 12A					81.01
		8704.43.09 14H					81.01
		8704.51.50 02J					81.01
		8704.51.50 04E					81.01
		8704.51.80 12B					81.01
		8704.51.80 14J					81.01
		8704.52.11 12E					81.01
		8704.52.11 14A					81.01
		8704.52.19 12F					81.01
		8704.52.19 14B					81.01
		8704.60.05 02B					81.01
		8704.60.05 04J					81.01
		8704.60.09 12E					81.01
		8704.60.09 14A					81.01
		8704.60.29 12F					81.01
		8704.60.29 14B					81.01
		8704.90.12 02K					81.01
		8704.90.12 06B					81.01
		8704.90.21 12F					81.01
		8704.90.21 14B					81.01
		8704.90.29 12G					81.01
		8704.90.29 14C					81.01
	Air-conditioning machines containing R404A that are in refrigerated trucks other than in the driving cabs	8704.21.50 12E	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8704.21.50 14A					245.53
		8704.21.80 22J					245.53
		8704.21.80 24E					245.53
		8704.22.11 22A					245.53
		8704.22.11 24H					245.53
		8704.22.19 22B					245.53
		8704.22.19 24J					245.53
		8704.23.09 22A					245.53
		8704.23.09 24H					245.53
		8704.31.50 12J					245.53
		8704.31.50 14E					245.53
		8704.31.80 22B					245.53
		8704.31.80 24J					245.53
		8704.32.11 22E					245.53
		8704.32.11 24A					245.53
		8704.32.19 22F					245.53
		8704.32.19 24B					245.53
		8704.41.50 12B					245.53
		8704.41.50 14J					245.53
		8704.41.80 22F					245.53
		8704.41.80 24B					245.53
		8704.42.11 22J					245.53
		8704.42.11 24E					245.53
		8704.42.19 22K					245.53
		8704.42.19 24F					245.53
		8704.43.09 22J					245.53
		8704.43.09 24E					245.53
		8704.51.50 12F					245.53
		8704.51.50 14B					245.53
		8704.51.80 22K					245.53
		8704.51.80 24F					245.53
		8704.52.11 22B					245.53
		8704.52.11 24J					245.53
		8704.52.19 22C					245.53
		8704.52.19 24K					245.53
		8704.60.05 12K					245.53
		8704.60.05 14F					245.53
		8704.60.09 22B					245.53
		8704.60.09 24J					245.53
		8704.60.29 22C					245.53
		8704.60.29 24K					245.53
		8704.90.12 12G					245.53
		8704.90.12 14C					245.53
		8704.90.21 22C					245.53
		8704.90.21 24K					245.53
		8704.90.29 22D					245.53
		8704.90.29 24L					245.53
	Air-conditioning machines containing R407F that are in refrigerated trucks other than in the driving cabs	8704.21.50 16H	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8704.21.50 26E					104.33
		8704.21.80 26A					104.33
		8704.21.80 27K					104.33
		8704.22.11 26D					104.33
		8704.22.11 27B					104.33
		8704.22.19 26E					104.33
		8704.22.19 27C					104.33
		8704.23.09 26D					104.33
		8704.23.09 27B					104.33
		8704.31.50 16A					104.33
		8704.31.50 26J					104.33
		8704.31.80 26E					104.33
		8704.31.80 27C					104.33
		8704.32.11 26H					104.33
		8704.32.11 27F					104.33
		8704.32.19 26J					104.33
		8704.32.19 27G					104.33
		8704.41.50 15G					104.33
		8704.41.50 16E					104.33
		8704.41.80 25L					104.33
		8704.41.80 26J					104.33
		8704.42.11 25C					104.33
		8704.42.11 26A					104.33
		8704.42.19 25D					104.33
		8704.42.19 26B					104.33
		8704.43.09 25C					104.33
		8704.43.09 26A					104.33
		8704.51.50 15L					104.33
		8704.51.50 16J					104.33
		8704.51.80 25D					104.33
		8704.51.80 26B					104.33
		8704.52.11 25G					104.33
		8704.52.11 26E					104.33
		8704.52.19 25H					104.33
		8704.52.19 26F					104.33
		8704.60.05 15D					104.33
		8704.60.05 16B					104.33
		8704.60.09 25G					104.33
		8704.60.09 26E					104.33
		8704.60.29 25H					104.33
		8704.60.29 26F					104.33
		8704.90.12 16K					104.33
		8704.90.12 26G					104.33
		8704.90.21 26F					104.33
		8704.90.21 27D					104.33
		8704.90.29 26G					104.33
		8704.90.29 27E					104.33
	Air-conditioning machines containing R448A or R449A that are in refrigerated trucks other than in the driving cabs	8704.21.50 28A	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8704.21.50 35D					79.36
