Commission Implementing Regulation (EU) 2015/1519 of 14 September 2015 imposing definitive countervailing duties on imports of biodiesel originating in the United States of America following an expiry review pursuant to Article 18 of Council Regulation (EC) No 597/2009

COMMISSION IMPLEMENTING REGULATION (EU) 2015/1519

of 14 September 2015

imposing definitive countervailing duties on imports of biodiesel originating in the United States of America following an expiry review pursuant to Article 18 of Council Regulation (EC) No 597/2009

Article 1

The countervailing duty on blends shall be applicable in proportion in the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).

Article 2

The duty to be extended shall be the one established for ‘All other companies’ in Article 1(2) of Regulation (EC) No 598/2009, which is a definitive countervailing duty of EUR 237 per tonne net.

The countervailing duty on blends shall be applicable in proportion, in the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).

Article 3

The countervailing duty on blends shall be applicable in proportion in the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).

Article 4

European Commission

Directorate-General for Trade

Directorate H

Office: Rue de la Loi 170, CHAR 04/034

1049 Brussels

BELGIUM

e-mail: TRADE-TDI-INFORMATION@ec.europa.eu

Article 5

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

This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.

ANNEX I

ANNEX II

A declaration signed by an official of the entity issuing the commercial invoice, in the following format, must appear on the valid commercial invoice referred to in Article 1(2), Article 2(2) or Article 3(2):

• —The name and function of the official of the entity issuing the commercial invoice.

• —The following declaration: — ‘I, the undersigned, certify that the (volume) of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, commonly known as “biodiesel”, in pure form or in a blend containing by weight more than 20 % of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin sold for export to the European Union covered by this invoice was manufactured by [company name and address (TARIC additional code)] in [countr[y]ies concerned]. I declare that the information provided in this invoice is complete and correct.’

ANNEX III

A declaration signed by an official of the entity issuing the commercial invoice, in the following format, must appear on the valid commercial invoice referred to in Article 3(3):

• —The name and function of the official of the entity issuing the commercial invoice.

• —The following declaration: — ‘I, the undersigned, certify that the (volume) of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, commonly known as “biodiesel”, in pure form or in a blend containing by weight 20 % or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin sold for export to the European Union covered by this invoice was manufactured by [company name and address] [TARIC additional code] in the United States of America. I declare that the information provided in this invoice is complete and correct.’

[^E0001]: (¹) OJ L 188, 18.7.2009, p. 93.

[^E0002]: (²) Council Regulation (EC) No 598/2009 of 7 July 2009 imposing a definitive countervailing duty and collecting definitively the provisional duty imposed on imports of biodiesel originating in the United States of America (OJ L 179, 10.7.2009, p. 1).

[^E0003]: (³) Council Implementing Regulation (EU) No 443/2011 of 5 May 2011 extending the definitive countervailing duty imposed by Regulation (EC) No 598/2009 on imports of biodiesel originating in the United States of America to imports of biodiesel consigned from Canada, whether declared as originating in Canada or not, and extending the definitive countervailing duty imposed by Regulation (EC) No 598/2009 to imports of biodiesel in a blend containing by weight 20 % or less of biodiesel originating in the United States of America, and terminating the investigation in respect of imports consigned from Singapore (OJ L 122, 11.5.2011, p. 1).

[^E0004]: (⁴) Council Implementing Regulation (EU) No 1194/2013 of 19 November 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of biodiesel originating in Argentina and Indonesia (OJ L 315, 26.11.2013, p. 2).

[^E0005]: (⁵) Notice of the impending expiry of certain countervailing measures (OJ C 289, 4.10.2013, p. 11).

[^E0006]: (⁶) Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community (OJ L 343, 22.12.2009, p. 51).

[^E0007]: (⁷) OJ C 217, 10.7.2014, p. 25.

[^E0008]: (⁸) Notice of initiation of an expiry review of the anti-dumping measures applicable to imports of biodiesel originating in the United States of America (OJ C 217, 10.7.2014, p. 14).

[^E0009]: (⁹) Under US legislation, 26 U.S. Code, section 45K(c)(3), the term ‘biomass’ means any organic material other than— (A) oil and natural gas (or any product thereof), and (B) coal (including lignite) or any product thereof.

