paid The tax imposed by subsection (a) shall be paid by the producer, miner, or importer of the taxable carbon substance. (e) Regulations Not later than 2 years after the date of enactment of the Consumers Rebate to ban Emissions and Boost AlTernative Energy Act , the Secretary shall issue such regulations as may be necessary or appropriate to carry out this subtitle, including regulations relating to the timely and efficient issuance of permits and collection of payments for such permits. 9902. Carbon equivalency fee (a) Purpose The purpose of this section is to ensure the environmental effectiveness of this subtitle. (b) Imports The Secretary, in consultation with the Secretary of Energy, the Administrator, and the Commissioner of the U.S. Customs and Border Protection, shall impose carbon equivalency fees on imports of goods containing or produced using a taxable carbon substance. The amount of the carbon equivalency fee with respect to the import of any good shall be equal to the cost that domestic producers of a comparable good incur as a result of— (1) the tax imposed under section 9901, and (2) carbon equivalency fees imposed under this section on any goods used in the production of such good. (c) Collection The fees imposed under this section shall be collected by the Commissioner of the U.S. Customs and Border Protection. (d) Expiration This section shall cease to have effect at such time as and to the extent that— (1) an international agreement requiring countries that emit carbon dioxide or produce goods containing or using taxable carbon substances to adopt equivalent measures comes into effect, or (2) the country of export has implemented equivalent measures, as determined by the Secretary, in consultation with the Secretary of State. 9903. Definitions For purposes of this subtitle— (1) Taxable carbon substance The term taxable carbon substance means— (A) coal, (B) oil, and (C) natural gas. (2) Coal The term coal includes lignite, anthracite, bituminous, subbituminous, peat or other forms of what is