		8704.21.80 28H					79.36
		8704.21.80 30K					79.36
		8704.22.11 28L					79.36
		8704.22.11 30B					79.36
		8704.22.19 28A					79.36
		8704.22.19 30C					79.36
		8704.23.09 28L					79.36
		8704.23.09 30B					79.36
		8704.31.50 28E					79.36
		8704.31.50 35H					79.36
		8704.31.80 28A					79.36
		8704.31.80 30C					79.36
		8704.32.11 28D					79.36
		8704.32.11 30F					79.36
		8704.32.19 28E					79.36
		8704.32.19 30G					79.36
		8704.41.50 17C					79.36
		8704.41.50 18A					79.36
		8704.41.80 27G					79.36
		8704.41.80 28E					79.36
		8704.42.11 27K					79.36
		8704.42.11 28H					79.36
		8704.42.19 27L					79.36
		8704.42.19 28J					79.36
		8704.43.09 27K					79.36
		8704.43.09 28H					79.36
		8704.51.50 17G					79.36
		8704.51.50 18E					79.36
		8704.51.80 27L					79.36
		8704.51.80 28J					79.36
		8704.52.11 27C					79.36
		8704.52.11 28A					79.36
		8704.52.19 27D					79.36
		8704.52.19 28B					79.36
		8704.60.05 17L					79.36
		8704.60.05 18J					79.36
		8704.60.09 27C					79.36
		8704.60.09 28A					79.36
		8704.60.29 27D					79.36
		8704.60.29 28B					79.36
		8704.90.12 28C					79.36
		8704.90.12 35F					79.36
		8704.90.21 28B					79.36
		8704.90.21 30D					79.36
		8704.90.29 28C					79.36
		8704.90.29 30E					79.36
	Air-conditioning machines containing HFC-134a that are in refrigerated vans other than in the driving cabs	8704.21.50 42G	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8704.21.50 44C					81.01
		8704.31.50 42L					81.01
		8704.31.50 44G					81.01
		8704.41.50 42D					81.01
		8704.41.50 44L					81.01
		8704.51.50 42H					81.01
		8704.51.50 44D					81.01
		8704.60.05 42A					81.01
		8704.60.05 44H					81.01
		8704.90.12 42J					81.01
		8704.90.12 44E					81.01
	Air-conditioning machines containing R404A that are in refrigerated vans other than in the driving cabs	8704.21.50 52D	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8704.21.50 54L					245.53
		8704.31.50 52H					245.53
		8704.31.50 54D					245.53
		8704.41.50 52A					245.53
		8704.41.50 54H					245.53
		8704.51.50 52E					245.53
		8704.51.50 54A					245.53
		8704.60.05 52J					245.53
		8704.60.05 54E					245.53
		8704.90.12 52F					245.53
		8704.90.12 54B					245.53
	Air-conditioning machines containing R407F that are in refrigerated vans other than in the driving cabs	8704.21.50 55J	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8704.21.50 56G					104.33
		8704.31.50 55B					104.33
		8704.31.50 56L					104.33
		8704.41.50 55F					104.33
		8704.41.50 56D					104.33
		8704.51.50 55K					104.33
		8704.51.50 56H					104.33
		8704.60.05 55C					104.33
		8704.60.05 56A					104.33
		8704.90.12 55L					104.33
		8704.90.12 56J					104.33
	Air-conditioning machines containing R448A or R449A that are in refrigerated vans other than in the driving cabs	8704.21.50 57E	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8704.21.50 58C					79.36
		8704.31.50 57J					79.36
		8704.31.50 58G					79.36
		8704.41.50 57B					79.36
		8704.41.50 58L					79.36
		8704.51.50 57F					79.36
		8704.51.50 58D					79.36
		8704.60.05 57K					79.36
		8704.60.05 58H					79.36
		8704.90.12 57G					79.36
		8704.90.12 58E					79.36
	Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, containing HFC-134a	8716.31.01 10E	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8716.39.01 10A	Per kg of specified SGG contained in item			Actual amount	81.01
	Refrigerated trailers for the transport of goods, containing HFC-134a	8716.31.09 10F	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8716.39.09 10B	Per kg of specified SGG contained in item			Actual amount	81.01
	Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, containing R404A	8716.31.01 13K	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8716.39.01 13F	Per kg of specified SGG contained in item			Actual amount	245.53
	Refrigerated trailers for the transport of goods, containing R404A	8716.31.09 13L	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8716.39.09 13G	Per kg of specified SGG contained in item			Actual amount	245.53
	Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, containing R407F	8716.31.01 16D	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8716.39.01 16L	Per kg of specified SGG contained in item			Actual amount	104.33
	Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, containing R448A or R449A	8716.31.01 18L	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8716.39.01 18G	Per kg of specified SGG contained in item			Actual amount	79.36
	Refrigerated trailers for the transport of goods, containing R407F	8716.31.09 16E	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8716.39.09 16A	Per kg of specified SGG contained in item			Actual amount	104.33
	Refrigerated trailers for the transport of goods, containing R448A or R449A	8716.31.09 18A	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8716.39.09 18H	Per kg of specified SGG contained in item	R448A or R449A		Actual amount	79.36
	Aeroplanes and other aircraft (containing HFC-134a) of an unladen weight less than or equal to 2,000 kg	8802.20.00 20D	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8806.10.00 10F	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Aeroplanes and other aircraft (containing HFC-134a) of an unladen weight greater than 2,000 kg and less than or equal to 15,000 kg	8802.30.00 20H	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8806.10.00 10F	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Aeroplanes and other aircraft (containing HFC-134a) of an unladen weight greater than 15,000 kg	8802.40.00 20A	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8806.10.00 10F	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Refrigerated tankers (ships) containing HFC-134a	8901.20.00 10E	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Refrigerated tankers (ships) containing R404A	8901.20.00 13K	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Refrigerated tankers (ships) containing R407F	8901.20.00 16D	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Refrigerated tankers (ships) containing R448A or R449A	8901.20.00 18L	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
	Refrigerated ships (other than tankers) containing HFC-134a	8901.30.01 10E	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
	Refrigerated ships (other than tankers) containing HFC-134a	8901.30.09 10F	Per kg of specified SGG contained in item			Actual amount	81.01
	Refrigerated ships (other than tankers) containing R404A	8901.30.01 15F	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
	Refrigerated ships (other than tankers) containing R404A	8901.30.09 15G	Per kg of specified SGG contained in item			Actual amount	245.53
	Refrigerated ships (other than tankers) containing R407F	8901.30.01 16D	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
	Refrigerated ships (other than tankers) containing R407F	8901.30.09 16E	Per kg of specified SGG contained in item			Actual amount	104.33
	Refrigerated ships (other than tankers) containing R448A or R449A	8901.30.01 18L	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8901.30.09 18A	Per kg of specified SGG contained in item	R448A or R449A		Actual amount	79.36
	Trawlers and other fishing vessels containing HFC-134a	8902.00.01 10B	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8902.00.09 10C					81.01
		8902.00.09 38C					81.01
		8902.00.19 10J					81.01
