; and (B) no fee shall be applied to covered products imported from that country. (2) Modifications to requirements (A) In general During the 10-year period beginning after the completion of the 5-year period described in paragraph (1), the pollution intensity requirement described in subsection (a) shall be considered to be met with respect to a covered product produced in a country described in paragraph (1) if new capacity in that country for the production of the covered product developed during the 10-year period described in paragraph (1) is not more than 50 percent more pollution intense than the baseline pollution intensity at the time of the entry into force of the international partnership agreement. (B) Future development For the 10-year period beginning after the completion of the 10-year period described in subparagraph (A), and each 10-year period thereafter, the pollution intensity requirement described in subsection (a) shall be considered to be met with respect to a covered product produced in a country described in paragraph (1) if new capacity in that country for the production of the covered product developed during the preceding 10-year period is not more than 25 percent more pollution intense than the baseline pollution intensity at the beginning of such preceding 10-year period. (3) Application of fee If the requirements described in paragraph (1) or (2), as applicable, are not met with respect to a covered product, the fee specified in subsection (b) shall apply. (d) Treatment of circumvention Nothing in this section shall supersede section 4693(g) of the Internal Revenue Code of 1986, as added by title I, with respect to potential circumvention of the fee assessed under section 4691 of such Code if— (1) a determination is made under such section 4693(g) with respect to a producer