Guidance

Imports of certain bio-diesel, originating in Argentina (Anti-Dumping Duty 2316)

Published 21 February 2019

The Commission has imposed definitive Countervailing Duty on imports of certain bio-diesel, originating in Argentina, by regulation 2019/244, OJ ref. L40.

The regulation takes effect from 13 February 2019.

The definitive Countervailing Duty rates on the net free-at-union-frontier price before duty are as follows:

Company	Rates	Additional code
Aceitera General Deheza	33.4%	C493
Bunge Argentina SA	33.4%	C494
LDC Argentina SA	26.2%	C495
Molinos Agro SA	25%	C496
Oleaginosa Moreno Hemanos SACIFyA	25%	C497
Vicentin SAIC	25%	C498
COFCO International Argentina SA	28.2%	C490
Cargill SACI	28.2%	C491
All other companies	33.4%	C999

Imports declared for release into free circulation will be exempt from the Countervailing Duty above, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Decision 2019/245, as from time to time amended, and have been imported in conformity with the provisions of that Decision.

Companies whose undertakings are accepted	Sales channel	Additional code on CHIEF
Aceitera General Deheza	Produced and sold by Aceitera General Deheza S.A. to the first independent customer in the Union acting as an importer.	X493
Bunge Argentina SA	Produced and sold by Bunge Argentina S.A. or produced by Bunge Argentina S.A. and sold by Bunge Agritrade S.A., Uruguay, to the first independent customer in the Union acting as an importer	X494
LDC Argentina SA	Produced and sold by LDC Argentina S.A. or produced by LDC Argentina S.A. and sold by Louis Dreyfus Company Suisse S.A., Switzerland, to the first independent customer in the Union acting as an importer.	X495
Molinos Agro SA	Produced and sold by Molinos Agro S.A. or produced by Molinos Agro S.A and sold by Molinos Overseas Commodities S.A., Uruguay, to the first independent customer in the Union acting as an importer.	X496
Oleaginosa Moreno Hemanos SACIFyA	Produced and sold by Oleaginosa Moreno Hermanos S.A.C.I.F. y A to the first independent customer in the Union acting as an importer.	X497
Vicentin SAIC	Produced and sold by Vicentin S.A.I.C. or produced by Vicentin S.A.I.C. and sold by Vicentin S.A.I.C. Sucursal, Uruguay, to the first independent customer in the Union acting as an importer.	X498
COFCO International Argentina SA	Produced and sold by COFCO International Argentina S.A. or Produced by COFCO International Argentina S.A. and sold by Cofco Resources S.A., Switzerland, to the first independent customer in the Union acting as an importer.	X490
Cargill SACI	Produced and sold by Cargill S.A.C.I or produced by Cargill S.A.C.I. and sold by Cargill International S.A., Switzerland, to the first independent customer in the Union EU acting as an importer.	X491

Conditions to be met for the undertaking:

• such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration as per Annex I
• such imports are accompanied by an undertaking Certificate as per Annex 2
• the goods declared and presented to customs correspond precisely to the description on the undertaking invoice

A customs debt will be incurred at the time of acceptance of the declaration for release into free circulation either:

• whenever it is established , in respect of the imports that one or more of the conditions listed are not fulfilled
• when the Commission withdraws its acceptance of the undertaking, pursuant to Article 13(9) of Regulation 2016/1037, in a Regulation or Decision which refers to particular transactions and declare the relevant undertaking invoices as invalid

Companies from which undertakings are accepted by the Commission will also issue an invoice for transactions which are not exempted from the Countervailing Duty. This commercial invoice will contain at least the elements as per Annex 3.

If all the above undertaking conditions are met imports should be declared on CHIEF using an additional code starting with an ‘X’ instead of a ‘C’ and D017 and status code AC should be entered in box 44 of the SAD.

For goods from a company subject to an undertaking, but which do not meet all the conditions, imports should be declared on CHIEF using an additional code starting with a ‘C’ and D018 and status code AC should be entered in box 44 of the SAD.

The undertaking invoice and undertaking certificate must be issued before the goods are shipped. They cannot be accepted if issued retrospectively.

