Commission Implementing Regulation (EU) 2019/1131 of 2 July 2019 establishing a customs tool in order to implement Article 14a of Regulation (EU) 2016/1036 of the European Parliament and of the Council and Article 24a of Regulation (EU) 2016/1037 of the European Parliament and of the Council

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union

Having regard to Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union ¹, and in particular Article 14a(1) thereof,

Having regard to Regulation (EU) 2016/1037 of the European Parliament and of the Council of 8 June 2016 on protection against subsidised imports from countries not members of the European Union ², and in particular Article 24a(1) thereof,

Whereas:

• (1) Regulation (EU) 2016/1036 and Regulation (EU) 2016/1037 make it possible to apply and collect anti-dumping and/or countervailing duty on certain goods in the continental shelf of a Member State or the exclusive economic zone declared by a Member State pursuant to the United Nations Convention on the Law of the Sea ³.

• (2) If the product concerned is brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone of a Member State of the Union from the customs territory of the Union, Regulation (EU) No 952/2013 of the European Parliament and of the Council ⁴ requires in that case that a re-export declaration, a re-export notification or an exit summary declaration be used to declare such product before its departure. To ensure that the information necessary to determine whether the payment of anti-dumping and/or countervailing duty is due is available to the customs authorities or to fulfil the registration and reporting obligations under Article 14(5), (5a) and (6) of Regulation (EU) 2016/1036 and Article 24(5), (5a) and (6) of Regulation (EU) 2016/1037, the recipient should be required to lodge a receipt declaration at the competent customs authority of the Member State where the re-export declaration was accepted or where the re-export notification or the exit summary declaration was registered within 30 days of the receipt of the product concerned on an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone.

• (3) If the product concerned is brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone of a Member State of the Union directly from outside the customs territory of the Union, it is not possible to make use of the instruments provided for in Regulation (EU) No 952/2013. To ensure that the information necessary to determine whether the payment of anti-dumping and/or countervailing duty is due is available to the customs authorities or to fulfil the registration and reporting obligations under Article 14(5), (5a) and (6) of Regulation (EU) 2016/1036 and Article 24(5), (5a) and (6) of Regulation (EU) 2016/1037, the product concerned should be declared by means of a receipt declaration lodged by the recipient within 30 days of the receipt of the product concerned on an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone. As the Member State to which the continental shelf or exclusive economic zone belongs is best placed to carry out controls, the declaration should be lodged at the competent customs authority of that Member State.

• (4) In order to simplify the controls to be carried out by the customs authorities under this Regulation, the concept of the debtor should as a general rule be limited to the holders of licences permitting commercial operation in the continental shelf and exclusive economic zone of the Member States who receive the products concerned in an artificial island, a fixed or floating installation or any other structure in that continental shelf or that exclusive economic zone, regardless of the place from which the product concerned is brought. However, in specific situations, persons other than holders of licences may also be debtors.

• (5) With regard to cases where the product concerned is placed under the inward processing procedure prior to being delivered to an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone of a Member State of the Union, special rule is necessary to avoid possible circumvention of anti-dumping and/or countervailing duty.

• (6) In order to allow for the effective operation of the framework set out in this Regulation, the relevant procedures already laid down in Regulation (EU) No 952/2013 as regards the calculation, notification, recovery, repayment, remission and extinguishment of the customs debt and the provision of a guarantee should apply insofar as they are relevant under this Regulation.

• (7) As the provisions on customs control contained in Regulation (EU) No 952/2013 do not apply outside the customs territory of the Union, it is necessary to establish specific rules as regards customs controls in this Regulation.

• (8) In order to give customs authorities sufficient time to prepare for the processing of receipt declarations, the application of the provisions of this Regulation should be deferred.

• (9) The measures provided for in this Regulation are in accordance with the opinion of the Committee referred to in Article 15(1) of Regulation (EU) 2016/1036 and Article 25(1) of Regulation (EU) 2016/1037,

HAS ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation lays down the conditions for the levying of anti-dumping and/or countervailing duty on products brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State, as well as procedures relating to the notification and declaration of such products and the payment of such duty, where those products are the subject of any of the following:

• (a) a notice of initiation of an anti-dumping or anti-subsidy investigation;

• (b) a Commission Implementing Regulation making imports subject to registration;

• (c) a Commission Implementing Regulation imposing a provisional or definitive anti-dumping or countervailing duty.

Article 2

Definitions

For the purposes of this Regulation, the following definitions shall apply:

• (1) ‘customs authorities’ means the customs administrations of the Member States responsible for applying this Regulation and the customs legislation as defined in Article 5(2) of Regulation (EU) No 952/2013;

• (2) ‘continental shelf’ means the continental shelf as defined in the United Nations Convention on the Law of the Sea;

• (3) ‘exclusive economic zone’ means the exclusive economic zone as defined in the United Nations Convention on the Law of the Sea and which has been declared as exclusive economic zone by a Member State pursuant to the United Nations Convention on the Law of the Sea;

• (4) ‘product concerned’ means goods that are the subject of any of the following:

• (a) a notice of initiation of an anti-dumping or anti-subsidy investigation;

• (b) a Commission Implementing Regulation making imports subject to registration;

• (c) a Commission Implementing Regulation imposing a provisional or definitive anti-dumping or countervailing duty;

• (5) ‘receipt declaration’ means the act whereby the recipient indicates, in the prescribed form and manner, the receipt of the products concerned on an artificial island, a fixed or floating installation or any other structure in the continental shelf or in the exclusive economic zone of a Member State containing data elements which are needed for the collection of the payable amount of antidumping duty and/or countervailing duty or for reporting and/or registration in accordance with an act referred to in point(a) or (b) of Article 1;

• (6) ‘debt’ means the obligation of a person to pay the amount of anti-dumping and/or countervailing duty which applies to the product concerned;

• (7) ‘recipient’ means the person who is the holder of a licence or an authorisation to carry out business activities in the continental shelf or in the exclusive economic zone of a Member State and receives or has arranged for the receipt of the product concerned on an artificial island, a fixed or floating installation or any other structure in that continental shelf or in that exclusive economic zone;

• (8) ‘debtor’ means any person liable for a debt.

