New levy rates will apply to the Synthetic Greenhouse Gas (Goods) Levy on 1 January 2017.
The Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2016 (Schedule 2) provides for the levy rate changes.
The 2017 levy rates have increased substantially from the 2016 rates. Further information is available from the Ministry for the Environment.
The new rates will be incorporated into Schedule 2 of the principal regulations (the Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013) after the rates come into force on 1 January 2017. We expect these regulations will be updated with the new rates by mid-January 2017. In the interim, the new rates can be seen in the attached sheet.
The levy applies to a range of imported goods including fridges, freezers, heat pumps, air-conditioners, and refrigerated trailers.
Synthetic greenhouse gas goods imported after midnight on 31 December 2016 will be subject to the new rates.
For further information about the levy please see Fact Sheet 47 Synthetic Greenhouse Gas (Goods) Levy, or contact Customs on 0800 786 (0800 4 CUSTOMS).