glass and fiberglass), pulp, paper, chemicals, or industrial ceramics. (d) Carbon leakage The term carbon leakage means an increase of global greenhouse gas emissions which are substantially due to the relocation of greenhouse gas sources from the United States to jurisdictions which lack comparable controls upon greenhouse gas emissions. (e) Cost of carbon or carbon costs The term cost of carbon or carbon costs means a national or sub-national government policy which explicitly places a price on greenhouse gas pollution and shall be limited to either a tax on greenhouse gases or a system of cap-and-trade. The cost of carbon is expressed as the price per ton of CO 2 -e. (f) Covered entity The term covered entity means— (1) in the case of crude oil— (A) a refinery operating in the United States, and (B) any importer of any petroleum or petroleum product into the United States, (2) in the case of coal— (A) any coal mining operation in the United States, and (B) any importer of coal into the United States, (3) in the case of natural gas— (A) any entity entering pipeline quality natural gas into the natural gas transmission system, and (B) any importer of natural gas into the United States, (4) in the case of fluorinated gases any entity required to report the emission of a fluorinated gas under part 98 of title 40, Code of Federal Regulations, and (5) any entity or class of entities which, as determined by the Secretary, is transporting, selling, or otherwise using a covered fuel in a manner which emits a greenhouse gas to the atmosphere and which has not been covered by the carbon fee, the fluorinated greenhouse gas fee, or the carbon border fee adjustment. (g) Covered fuel The term covered fuel means crude oil, natural gas, coal, or any other product derived from crude oil, natural gas, or coal which shall be used so as to emit greenhouse gases to the atmosphere. (h) Crude oil The term crude oil means unrefined petroleum. (i) Export The term export means to transport a product from within the jurisdiction of the