Small and niche car manufacturers may apply for a special target in the EU. A special target is an individual brand-specific CO2 target that applies instead of the standard target based on unladen weight. The Swiss regulations stipulate that the targets for small and niche manufacturers have to be taken into account for large-scale and small importers. The list of brands concerned may be viewed under "Forms and fact sheets". Special targets are automatically taken into account when penalties are to be collected from small importers. Large-scale importers who also import brands from small and niche manufacturers and want to apply for special targets must notify the SFOE of this intention using the corresponding application form (cf. "Forms and fact sheets") prior to the initial registration of the vehicle in that year.