Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013

  • This version was replaced on 29 June 2017 to make a correction to regulation 9(3) under section 25(1)(k) of the Legislation Act 2012.

Schedule 2 Goods levy schedule

rr 5–7, 11

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 goodsTariff itemUnit of measurementSpecified SGGGWPSGG content (kg)Levy rate (excl GST) ($)
1Air-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 R410A, single-phase, and of cooling capacity less than or equal to 4 kW

8415.10.10 10EPer itemR410A20901.00013.72

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 15FPer itemR410A20901.50020.59

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 17BPer itemR410A20902.50034.31

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 19JPer itemR410A20903.50048.04

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 21LPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 25CPer kg of specified SGG contained in itemR410A2090Actual amount13.72

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 31H

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 35L

Per kg of specified SGG contained in itemR410A2090Actual amount13.72
2Air-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 10CPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39
3Air-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 R410A, single-phase, and of cooling capacity less than or equal to 4 kW

8415.81.00 13DPer itemR410A20901.00013.72

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 15LPer itemR410A20901.50020.59

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 17GPer itemR410A20902.50034.31

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 19CPer itemR410A20903.50048.04
4Air-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 HFC-134a

8415.81.00 21EPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 25HPer kg of specified SGG contained in itemR410A2090Actual amount13.72

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 31B

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 35E

Per kg of specified SGG contained in itemR410A2090Actual amount13.72
5Air-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 R410A, single-phase, and of cooling capacity less than or equal to 4 kW

8415.82.10 10KPer itemR410A20901.00013.72

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 15LPer itemR410A20901.50020.59

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 17GPer itemR410A20902.50034.31

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 19CPer itemR410A20903.50048.04
6Air-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 HFC-134a

8415.82.10 21EPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 25HPer kg of specified SGG contained in itemR410A2090Actual amount13.72

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 31B

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 35E

Per kg of specified SGG contained in itemR410A2090Actual amount13.72
7Air-conditioning unit parts (for all types of household, commercial, and industrial heat pumps)

Parts (containing R410A) for air-conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity

8415.90.00 10JPer kg of specified SGG contained in itemR410A2090Actual amount13.72
8Combined refrigerator–freezers

Combined refrigerator–freezers fitted with separate external doors, containing HFC-134a, compression type, less than 200 litres gross internal capacity

8418.10.00 10DPer itemHFC-134a14300.1000.94

Combined refrigerator–freezers fitted with separate external doors, containing HFC-134a, compression type, 200 litres and over but less than 300 litres gross internal capacity

8418.10.00 13JPer itemHFC-134a14300.1101.03

Combined refrigerator–freezers fitted with separate external doors, containing HFC-134a, compression type, 300 litres and over but less than 400 litres gross internal capacity

8418.10.00 17APer itemHFC-134a14300.1201.13

Combined refrigerator–freezers, fitted with separate external doors, containing HFC-134a, compression type, 400 litres and over but less than 500 litres gross internal capacity

8418.10.00 20APer itemHFC-134a14300.1301.22

Combined refrigerator–freezers fitted with separate external doors, containing HFC-134a, compression type, 500 litres and over gross internal capacity

8418.10.00 23FPer itemHFC-134a14300.1501.41

Combined refrigerator–freezers fitted with separate external doors, containing HFC-134a, non-compression type and non-absorption type

8418.10.00 49KPer itemHFC-134a14300.1501.41
9Refrigerators (household)

Refrigerators for household use, compression type, containing HFC-134a, less than 200 litres gross internal capacity

8418.21.00 10BPer itemHFC-134a14300.0700.66

Refrigerators for household use, compression type, containing HFC-134a, 200 litres and over but less than 300 litres gross internal capacity

8418.21.00 13GPer itemHFC-134a14300.0900.85

Refrigerators for household use, compression type, containing HFC-134a, 300 litres and over but less than 400 litres gross internal capacity

8418.21.00 15CPer itemHFC-134a14300.1000.94

Refrigerators for household use, compression type, containing HFC-134a, 400 litres and over but less than 500 litres gross internal capacity

8418.21.00 17KPer itemHFC-134a14300.1101.03

Refrigerators for household use, compression type, containing HFC-134a, 500 litres and over gross internal capacity

