4. Regulated goods imported for own use

Chillers described in Part 1 of the Second Schedule are regulated goods from (and including) the date specified opposite such chillers for the purpose of section 40D(1)(b) of the Act, but not any of the following chillers:

a chiller that is a second‑hand chiller;

a chiller (not being a second‑hand chiller) that is imported by a person for the person’s own use and —

is supplied to the person under an agreement entered into before 1 October 2022 and is not a substitute chiller; or

is supplied pursuant to a warranty in the agreement under which a chiller mentioned in sub‑paragraph (i) is supplied, as a replacement of the same brand and model as that chiller.