Home

Council Regulation (EC) No 661/2008 of 8 July 2008 imposing a definitive anti-dumping duty on imports of ammonium nitrate originating in Russia following an expiry review pursuant to Article 11(2) and a partial interim review pursuant to Article 11(3) of Regulation (EC) No 384/96

Council Regulation (EC) No 661/2008 of 8 July 2008 imposing a definitive anti-dumping duty on imports of ammonium nitrate originating in Russia following an expiry review pursuant to Article 11(2) and a partial interim review pursuant to Article 11(3) of Regulation (EC) No 384/96

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community(1) (‘the basic Regulation’), and in particular Articles 11(2) and 11(3) thereof,

Having regard to the proposal submitted by the Commission after consulting the Advisory Committee,

Whereas:

    HAS ADOPTED THIS REGULATION:

    Article 1

    The partial interim review of the anti-dumping measures applicable to imports of solid fertilisers with an ammonium nitrate content exceeding 80 % by weight falling within CN codes 3102 30 90, 3102 40 90, ex31022900, ex31026000, ex31029000, ex31051000, ex31052010, ex31055100, ex31055900 and ex31059091 and originating in Russia from producer Open Joint Stock Company (OJSC) ‘Mineral and Chemical Company EuroChem’, is hereby terminated and Article 1(2) of Regulation (EC) No 658/2002 shall be replaced by the following:

    ‘2.

    The rate of the definitive anti-dumping duty shall be a fixed amount as specified below:

    1. For Open Joint Stock Company (OJSC) Mineral and Chemical Company “EuroChem”, member of the EuroChem group of companies, Moscow, Russia, for goods produced by its related company JSC NAK Azot, Novomoskovsk, Russia, or by its related company JSC Nevinka Azot, Nevinnomyssk, Russia, and sold by EuroChem Trading GmbH, Zug, Switzerland, to the first independent customer in the Community (TARIC additional code A522):

      Product description

      CN code

      TARIC code

      Fixed amount of duty

      (EUR per tonne)

      Ammonium nitrate other than in aqueous solutions

      3102 30 90

      32,82

      Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28 % by weight

      3102 40 90

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 29 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 60 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 90 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight with no phosphorus and no potassium content

      3105 10 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of less than 3 % by weight

      3105 10 00

      20

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 10 00

      30

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 10 00

      40

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 10 00

      50

      28,88

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of less than 3 % by weight

      3105 20 10

      30

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 20 10

      40

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 20 10

      50

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 20 10

      60

      28,88

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 51 00

      10

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 51 00

      20

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 51 00

      30

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 51 00

      40

      29,41

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 59 00

      10

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 59 00

      20

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 59 00

      30

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 59 00

      40

      29,41

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of less than 3 % by weight

      3105 90 91

      30

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 90 91

      40

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 90 91

      50

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 90 91

      60

      28,88

    2. For all other companies (TARIC additional code A999):

      Product description

      CN code

      TARIC code

      Fixed amount of duty

      (EUR per tonne)

      Ammonium nitrate other than in aqueous solutions

      3102 30 90

      47,07

      Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28 % by weight

      3102 40 90

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 29 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 60 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 90 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight with no phosphorus and no potassium content

      3105 10 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of less than 3 % by weight

      3105 10 00

      20

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 10 00

      30

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 10 00

      40

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 10 00

      50

      41,42

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of less than 3 % by weight

      3105 20 10

      30

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 20 10

      40

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 20 10

      50

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 20 10

      60

      41,42

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 51 00

      10

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 51 00

      20

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 51 00

      30

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 51 00

      40

      42,17

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 59 00

      10

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 59 00

      20

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 59 00

      30

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 59 00

      40

      42,17

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of less than 3 % by weight

      3105 90 91

      30

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 90 91

      40

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 90 91

      50

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 90 91

      60

      41,42 ’

    Article 2

    1.

    A definitive anti-dumping duty is hereby imposed on imports of solid fertilisers with an ammonium nitrate content exceeding 80 % by weight falling within CN codes 3102 30 90, 3102 40 90, ex31022900, ex31026000, ex31029000, ex31051000, ex31052010, ex31055100, ex31055900 and ex31059091 and originating in Russia.

