为保护地球的保护伞——臭氧层，1987年国际社会缔结《蒙特利尔议定书》。避免工业产品中的氟氯碳化物对地球臭氧层继续造成恶化及损害，在各缔约方的共同努力下，全球已成功淘汰了将近百分之九十九的消耗臭氧层物质的生产和使用，并且臭氧层已经开始“愈合”。
然而，随着全球加速淘汰消耗臭氧层物质，作为替代物质出现的氢氟碳化物的使用量激增，这类具有强效温室效应的物质对气候和地球生态的破坏作用正变得越来越大，如今已成为温室气体的主要来源之一。因此，把氢氟碳化物纳入管控范围，成为国际社会的共同呼声。
2016年10月，《蒙特利尔议定书》缔约方在卢旺达首都达成基加利修正案，该修正案
把18种具有高温室效应潜值（GWP）的HFCs物质纳入管控目录，这18种物质及其混合物都将在基加利修正案框架下进行削减。
为了促进监测和控制这类物质，2022版《协调制度》新增了品目3827。
38.27 Mixtures containing halogenated derivatives ofmethane, ethaneor propane, not elsewhere specified orincluded.其他税目未列名的含有甲烷、乙烷或丙烷卤化衍生物的混合物
为了明确归类，同时第六类新增类注四。
Where a product answers to a description in one or more of the headingsin Section VI by virtue of being described by name or function and alsotoheading 38.27, then it is classifiable in a heading that references the productby name or function and not under heading38.27.”
类注四规定：如果某一产品因其名称或功能而符合第六类中一个或多个品目的描述也符合品目38.27描述，则该产品可归入按名称或功能归入相应品目，而不应归入品目38.27。
新增品目3827根据受控物质的种类设置不同子目，具体如下：
| - 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) : 含全氯氟烃(CFCs)的，不论是否含氢氯氟烃(HCFCs)、全氟烃(PFCs)或氢氟烃(HFCs)；含氢溴氟烃（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) 含全氯氟烃(CFCs)的，不论是否含氢氯氟烃(HCFCs)、全氟烃(PFCs)或氢氟烃(HFCs)； |
3827.12 | -- Containing hydrobromofluorocarbons (HBFCs) --含氢溴氟烃(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) : ,含氢氯氟烃(HCFCs)的，不论是否含全氟烃(PFCs)或氢氟烃(HFCs)，但不含全氯氟烃(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），但不含全氯氟烃(CFCs)或氢氯氟烃(HCFCs)的 |
3827.51 | -- Containing trifluoromethane (HFC-23) |
3827.59 | -- Other |
| - Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) : 含有其他氢氟烃（HFCs），但不含全氯氟烃(CFCs)或氢氯氟烃(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 |
新品目38.27商品来源于2017版3824.7子目，与2017版子目对应关系如下
以上相关条文的中文翻译仅供参考，以海关最终文本为准。
