為保護(hù)地球的保護(hù)傘——臭氧層，1987年國際社會(huì)締結(jié)《蒙特利爾議定書》。避免工業(yè)產(chǎn)品中的氟氯碳化物對地球臭氧層繼續(xù)造成惡化及損害，在各締約方的共同努力下，全球已成功淘汰了將近百分之九十九的消耗臭氧層物質(zhì)的生產(chǎn)和使用，并且臭氧層已經(jīng)開始“愈合”。
然而，隨著全球加速淘汰消耗臭氧層物質(zhì)，作為替代物質(zhì)出現(xiàn)的氫氟碳化物的使用量激增，這類具有強(qiáng)效溫室效應(yīng)的物質(zhì)對氣候和地球生態(tài)的破壞作用正變得越來越大，如今已成為溫室氣體的主要來源之一。因此，把氫氟碳化物納入管控范圍，成為國際社會(huì)的共同呼聲。
2016年10月，《蒙特利爾議定書》締約方在盧旺達(dá)首都達(dá)成基加利修正案，該修正案把18種具有高溫室效應(yīng)潛值（GWP）的HFCs物質(zhì)納入管控目錄，這18種物質(zhì)及其混合物都將在基加利修正案框架下進(jìn)行削減。
為了促進(jìn)監(jiān)測和控制這類物質(zhì)，2022版《協(xié)調(diào)制度》新增了品目3827。
38.27
Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included.
其他稅目未列名的含有甲烷、乙烷或丙烷鹵化衍生物的混合物
為了明確歸類，同時(shí)第六類新增類注四。
Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27.”
類注四規(guī)定：如果某一產(chǎn)品因其名稱或功能而符合第六類中一個(gè)或多個(gè)品目的描述也符合品目38.27描述，則該產(chǎn)品可歸入按名稱或功能歸入相應(yīng)品目，而不應(yīng)歸入品目38.27。
新增品目3827根據(jù)受控物質(zhì)的種類設(shè)置不同子目，具體如下：
- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1- trichloroethane (methyl chloroform) : 含全氯氟烴(CFCs)的，不論是否含氫氯氟烴(HCFCs)、全氟烴(PFCs)或氫氟烴(HFCs)；含氫溴氟烴（HBFCs）；含四氯化碳；含1,1,1-三氯乙烷(甲基氯仿)
●3827.11 -- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 含全氯氟烴(CFCs)的，不論是否含氫氯氟烴(HCFCs)、全氟烴(PFCs)或氫氟烴(HFCs)；
● 3827.12 -- Containing hydrobromofluorocarbons (HBFCs) --含氫溴氟烴(HBFCs)的
● 3827.13 -- Containing carbon tetrachloride含四氯化碳的
3827.14 -- Containing 1,1,1-trichloroethane (methyl chloroform) 含1，1，1-三氯乙烷(甲基氯仿)的
●3827.2 - Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) --含溴氯二氟甲烷、溴三氟甲烷或二溴四氟乙烷
- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) : ,含氫氯氟烴(HCFCs)的，不論是否含全氟烴(PFCs)或氫氟烴(HFCs)，但不含全氯氟烴(CFCs)
●3827.31 -- Containing substances of subheadings 2903.41 to 2903.48
●3827.32 -- Other, containing substances of subheadings 2903.71 to 2903.75
●3827.39 -- Other
●3827.4 - Containing methyl bromide (bromomethane) or bromochloromethane 含溴化甲烷(甲基溴)或溴氯甲烷的
-Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) : 含有三氟乙烷（HFC-23）或全氟碳（PFCs），但不含全氯氟烴(CFCs)或氫氯氟烴(HCFCs)的
●3827.51 -- Containing trifluoromethane (HFC-23)
●3827.59 -- Other
- Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) : 含有其他氫氟烴（HFCs），但不含全氯氟烴(CFCs)或氫氯氟烴(HCFCs)的
●3827.61 -- Containing 15 % or more by mass of 1,1,1-trifluoroethane (HFC- 143a)
●3827.62 -- Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)
●3827.63 -- Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125)
●3827.64 -- Other, not included in the subheadings above, containing 30 % or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)
●3827.65 -- Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)
●3827.68 -- Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48
●3827.69 -- Other
●3827.9 - Other