described in section 1221(a)(1). III Tax on certain additional imported products Sec. 4695. Imposition of tax. Sec. 4696. Imported taxable product. 4695. Imposition of tax (a) In general There is hereby imposed a tax on any imported taxable product sold or used by the importer thereof. (b) Amount of tax The amount of the tax imposed by subsection (a) with respect to any imported taxable product shall be the applicable amount under section 4692 per ton on the lesser of— (1) the taxable carbon substances used in the manufacture or production of such product, or (2) the carbon dioxide emissions attributable to the manufacture or production of such product. (c) Procedure To challenge information provided by importer The Secretary shall establish a procedure under which interested persons may examine the information provided by an importer for purposes of this section, and bring to the attention of the Secretary any suspected errors in such information. 4696. Imported taxable product (a) In general For purposes of this part, the term imported taxable product means any article which, at the time of such article’s sale or use by the importer, is described in the same heading of the Harmonized Tariff Schedule of the United States as a like article produced in a listed industry. (b) Listed industry For purposes of this section— (1) In general Except as provided in paragraph (2), the term listed industry means any industry listed by the Administrator as being among the industries which, in the aggregate, account for 95 percent of the taxable carbon substances used in the United States. An industry may not be omitted from the list under the preceding sentence if it uses more taxable carbon substances per unit of output than any industry which is so listed. (2) Special rule for 2020 through 2022 (A) 2020 During 2020, the term listed industry shall include only the 6 industries on the list under paragraph (1) having the highest average use of taxable carbon substances per unit of output. (B) 2021 and 2022 During 2021 and