A definitive countervailing duty is imposed on imports of new battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding L category vehicles according to Regulation (EU) No 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit), currently falling under CN code ex87038010 (TARIC code 8703801010) and originating in the People’s Republic of China.
Commission Implementing Regulation (EU) 2024/2754 of 29 October 2024 imposing a definitive countervailing duty on imports of new battery electric vehicles designed for the transport of persons originating in the People’s Republic of China
Commission Implementing Regulation (EU) 2024/2754 of 29 October 2024 imposing a definitive countervailing duty on imports of new battery electric vehicles designed for the transport of persons originating in the People’s Republic of China
Article 1
1.
2.
The rates of the definitive countervailing duty applicable to the net, free-at-Union-frontier price, before duty, of the product described in paragraph 1 and produced by the companies listed below shall be as follows:
Company |
Definitive countervailing duty |
Definitive TARIC additional code |
|---|---|---|
BYD Group: |
17,0 % |
|
BYD Auto Company Limited |
89HH |
|
BYD Auto Industry Company Limited |
89HI |
|
Changsha BYD Auto Company Limited |
89HJ |
|
Changsha Xingchao Auto Company Limited |
89HK |
|
Changzhou BYD Auto Company Limited |
89HL |
|
Fuzhou BYD Industrial Company Limited |
89HM |
|
Hefei BYD Auto Company Limited |
89HN |
|
Jinan BYD Auto Company Limited |
89HO |
|
Geely Group: |
18,8 % |
|
Asia Euro Automobile Manufacture (Taizhou) Company Limited |
89HP |
|
Chongqing Lifan Passenger Vehicle Co., Ltd. |
89HQ |
|
Fengsheng Automobile (Jiangsu) Co., Ltd. |
89HR |
|
Shanxi New Energy Automobile Industry Co., Ltd. |
89HS |
|
Zhejiang Geely Automobile Company Limited |
89HT |
|
Zhejiang Haoqing Automobile Manufacturing Company Limited |
89HU |
|
Zhongjia Automobile Manufacturing (Chengdu) Co., Ltd. |
89HV |
|
SAIC Group: |
35,3 % |
|
SAIC MAXUS Automotive Company Limited |
89HW |
|
SAIC Motor Corporation Limited |
89HX |
|
Nanjing Automobile (Group) Corporation |
89HY |
|
SAIC Volkswagen Automotive Co., Ltd. |
89HZ |
|
SAIC GM Wuling Automobile Co., Ltd. |
89IA |
|
SAIC General Motors Co., Ltd. |
89IB |
|
Tesla (Shanghai) Co., Ltd |
7,8 % |
89BZ |
Other cooperating companies (Annex I) |
20,7 % |
|
All other companies |
35,3 % |
8999 |
3.
The application of the individual duty rates specified for the companies mentioned in paragraph 2 shall be conditional upon presentation to the Member States’ customs authorities of a valid commercial invoice, on which shall appear a declaration dated and signed by an official of the entity issuing such invoice, identified by his/her name and function, drafted as follows: ‘I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in the People’s Republic of China. I declare that the information provided in this invoice is complete and correct.’ If no such invoice is presented, the duty applicable to all other companies shall apply.
4.
Unless otherwise specified, the provisions in force concerning customs duties shall apply.
Article 2
The amounts secured by way of the provisional countervailing duties pursuant to Implementing Regulation (EU) 2024/1866 shall be definitively released.
Article 2a
1.
Imports declared for release into free circulation shall be exempt from the countervailing duty imposed by Article 1, provided that they are manufactured, shipped and invoiced by a company from which an undertaking is accepted by the Commission and whose name is listed in Commission Implementing Decision (EU) 2026/328, and have been imported in conformity with the provisions of the same Implementing Decision.
2.
The imports mentioned in paragraph 1 shall be exempt from the countervailing duty on condition that:
-
for such imports, an undertaking declaration is presented to customs, containing at least the elements stipulated in Annex II to this Regulation; and
-
the goods declared and presented to customs correspond precisely to the description on both the undertaking declaration and the commercial invoice relating to the import consignment declared for release into free circulation.
A customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation:
-
whenever it is established, in respect of imports described in paragraph 1, that one or more of the conditions listed in that paragraph and paragraph 2 are not fulfilled; or
-
when the Commission withdraws its acceptance of the undertaking pursuant to Article 13(9) of Regulation (EU) 2016/1037 in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.
Article 2b
A company from which an undertaking is accepted by the Commission and whose name is listed in Implementing Decision (EU) 2026/328 and subject to certain conditions specified therein, will also issue an invoice for transactions which are not exempted from the countervailing duty. This invoice is a commercial invoice containing at least the elements stipulated in Annex III to this Regulation.
Article 3
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.