Administrator may, if appropriate, add any product to this list by rule. (3) Removal of a Product from the List The Administrator may remove a product from this list only if— (A) the total emissions from all of the product used within the United States has been less than 250,000 metric tons per year of carbon dioxide equivalent for each of three consecutive years, and (B) the Administrator determines that there is no reasonable possibility that the total emissions from all of the product used in the United States will exceed 250,000 metric tons per year of carbon dioxide equivalent within any of the five years following such determination. (4) Addition of a Product to the List The Administrator may add a product to this list only if the Administrator determines that— (A) the total emissions from all of the product used within the United States has been greater than 250,000 metric tons per year of carbon dioxide equivalent in any two years out of the preceding five years, and (B) there is a reasonable possibility that the total emissions from all of the product used within the United States will be greater than 250,000 metric tons per year of carbon dioxide equivalent in any year within the next five years following such determination. (5) The Secretary may add a product to the list that has previously been removed pursuant to paragraph (3) if the addition of the product otherwise meets the requirements of paragraph (4). (c) Rate of Tax The rate of tax shall be the same as the rate given in section 9901(b)(2). (d) By Whom Paid The tax imposed by subsection (a) shall be paid— (1) for products manufactured in the United States, by the owner or operator of the point of taxation, and (2) for products imported into the United States, by the owner of the product when it enters the United States. (e) Point of Taxation The point of taxation shall be— (1) for products manufactured in the United States, the manufacturing facility, (2) for products imported into the United States, the point at which it first enters the