If the average CO2 emissions of a large-scale importer's newly registered passenger car fleet exceed the individually specified target level, a penalty has to be paid. For the calculation of penalties, official and provisional large-scale importers and emissions pools should refer to the example which they can view by clicking on the corresponding link under "Related documents". A calculation tool for large-scale importers is not yet available.
For small importers, the degree to which the specified target level is exceeded and the corresponding penalty are calculated for each individual vehicle. The amount of the penalty is based not only the level of CO2 emissions, but also on the unladen weight of the newly registered vehicle. It is therefore possible that a vehicle with a level of CO2 emissions below 130 g/km may also be liable to a penalty. The calculation tool (which you will find by clicking on the corresponding link under "Further information") will provide you with information about the amount of any penalty that may apply.
Small importers are required to register every imported car and pay a penalty where applicable. For efficient vehicles that do not exceed the specified target level, no penalty applies and no bonus is paid. There are various privately operated CO2 exchanges on the Internet, which offer small importers compensation on high-emission and efficient vehicles, i.e. under certain circumstances the possibility of reducing any penalty that may apply, or obtaining a bonus on efficient vehicles.