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
Data as of 2026-11-02 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
1.
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 ex 8703 80 10 (TARIC code 8703 80 10 10 ) and originating in the People’s Republic of China.
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.
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:
(a)
for such imports, an undertaking declaration is presented to customs, containing at least the elements stipulated in Annex II to this Regulation; and
(b)
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:
(a)
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
(b)
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.
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.
ANNEX II
The following elements shall be indicated in the Undertaking Declaration covering the Company's sales to the European Union of goods which are subject to the Undertaking:
(1)
The heading ‘UNDERTAKING DECLARATION COVERING GOODS SUBJECT TO AN UNDERTAKING’;
(2)
The name of the Company issuing the Undertaking Declaration;
(3)
The Commercial Invoice number to which the Undertaking Declaration is related;
(4)
The date of issue of the Commercial Invoice to which the Undertaking Declaration is related;
(5)
The TARIC additional code under which the goods covered by the Undertaking Declaration are to be customs-cleared at the European Union frontier (as specified in the Regulation imposing the definitive countervailing duty);
(6)
The exact plain language description of the goods and:
—
TARIC code,
—
quantity (to be given in units expressed in number of vehicles);
(7)
Name of the Company acting as an importer to which the invoice is issued directly by the Company;
(8)
The name of the official of the Company that has issued the Undertaking Declaration and the following signed declaration:
‘I, the undersigned, certify that the sale for direct export to the European Union of the goods covered by this Undertaking Declaration is being made within the scope and under the terms of the Undertaking offered by [Company], and accepted by the European Commission through [Regulation] [Decision]. I declare that the information provided on this Undertaking Declaration is complete and correct.’.
Moreover, the Undertaking Declaration shall be accompanied by the relevant consignment tracking request details as issued under the TRON platform by DG TRADE AND ECONOMIC SECURITY of the European Commission.
ANNEX III
The following elements shall 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),
—
TARIC code,
—
quantity (to be given in units expressed in number of vehicles);
(7)
The description of the terms of the sale, including:
—
total price,
—
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.