8418.21.00 19FPer itemHFC-134a14300.1301.22
10Chest freezers

Freezers of the chest type, less than 300 litres capacity, and containing HFC-134a

8418.30.00 10APer itemHFC-134a14300.1401.31

Freezers of the chest type, over 300 litres but less than 800 litres capacity, and containing HFC-134a

8418.30.00 19EPer itemHFC-134a14300.1801.69
11Upright freezers

Freezers of the upright type, less than 200 litres capacity, and containing HFC-134a

8418.40.00 10EPer itemHFC-134a14300.0800.75

Freezers of the upright type, over 200 litres but less than 900 litres capacity, and containing HFC-134a

8418.40.00 19JPer itemHFC-134a14300.1101.03
12Refrigerating units (such as commercial display cooling and freezing equipment)

Display cooling units incorporating refrigerating equipment and containing HFC-134a

8418.50.00 13CPer itemHFC-134a14300.4003.76

Display freezing units incorporating freezing equipment and containing HFC-134a

8418.50.00 51FPer itemHFC-134a14300.4003.76

Furniture incorporating refrigerating equipment (such as chests, cabinets, display counters, showcases) other than display cooling units, and containing HFC-134a

8418.50.00 19BPer itemHFC-134a14300.4003.76

Furniture incorporating freezing equipment (such as chests, cabinets, display counters, showcases) other than display freezing units, and containing HFC-134a

8418.50.00 59APer itemHFC-134a14300.4003.76

Display cooling units incorporating refrigerating equipment containing R404A

8418.50.00 21DPer itemR404A39220.60015.45

Display freezing units incorporating freezing equipment and containing R404A

8418.50.00 61CPer itemR404A39220.60015.45

Furniture incorporating refrigerating equipment (such as chests, cabinets, display counters, showcases) other than display cooling units, and containing R404A

8418.50.00 29KPer itemR404A39220.60015.45

Furniture incorporating freezing equipment (such as chests, cabinets, display counters, showcases) other than display freezing units, containing R404A

8418.50.00 69JPer itemR404A39220.60015.45
13Heat 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 R410A, single-phase, and of cooling capacity less than or equal to 4 kW

8418.61.00 11EPer itemR410A20901.00013.72

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 13APer itemR410A20901.50020.59

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 15HPer itemR410A20902.50034.31

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 19LPer itemR410A20903.50048.04

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 21BPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) three-phase, and containing R410A

8418.61.00 23JPer kg of specified SGG contained in itemR410A2090Actual amount13.72

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 31KPer kg of specified SGG contained in itemR410A2090Actual amount13.72
14Refrigerating 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)

Water coolers containing HFC-134a

8418.69.00 10CPer itemHFC-134a14300.0500.47

Ice-cream-making and other edible ice-making machines containing HFC-134a

8418.69.00 15DPer itemHFC-134a14300.3002.82

Ice-cream-making and other edible ice-making machines containing R404A

8418.69.00 17LPer itemR404A39220.3007.73

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 23EPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

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 25APer kg of specified SGG contained in itemR404A3922Actual amount25.75

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 31FPer itemHFC-134a14300.4003.76

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 33BPer itemR404A39220.60015.45
15Parts for refrigerating or freezing units (charged with refrigerant for all types of household and commercial equipment) and some heat pumps

Parts containing R404A for refrigerating or freezing units

8418.99.00 10DPer kg of specified SGG contained in itemR404A3922Actual amount25.75

Parts containing R404A for refrigerating or freezing units that are evaporators and condensers

8418.99.00 17APer kg of specified SGG contained in itemR404A3922Actual amount25.75

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 23FPer kg of specified SGG contained in itemR404A3922Actual amount25.75
16Refrigerated beverage-vending machines

Refrigerated beverage-vending machines containing HFC-134a

8476.21.00 10KPer itemHFC-134a14300.2001.88

Refrigerated beverage-vending machines containing R404A

8476.21.00 15LPer itemR404A39220.2005.15

Automatic goods-vending machines (other than refrigerated beverage-vending machines) containing HFC-134a

8476.81.00 10APer itemHFC-134a14300.2001.88

Automatic goods-vending machines (other than refrigerated beverage-vending machines) containing R404A