    2.

    The rate of the definitive anti-dumping duty shall be a fixed amount as specified below:

    1. For Open Joint Stock Company (OJSC) Mineral and Chemical Company ‘EuroChem’, member of the EuroChem group of companies, Moscow, Russia, for goods produced by its related company JSC NAK Azot, Novomoskovsk, Russia, or by its related company JSC Nevinka Azot, Nevinnomyssk, Russia, and sold by EuroChem Trading GmbH, Zug, Switzerland, to the first independent customer in the Community (TARIC additional code A522):

      Product description

      CN code

      TARIC code

      Fixed amount of duty

      (Euro per tonne)

      Ammonium nitrate other than in aqueous solutions

      3102 30 90

      32,82

      Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28 % by weight

      3102 40 90

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 29 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 60 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 90 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight with no phosphorus and no potassium content

      3105 10 00

      10

      32,82

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of less than 3 % by weight

      3105 10 00

      20

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 10 00

      30

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 10 00

      40

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 10 00

      50

      28,88

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of less than 3 % by weight

      3105 20 10

      30

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 20 10

      40

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 20 10

      50

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 20 10

      60

      28,88

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 51 00

      10

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 51 00

      20

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 51 00

      30

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 51 00

      40

      29,41

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 59 00

      10

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 59 00

      20

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 59 00

      30

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 59 00

      40

      29,41

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of less than 3 % by weight

      3105 90 91

      30

      31,84

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 90 91

      40

      30,85

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 90 91

      50

      29,87

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 90 91

      60

      28,88

    2. For all other companies (TARIC additional code A999):

      Product description

      CN code

      TARIC code

      Fixed amount of duty

      (EUR per tonne)

      Ammonium nitrate other than in aqueous solutions

      3102 30 90

      47,07

      Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28 % by weight

      3102 40 90

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 29 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 60 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight

      3102 90 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight with no phosphorus and no potassium content

      3105 10 00

      10

      47,07

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of less than 3 % by weight

      3105 10 00

      20

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 10 00

      30

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 10 00

      40

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 10 00

      50

      41,42

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of less than 3 % by weight

      3105 20 10

      30

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 20 10

      40

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 20 10

      50

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 20 10

      60

      41,42

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 51 00

      10

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 51 00

      20

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 51 00

      30

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 51 00

      40

      42,17

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of less than 3 % by weight

      3105 59 00

      10

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 3 % by weight or more but less than 6 % by weight

      3105 59 00

      20

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 6 % by weight or more but less than 9 % by weight

      3105 59 00

      30

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight and a phosphorus content evaluated as P2O5 of 9 % by weight or more but not exceeding 10,40 % by weight

      3105 59 00

      40

      42,17

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of less than 3 % by weight

      3105 90 91

      30

      45,66

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 3 % by weight or more but less than 6 % by weight

      3105 90 91

      40

      44,25

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 6 % by weight or more but less than 9 % by weight

      3105 90 91

      50

      42,83

      Solid fertilisers with an ammonium nitrate content exceeding 80 % by weight, and a potassium content evaluated as K2O of 9 % by weight or more but not exceeding 12 % by weight

      3105 90 91

      60

      41,42

    3.

    In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93(20), the amount of anti-dumping duty mentioned in paragraph 2 shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.

    4.

    Notwithstanding the first paragraph, the definitive anti-dumping duty shall not apply to imports released for free circulation in accordance with Article 3.

    5.

    Unless otherwise specified, the provisions in force concerning customs duties shall apply.

    Article 3

    1.

    Imports declared for release into free circulation which are invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Decision 2008/577/EC, as from time to time amended, shall be exempt from the anti-dumping duty imposed by Article 2, on condition that:

    • they are manufactured, shipped and invoiced directly by the said companies to the first independent customer in the Community, and

    • such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in the Annex of this Regulation, and

    • the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.

    2.

    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 are not fulfilled, or

    • when the Commission withdraws its acceptance of the undertaking pursuant to Article 8(9) of the basic Regulation in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.

    Article 4

    This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union.

    ANNEX