Commission Implementing Regulation (EU) 2026/330 of 9 February 2026 amending Implementing Regulation (EU) 2024/2754 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 following a partial interim review pursuant to Article 19(2) of Regulation (EU) 2016/1037 of the European Parliament and of the Council

• CELEX: Implementing Regulation (EU) 2026/330
• Articles: 3

Article 1 Amendments to Implementing Regulation (EU) 2024/2754

1.   In Article 1(2):

‘Other cooperating companies (Annex)

20,7 %’

is replaced by:

‘Other cooperating companies (Annex I)

20,7 %’

2.   New Articles 2a and 2b are added:

‘Article 2a

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.

2.2.   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.

Article 2b

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.’

.

3.   The Annex is renamed ‘Annex I’. New Annexes II and Annex III are added in accordance with the Annex to this Regulation.

Article 2

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

Schedules & Appendices

ANNEX

ANNEX

New Annexes II and III are added to Implementing Regulation (EU) 2024/2754 as follows:

‘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.

’.