On 17 October 2012, Minister Groser announced that the Government is looking to clarify the domestic carry-over provisions in the NZ ETS. He said:

"I have requested that officials look into the carry-over provisions and what needs to be done under the Act...Clarifying the rules for carry-over of international units would provide ETS participants with certainty about how the international carry-over rules will be applied domestically."

In 2015, New Zealand will be required to surrender emissions units equal to its emissions over the first Kyoto commitment period, which runs from 2008 to 2012. Under international Kyoto carry-over rules, any units in the New Zealand Emission Unit Register that have not been approved for carry-over after this time will be cancelled and will not be eligible in future periods. Exactly how these international rules will be applied domestically has yet to be finalised by the Government, particularly in light of the Government's subsequent announcements that it would not have any obligations under a second Kyoto Protocol commitment period.

The Government has stated that any domestic carry-over rules it implements will only apply to international units generated during CP1 and New Zealand Units (NZUs) will not be affected. It is expecting to consult on proposed amendments on carry-over in due course.