	Trawlers and other fishing vessels containing R404A	8902.00.01 13G	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8902.00.09 15D					245.53
		8902.00.09 40E					245.53
		8902.00.19 13C					245.53
	Trawlers and other fishing vessels containing R407F	8902.00.01 16A	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8902.00.09 18J					104.33
		8902.00.09 42A					104.33
		8902.00.19 16H					104.33
	Trawlers and other fishing vessels containing R448A or R449A	8902.00.01 17K	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8902.00.09 20L					79.36
		8902.00.09 44H					79.36
		8902.00.19 18D					79.36
	Factory ships and other ships used for processing or preserving fishery products, containing HFC-134a	8902.00.01 34K	Per kg of specified SGG contained in item	HFC-134a	1300.00	Actual amount	81.01
		8902.00.09 58H				Actual amount	81.01
		8902.00.19 34F					81.01
	Factory ships and other ships used for processing or preserving fishery products, containing R404A	8902.00.01 36F	Per kg of specified SGG contained in item	R404A	3940.00	Actual amount	245.53
		8902.00.09 60K				Actual amount	245.53
		8902.00.19 36B					245.53
	Factory ships and other ships used for processing or preserving fishery products, containing R407F	8902.00.01 38B	Per kg of specified SGG contained in item	R407F	1674.10	Actual amount	104.33
		8902.00.09 62F				Actual amount	104.33
		8902.00.19 38J					104.33
	Factory ships and other ships used for processing or preserving fishery products, containing R448A or R449A	8902.00.01 40D	Per kg of specified SGG contained in item	R448A or R449A	1273.49	Actual amount	79.36
		8902.00.09 64B		R448A or R449A		Actual amount	79.36
		8902.00.19 40L					79.36
19	Polyurethanes
	Polyurethanes containing HFC-245fa	3909.50.09 10A	Per kg of item	HFC-245fa	858.00	Actual amount	53.47
	Polyurethanes containing 49% HFC-245fa and 51% HFC-365mfc	3909.50.09 20J	per kg of item	49% HFC-245fa and 51% HFC-365mfc	830.46	Actual amount	51.75
	Polyurethanes containing 13% HFC-227ea and 87% HFC-365mfc	3909.50.09 40C	per kg of item	13% HFC-227ea and 87% HFC-365mfc	1134.98	Actual amount	70.73
20	Fire extinguishers
	Fire extinguishers containing HFC-227ea	8424.10.00 10J	Per kg of specified SGG contained in item	HFC-227ea	3350.00	Actual amount	208.77
21	Industrial ink-jet printing machines
	Industrial ink-jet printing machines containing HFC-134a	8443.32.10 10G	Per kg of specified SGG contained in item	HFC-134A	1300.00	Actual amount	81.01

Schedule 2 table: replaced, on 1 January 2024, by regulation 7 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2023 (SL 2023/239).

Schedule 2 table: amended, on 1 January 2025, by regulation 7 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201).

Michael Webster,
for Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 28 March 2013.

Notes

1 General

This is a consolidation of the Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2024 (SL 2024/201)

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2023 (SL 2023/239)

Climate Change (Emissions Trading Scheme and Synthetic Greenhouse Gas Levies) Amendment Regulations 2022 (SL 2022/267): Part 5

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2019 (LI 2019/234)

Customs and Excise Act 2018 (2018 No 4): section 443(4)

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2014 (LI 2014/294)

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations (No 2) 2013 (SR 2013/382)

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2013 (SR 2013/272)

Amendments not yet incorporated

The most recent version of this secondary legislation does not yet have amendments incorporated from:

Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2025

Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013