with such tiers to be based on the different pollution intensities for a given covered product based on the country of origin of such covered product (or, subject to section 204 of the Foreign Pollution Fee Act of 2023 , the manufacturer of such covered product). (ii) To allow for determinations of the variable charge under this section in relation to the tiers in a manner which is specific to the covered product. (B) Use of tiers in determining variable charge (i) In general In accordance with paragraph (1), tiers shall be established for each covered product, with the variable charge assigned to each tier in a manner which is consistent with achieving the goals described in subsection (c)(2) with respect to such covered product. (ii) Prohibition The variable charge assigned to a particular tier for a covered product shall not be used to determine the variable charge assigned to the same tier for a different covered product. (3) Assignment Each covered product shall be assigned to the applicable tier which corresponds to the pollution intensity difference with respect to such covered product. (c) Variable charge (1) In general The variable charge assigned to each tier for a covered product shall be specific to the achievement of the goals in paragraph (2). (2) Goals (A) Phase one goals During the 6-year period beginning after the applicable date described in section 4691(a)(2) (or, in the case of any covered product added pursuant to subsection (d) or (e) of section 4695, the 6-year period subsequent to the date described in subsection (f) of such section), the goal utilized for establishment of the variable charge with respect to any covered product shall be— (i) in the case of any covered product for which the average pollution intensity difference is greater than 50 percent, to alter trade flows such that the average pollution intensity difference associated with such covered product is not greater than 50 percent, (ii) in the case of any covered product for which the average pollution intensity difference