units from which such good was imported. (d) Treatment of alternative policies as fees Under regulations established by the Secretary, foreign policies that have substantially the same effect in reducing emissions of greenhouse gases as fees shall be treated as fees for purposes of subsections (b)(2) and (c)(2). (e) Regulatory authority (1) In general The Secretary shall consult with the Administrator of the Environmental Protection Agency and the Secretary of Energy in establishing rules and regulations implementing the purposes of this section. (2) Treaties The Secretary, in consultation with the Secretary of State, may adjust the applicable amounts of the refunds and equivalency fees under this section in a manner that is consistent with any obligations of the United States under an international agreement. 4696. Definitions and other rules (a) Definitions For purposes of this subchapter: (1) Associated emissions The term associated emissions means greenhouse gas emissions attributable to venting, flaring, and leakage across the supply chain. (2) Carbon dioxide equivalent The term carbon dioxide equivalent means, with respect to a greenhouse gas, the quantity of such gas that has a global warming potential equivalent to 1 metric ton of carbon dioxide, as determined pursuant to table A–1 of subpart A of part 98 of title 40, Code of Federal Regulations, as in effect on the date of the enactment of the American Opportunity Carbon Fee Act of 2019 . (3) Coal The term coal has the same meaning given such term under section 48A(c)(4). (4) Energy-intensive manufactured good (A) In general The term energy-intensive manufactured good means any manufactured good (other than any petroleum product or fossil fuel) for which not less than 5 percent of the cost of which is attributable to energy costs, as determined by the Secretary. (B) List of energy-intensive manufactured goods (i) Initial list Not later than 180 days after the date of the enactment of this Act, the Secretary shall publish a list of goods which qualify as