Article 3

Lodging of a receipt declaration

• (a) where the product concerned is brought from the customs territory of the Union, at the customs authority of the Member State where the re-export declaration is accepted or the re-export notification or the exit summary declaration is registered;

• (b) where the product concerned is not brought from the customs territory of the Union, at the customs authority of the Member State to which the continental shelf or exclusive economic zone belongs.

Article 4

Debt

• (a) lodging a re-export declaration, a re-export notification or an exit summary declaration for the product concerned, including a processed product resulting from the product concerned under the inward processing procedure as referred to in Regulation (EU) No 952/2013, to be brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State from the customs territory of the Union;

• (b) the receipt of the product concerned brought from outside the customs territory of the Union at an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State.

In the cases referred to in paragraph 1(b), the debt shall be incurred at the time of receipt of the products concerned.

Where the re-export declaration, the re-export notification, the exit summary declaration referred to in paragraph 1(a) or the receipt declaration referred to in paragraph 4 is drawn up on the basis of information which leads to all or part of the anti-dumping and/or countervailing duty not being collected, the person who provided the information required to draw up the declaration or notification and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

Where several persons are liable for payment of the amount of anti-dumping duty and/or countervailing duty corresponding to one debt, they shall be jointly and severally liable for payment of that amount.

Article 5

Calculation of the amount of anti-dumping and/or countervailing duty

Article 6

Notification, recovery, payment, repayment, remission and extinguishment of debt and provision of a guarantee

For the purposes of notification, recovery, payment, repayment, remission and extinguishment of debt and the provision of a guarantee, the relevant provisions of Chapters 2, 3 and 4 of Title III of Regulation (EU) No 952/2013 shall apply mutatis mutandis.

Article 7

Controls by customs authorities

Article 8

Keeping of documents and other information and charges and costs

Article 51 of Regulation (EU) No 952/2013 shall apply *mutatis mutandis* with respect to the keeping of documents and other information.

Article 52 of Regulation (EU) No 952/2013 shall apply *mutatis mutandis* with respect to charges and costs.

Article 9

Entry into force and application

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

It shall apply from four months from the date of publication.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 2 July 2019.

For the Commission

The President

Jean-Claude JUNCKER

ANNEX

RECEIPT DECLARATION

PART I

Data elements

The recipient shall lodge electronically the receipt declaration which shall contain the following data elements:

• (1) Name, address and EORI number of the recipient

• (2) Description of product concerned declared, commodity code — TARIC code and TARIC additional code (where applicable), gross and net mass, quantity expressed in supplementary unit (where applicable), country of origin code and/or, where applicable, country of consignment code ⁶

• (3) Competent Member State (see Articles 3(2) and 4(4))

• (4) Number of the Regulation(s) or Notice(s) of initiation applicable to this declaration

Measure applicable:

• — Anti-dumping/countervailing statistics

• — Notice of initiation

• — Registration

• — Provisional anti-dumping duty

• — Provisional countervailing duty

• — Definitive anti-dumping duty

• — Definitive countervailing duty

• (5) Net, free-at-continental shelf or Exclusive Economic Zone frontier price.

• (6) Calculation of the amount of provisional and/or definitive anti-dumping and/or countervailing duty, where applicable

• (7) Date of receipt of the product concerned and, where applicable, MRN

• (8) Documents produced, certificates and authorisations, additional references (invoice shall be attached in case of sale of product concerned)

• (9) Date, name and signature of the recipient

The customs authorities may allow that these data elements may be provided without using electronic data-processing techniques. In this case, the recipient shall use the following paper form ‘Receipt declaration’.

PART II

Form

Text of image

EUROPEAN UNION

Receipt declaration

(Articles 3 and 4 of the Commission Implementing Regulation (EU) 2019/1131, of 2 July 2019 establishing a customs tool in order to implement Article 14a of Council Regulation (EU) 2016/1036 and Article 24a of Council Regulation (EU) 2016/1037)

Original

For the competent customs authorities

Commodity code — TARIC code (and TARIC additional code where applicable)

Country of origin code and/or, where applicable (1), country of consignment code

Gross and net mass

Quantity expressed in supplementary unit (where applicable)

Description of product concerned

Measure applicable (tick box):

Anti-dumping/countervailing statistics

Notice of initiation

Registration

Provisional anti-dumping duty

Provisional countervailing duty

Definitive anti-dumping duty

Definitive countervailing duty

Text of image

ORIGINAL

(1) In case anti-dumping or anti-subsidy measures have been extended to products consigned from a country other than the country concerned by the measures after an anti-circumvention investigation.

FOR CUSTOMS USE ONLY

Remarks of the competent customs authorities of the Member State

Date of receipt of the Receipt declaration and registration number

Invoice for application of reduced rate of duty or undertaking (tick box)

Meeting the Minimum Import Price (MIP) defined as threshold for reduction/exemption of antidumping/countervailing duty(tick box)

Other remarks

Date Name Signature Stamp/Address

Note:

The text on the copy of the receipt declaration shall be:

‘Copy

For the recipient’.