Kyoto forests are forests newly established on non-forested land since 1990. The carbon sequestered in the trees is recognized under the protocol as a carbon sink. This sink is rapidly increasing as the trees grow through the normal cycle of about 27 years before harvest. Harvested forests will have to be replanted to remain as a carbon store long-term- otherwise they would count as deforestation in the harvests yearly national inventory.
The Land use, Land-use Change and Forestry (LULUCF) sector represents a major sink for New Zealand removing 32.8 percent of all greenhouse gas emissions in 2004. Net removals in 2004 were 29.0 percent above net removals in 1990. Variations in planting rates and the impact of harvest regimes affect the size of this sink from year to year.