#62025CC0157EU customs duties on solar panels routed through third countries
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This opinion says EU anti-dumping and countervailing duties on solar products can apply even when solar panels are assembled in South Korea or Vietnam, if the key solar cells were made in Malaysia or Taiwan and those cells fall under EU anti-circumvention rules. Importers should not rely only on the final shipping country or assembly country. They need to check where the cells came from, use the correct customs codes, and provide the required invoice declaration to prove any exemption.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Solar panels assembled in third countries may still be treated as coming from Malaysia or Taiwan if their cells were made there.
- Importers must use customs codes that reflect the Malaysian or Taiwanese cell source when anti-circumvention rules apply.
- Invoice declarations for exemptions must closely follow the required wording and formal details.
Obligations
What this law requires
Advocate General Biondi concludes that photovoltaic modules assembled in South Korea or Vietnam may be treated as 'consigned from Malaysia or Taiwan' for EU anti-dumping and countervailing duty purposes where the photovoltaic cells were produced in Malaysia or Taiwan and fall within the anti-circumvention measures.
The opinion indicates that importers should not determine duty exposure solely by the final assembly country or shipping country when imported solar modules contain cells produced in Malaysia or Taiwan.
For exemption from the extended anti-dumping or countervailing duties, the relevant implementing regulations require presentation to Member State customs authorities of a valid commercial invoice issued by the producer or consignor containing the required declaration.
The invoice declaration required for exemption must include the TARIC additional code for both the photovoltaic module producer and the photovoltaic cell producer; otherwise the 'all other companies' duty rate applies under the implementing regulations described in the opinion.
The opinion describes the Belgian customs allegation that incorrect origin or dispatch statements, incorrect TARIC codes, or missing required commercial documents can lead to alleged circumvention of anti-dumping and countervailing duties, including criminal proceedings.