[^E0010]: (¹⁰) Commission Regulation (EC) No 194/2009 of 11 March 2009 imposing provisional countervailing duty on imports of biodiesel originating in the United States of America, OJ L 67, 12.3.2009, p. 50, recital 20, footnote 5.

[^E0011]: (¹¹) As defined by the USC, agri-biodiesel is biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, cramble, rapeseeds, safflowers, flaxseeds, rice bran, and mustard seeds, and from animal fats.

[^E0012]: (¹²) Section 428.102 ‘Definitions’ of the implementing regulations: ‘Diesel-equivalent fuel derived from renewable biomass, including vegetable oil and animal fat.’ Potentially ‘biofuel derived from waste material, including crop residue, other vegetative waste material, animal waste, food waste, and yard waste’ could also include production of biodiesel.

[^E0013]: (¹³) The British thermal unit (BTU or Btu) is a unit of energy equal to about 1 055 joules.

[^E0014]: (¹⁴) By means of Tax Increase Prevention Act of 2014, signed by the President of the USA on 19 December 2014. Extension of Second Generation Biofuel Producer Credit thereof.

[^E0015]: (¹⁵) As extended by the Energy Policy Act of 2005, §1344 (P.L. 109-58) and amended by the Energy Improvement and Extension Act of 2008 (P.L. 110-343, Division B) §202-203.

[^E0016]: (¹⁶) The authority (Internal Revenue Service) has to pay within 60 days after the claim is received (the latest on 8 August 2015) or IRS has to pay compensation.

[^E0017]: (¹⁷) https://www.congress.gov/bill/113th-congress/senate-bill/2021/text

[^E0018]: (¹⁸) HR 2517 ‘Powering American Jobs Act of 2015’, introduced by Mike Kelly. Available at https://www.congress.gov/bill/114th-congress/house-bill/2517/text?q={%22search%22%3A[%22\%22hr2517\%22%22]}#toc-H48B28727047A4954BB43B03E81976580, accessed on 8 July 2015.

[^E0019]: (¹⁹) NBB's submission dated 29 September 2014.

[^E0020]: (²⁰) See recital 55 of Regulation (EC) No 194/2009.

[^E0021]: (²¹) By means of Section 202(a) of the Energy and Improvement and Extension Act 2008. However, Section 203 thereof amends I.R.C. Sections 40A and 6426 to exclude biodiesel imported and sold for export from the credits effective as from 15 May 2008. This is, however, a reduction of the scope of beneficiaries which has no actual effects on the US domestic market as it does not concern either production or importation of biodiesel consumed in the USA.

[^E0022]: (²²) Source: US Government reply. NB: the quoted figures cover only excise tax credits, but do not cover income tax credits and direct grants for which the USG did not provide information.

[^E0023]: (²³) According to the NBB, ‘Biodiesel Basics What is biodiesel?’, http://www.biodiesel.org/what-is-biodiesel/biodiesel-basics, accessed on 24 March 2015.

[^E0024]: (²⁴) The Renewable Fuel Standard-2, established by the Energy Policy Act (EPAct) of 2005, and subsequently by Energy Independence and Security Act (EISA) of 2007, requires a minimum of 1 billion gallons of biomass-based diesel be used annually between 2011 and 2022. It also requires the country use no less than 21 billion gallons of advanced biofuels by 2022. Biodiesel qualifies for compliance under both categories. Source: http://www.biodiesel.org/what-is-biodiesel/biodiesel-faq's, accessed on 30.3.2015.

[^E0025]: (²⁵) See footnote 21 above.

[^E0026]: (²⁶) http://www.eia.gov/survey/form/eia_22m/instructions.pdf, accessed on 7.7.2015.

[^E0027]: (²⁷) Due to a typographical error, the price mentioned in the Disclosure Document was wrongly indicated at EUR 884.

[^E0028]: (²⁸) Regulation (EC) No 598/2009, recitals (176)-(178).

[^E0029]: (²⁹) Implementing Regulation (EU) No 1194/2013, recitals (202)-(208).

[^E0030]: (³⁰) Commission Regulation (EC) No 193/2009 of 11 March 2009 imposing a provisional anti-dumping duty on imports of biodiesel originating in the United States of America (OJ L 67, 12.3.2009, p. 22).

[^E0031]: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).