The products currently fall within commodity codes:

• 1516 2098 21
• 1516 2098 29
• 1516 2098 30
• 1518 0091 21
• 1518 0091 29
• 1518 0091 30
• 1518 0095 10
• 1518 0099 21
• 1518 0099 29
• 1518 0099 30
• 2710 1943 21
• 2710 1943 29
• 2710 1943 30
• 2710 1946 21
• 2710 1946 29
• 2710 1946 30
• 2710 1947 21
• 2710 1947 29
• 2710 1947 30
• 2710 2011 21
• 2710 2011 29
• 2710 2011 30
• 2710 2015 21
• 2710 2015 29
• 2710 2015 30
• 2710 2017 21
• 2710 2017 29
• 2710 2017 30
• 2710 2017 90
• 3824 9992 10
• 3824 9992 12
• 3824 9992 20
• 3826 0010 20
• 3826 0010 29
• 3826 0010 50
• 3826 0010 59
• 3826 0010 89
• 3826 0010 99
• 3826 0090 11
• 3826 0090 19
• 3826 0090 30

The registration of imports of bio-diesel originating in Argentina will be discontinued - Countervailing Duty will not be applied retrospectively.

The Customs Handling of Import and Export Freight (CHIEF) system has been updated. The printed Tariff will be updated in the May amendment.

Read Your Charter to find out what you can expect from us and what we expect from you.

Annex 1

The following elements must be indicated in the Commercial Invoice accompanying the Company’s sales to the European Union of goods, which are subject to the Undertaking:

(1) The heading ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO AN UNDERTAKING’.
(2) The name of the Company issuing the Commercial Invoice and the name of the Company manufacturing the goods.
(3) The Commercial Invoice number.
(4) The date of issue of the Commercial Invoice.
(5) The TARif Intégré Communautaire (TARIC) additional code under which the goods on the invoice are to be customs-cleared at the European Union frontier.
(6) The exact plain language description of the goods and:
— technical specifications of the company product code (CPC) number,
— the (CPC) number,
— Combined Nomenclature (CN) code,
— quantity (to be given in units expressed in Metric Tons).
(7) The description of the terms of the sale, including:
— price per unit (Metric Ton),
— the applicable payment terms,
— the applicable delivery terms,
— total discounts and rebates.
(8) Name of the Company acting as an importer to which the invoice is issued directly by the Company.
(9) The name of the official of the Company that has issued the Commercial Invoice and the following signed declaration:

‘I, the undersigned, certify that the goods sold for export to the European Union covered by this invoice were manufactured by (Company name and address) (TARIC additional code) in Argentina within the scope and under the terms of the Undertaking accepted by the European Commission through Implementing Decision (EU) 2019/245. I declare that the information provided in this invoice is complete and correct.’

Annex 2

Export undertaking certificate

The following elements must be indicated in the Export Undertaking Certificate to be issued by Cámara Argentina de Biocombustibles (CARBIO) for each Commercial Invoice accompanying the company’s sales to the European Union of goods which are subject to the Undertaking:

(1) The name, address and telephone number of the ‘CARBIO’.
(2) The name of the company mentioned in Implementing Decision (EU) 2019/245 issuing the Commercial Invoice and the name of the company manufacturing the goods.
(3) The Commercial Invoice number.
(4) The date of issue of the Commercial Invoice.
(5) The TARIC additional code under which the goods on the invoice are to be customs cleared at the European Union frontier.
(6) The exact description of the goods, including:
— the technical specification of the goods, the company product code number (CPC) (if applicable),
— CN code.
(7) The precise quantity in units exported expressed in Metric Tons.
(8) The number and expiry date (three months after issuance) of the certificate.
(9) The name of the official of CARBIO that has issued the certificate and the following signed declaration:

I, the undersigned, certify that this certificate is given for direct exports to the European Union of the goods covered by the Commercial Invoice accompanying sales made subject to the undertaking and that the certificate is issued within the scope and under the terms of the undertaking offered by [company] and accepted by the European Commission through Implementing Decision (EU) 2019/245. I declare that the information provided in this certificate is correct and that the quantity covered by this certificate is not exceeding the threshold of the undertaking.’

(10) Date.
(11) The signature and seal of CARBIO.

Annex 3

The following elements must be indicated in the Commercial Invoice accompanying the Company’s sales to the European Union of goods, which are subject to the countervailing duties:

(1) The heading ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO COUNTERVAILING DUTIES’.
(2) The name of the Company issuing the Commercial Invoice and the name of the Company manufacturing the goods.
(3) The Commercial Invoice number.
(4) The date of issue of the Commercial Invoice.
(5) The TARIC additional code under which the goods on the invoice are to be customs-cleared at the European Union frontier.
(6) The exact plain language description of the goods and:
— technical specifications of the company product code number (CPC),
— the company product code number (CPC),
— CN code,
— quantity (to be given in units expressed in Metric Tons).
(7) The description of the terms of the sale, including:
— price per unit (Metric Tons),
— the applicable payment terms,
— the applicable delivery terms,
— total discounts and rebates.
(8) The name and signature of the official of the Company that has issued the Commercial Invoice.