Adding or removing ETS forest land

Add or remove a carbon accounting areas (CAA)

Carbon accounting areas (CAAs) are the basic area used to track carbon stock changes in post-1989 forests registered in the ETS. You earn and pay New Zealand Units (NZUs) based on changes in the carbon stock of each CAA.

You can add or remove CAAs from your registration at any time.
You cannot add more land to an existing CAA. To add forest land, you'll need to create a new CAA.
You must remove CAAs that are no longer eligible to be part of the ETS (for example, after deforestation).

Fees and charges apply.

If your land is subject to the Field Measurement Approach, you must meet specific requirements when adding or removing land from your ETS registration. For example, you may need to reapply for sample plots, or get an updated set of specific carbon tables. For more information, see section 5 of the Field Measurement Approach (FMA) guide.

FMA guide [PDF, 2 MB]

Make changes online

You can add or remove a CAA using MPI's ETS online system. Before you can use the system, you will need to:

be registered with the government online identification service RealMe
set up a login and password.

RealMe

If you don't have a RealMe account, you'll be given the chance to set one up when you try to log in.

Adding or removing CAAs

Follow these steps to add or remove CAAs from the ETS.

1. Complete the relevant application form

Information you must provide includes:

participant name and New Zealand Emission Trading Register holding account number
the CAA number(s) for land being added, altered, or removed
details of any land being added – this includes land title, description, and ownership information
evidence of when the forest land was established (when adding a new CAA)
an electronic map file – in the form of a shapefile – if you're adding a CAA or removing part of a CAA.

Find out about mapping forest land in the ETS

Forms

Remove a CAA [PDF, 320 KB]

Remove land from a CAA [PDF, 304 KB]

Add a CAA [PDF, 413 KB]

Uploading or sending large files

To send us files larger than 10MB, email ETSsharefilelink@mpi.govt.nz and tell us you want to send us files. We will send you a link to a secure file upload system. We will email you when we receive your file.

2. Submit an emissions return if removing land

If you are removing land from the ETS, you must submit a mandatory emissions return (unit surrender) within 20 working days of removing land. Download the form, or use MPI's online ETS system to file.

Download the Emissions return (unit reconciliation) [PDF, 768 KB]

Emissions returns

Your obligations when deforesting post-1989 forest land

If you're deforesting post-1989 forest land registered in the ETS, you must:

tell MPI by completing the relevant forms
pay any units owed
remove the deforested area from the ETS.

Removing all your forest land from the ETS (deregistering)

If you want to deregister from the ETS, or if all your land no longer qualifies to be part of the scheme (for example, if it has been deforested) you will need to complete a participant deregistration form.

Download the post-1989 forest deregistration form [PDF, 278 KB]

You need to file an emissions return within 20 working days of deregistration, and repay the balance of NZUs that have been allocated to the registered post-1989 forest land. Fees apply.

Download the emissions return (unit reconciliation) [PDF, 768 KB]

Emissions returns

Penalties and offences

You may face a penalty, fine, or conviction if you:

don't file a mandatory emission return by the due date
have calculated emissions or removals incorrectly in your emissions return
are late paying units that you owe.

Emissions Trading Scheme operational policy: Assessing penalties for failing to correctly report emissions and removals [PDF, 293 KB]

Guidance on penalties under the Climate Change Response Act 2002 – EPA [PDF, 742 KB]

From 2023 onwards, you may receive an infringement notice and be charged a fee if you don’t:

file an emission return by the due date
keep accurate records of carbon calculations, and provide a copy to an enforcement officer, if requested
keep us informed if circumstances change relating to an emissions ruling.

Find out more about infringement notices for forestry in the ETS