How the DGT's position has evolved
Current position
The import of fluorinated gases in refrigeration equipment for means of transport is exempt if the atmospheric warming potential (AWP) is equal to or less than 150. For all other cases, such as incorporation into new equipment or the recharging of fire extinguishing systems, exemptions and reductions are maintained, subject to accreditation through territorial registration and declaration of destination. Non-stocking resellers must comply with the communication of stocks and self-assessment of quotas according to the AWP of each gas.
The DGT's position remains stable regarding the structure of exemptions by destination and accreditation requirements through territorial registration. The evolution shows greater technical specificity by introducing AWP limits for transport equipment and stock self-assessment procedures for non-stocking resellers.
Turning points
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Introduces the obligation to communicate stocks and perform self-assessment for resellers who do not hold the status of stockists.
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Establishes a specific exemption limit for gases in refrigeration equipment for means of transport based on an AWP equal to or less than 150.
Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.