8476.81.00 15BPer itemR404A39220.2005.15
17Dehumidifiers

Dehumidifiers containing HFC-134a

8479.89.00 45EPer itemHFC-134a14300.1501.41
18Refrigerated containers, vehicles, trailers, tankers, and vessels

Refrigerated containers for use with road, rail, plane, or shipping transport, and that contain HFC-134a

8609.00.09 10APer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Refrigerated containers for use with road, rail, plane, or shipping transport, and that contain R404A

8609.00.09 15BPer kg of specified SGG contained in itemR404A3922Actual amount25.75

Air-conditioning machines containing HFC-134a that are in refrigerated trucks other than in the driving cabs

8704.21.50 10J

8704.21.50 13C

8704.21.80 10E

8704.21.80 13K

8704.22.11 10H

8704.22.11 13B

8704.22.19 10J

8704.22.19 13C

8704.23.09 10H

8704.23.09 13B

8704.31.50 10B

8704.31.50 13G

8704.31.80 10J

8704.31.80 13C

8704.32.11 10A

8704.32.11 13F

8704.32.19 10B

8704.32.19 13G

8704.90.12 10L

8704.90.12 13E

8704.90.21 10K

8704.90.21 13D

8704.90.29 10L

8704.90.29 13E

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Air-conditioning machines containing R404A that are in refrigerated trucks other than in the driving cabs

8704.21.50 15K

8704.21.50 17F

8704.21.80 15F

8704.21.80 17B

8704.22.11 15J

8704.22.11 17E

8704.22.19 15K

8704.22.19 17F

8704.23.09 15J

8704.23.09 17E

8704.31.50 15C

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

8704.31.50 17K

8704.31.80 15K

8704.31.80 17F

8704.32.11 15B

8704.32.11 17J

8704.32.19 15C

8704.32.19 17K

8704.90.12 15A

8704.90.12 17H

8704.90.21 15L

8704.90.21 17G

8704.90.29 15A

8704.90.29 17H

Air-conditioning machines containing HFC-134a that are in refrigerated vans other than in the driving cabs

8704.21.50 23L

8704.21.50 25G

8704.31.50 23D

8704.31.50 25L

8704.90.12 23B

8704.90.12 25J

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Air-conditioning machines containing R404A that are in refrigerated vans other than in the driving cabs

8704.21.50 27C

8704.21.50 29K

8704.31.50 27G

8704.31.50 29C

8704.90.12 27E

8704.90.12 29A

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, and containing HFC-134a

8716.31.01 10E

8716.39.01 10A

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Refrigerated trailers for the transport of goods, and containing HFC-134a

8716.31.09 10F

8716.39.09 10B

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Refrigerated semi-trailers (the load-bearing portion of articulated motor vehicles) for the transport of goods, and containing R404A

8716.31.01 13K

8716.39.01 13F

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

Refrigerated trailers for the transport of goods, and containing R404A

8716.31.09 13L

8716.39.09 13G

Per kg of specified SGG contained in itemR404A3922Actual amounts25.75

Refrigerated tankers (ship) containing HFC-134a

8901.20.00 10EPer kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Refrigerated tankers (ship) containing R404A

8901.20.00 13KPer kg of specified SGG contained in itemR404A3922Actual amount25.75

Refrigerated ships (other than tankers) containing HFC-134a

8901.30.01 10E

8901.30.09 10F

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Refrigerated ships (other than tankers) containing R404A

8901.30.01 15F

8901.30.09 15G

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

Trawlers and other fishing vessels containing HFC-134a

8902.00.01 10B

8902.00.09 10C

8902.00.09 23E

8902.00.19 10J

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Trawlers and other fishing vessels containing R404A

8902.00.01 13G

8902.00.09 15D

8902.00.09 25A

8902.00.19 13C

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

Factory ships and other ships used for processing or preserving fishery products and containing HFC-134a

8902.00.01 21H

8902.00.09 31F

8902.00.19 21D

Per kg of specified SGG contained in itemHFC-134a1430Actual amount9.39

Factory ships and other ships used for processing or preserving fishery products and containing R404A

8902.00.01 25L

8902.00.09 35J

8902.00.19 25G

Per kg of specified SGG contained in itemR404A3922Actual amount25.75

Schedule 2: amended, on 1 January 2017, by regulation 6 of the Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2016 (LI 2016/213).

Michael Webster,
for Clerk of the Executive Council.