trade intensity of the sector or subsector, but only for determining the trade intensity. (v) Final action The Secretary shall take final action on a petition described in this subparagraph not later than 180 days after the date the completed petition is received by the Secretary. (3) Cessation of qualifying activities If, as determined by the Secretary, an industrial sector or a covered good within the sector is no longer liable to be designated under this section, the Commissioner shall cease to apply the border tax adjustment on the relevant covered goods with effect from January 1 of the following year. 9914. Border tax adjustment rate (a) Establishment The Secretary, with the concurrence of the Commissioner, shall, no later than the date that is one year after the date of the enactment of this section, promulgate regulations— (1) establishing the products which are liable for, and requiring payment of, the border tax adjustment rate, (2) establishing a general methodology for calculating the level of the border tax adjustment rate that a domestic importer of any covered good must submit and the rebate that an exporter will receive, (3) establishing an administrative process whereby any determination by the Secretary under this subsection may be appealed, (4) exempting from this section products that originate from— (A) any country that the United Nations has identified as among the least developed of developing countries, or (B) any country that the President has determined to be responsible for less than 0.5 percent of total global greenhouse gas emissions and less than 5 percent of global production in the eligible industrial sector, (5) specifying the procedures that the Commissioner will apply for the declaration and entry of covered goods with respect to the eligible industrial sector into the customs territory of the United States, and (6) establishing procedures that prevent circumvention of the carbon tax liability for covered goods that are manufactured or processed in more than one foreign