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L 207/12 EN Official Journal of the European Union 7.8.2019
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) 2019/1329
of 6 August 2019
invalidating invoices issued by Zhejiang Sunflower Light Energy Science & Technology Ltd in
breach of the undertaking repealed by Implementing Regulation (EU) 2017/1570
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 Articles 8
and 14 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
Articles 13 and 24 thereof,
Having regard to Council Implementing Regulation (EU) No 1238/2013 of 2 December 2013 imposing a definitive
anti-dumping duty and collecting definitively the provisional duty imposed on imports of crystalline silicon photovoltaic
modules and key components (i.e. cells) originating in or consigned from the People's Republic of China (3), and in
particular Article 3 thereof,
Having regard to Council Implementing Regulation (EU) No 1239/2013 of 2 December 2013 imposing a definitive
countervailing duty on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in
or consigned from the People's Republic of China (4), and in particular Article 2 thereof,
Having regard to Commission Implementing Regulation (EU) 2017/366 of 1 March 2017 imposing definitive counter
vailing duties on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or
consigned from the People's Republic of China following an expiry review pursuant to Article 18(2) of Regulation
(EU) 2016/1037 of the European Parliament and of the Council and terminating the partial interim review investigation
pursuant to Article 19(3) of Regulation (EU) 2016/1037 (5),
Having regard to Commission Implementing Regulation (EU) 2017/367 of 1 March 2017 imposing a definitive
anti-dumping duty on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in
or consigned from the People's Republic of China following an expiry review pursuant to Article 11(2) of Regulation
(EU) 2016/1036 of the European Parliament and of the Council and terminating the partial interim review investigation
pursuant to Article 11(3) of Regulation (EU) 2016/1036 (6),
Having regard to Commission Implementing Regulation (EU) 2017/1570 of 15 September 2017 amending
Implementing Regulation (EU) 2017/366 and Implementing Regulation (EU) 2017/367 imposing definitive counter
vailing and anti-dumping duties on imports of crystalline silicon photovoltaic modules and key components (i.e. cells)
originating in or consigned from the People's Republic of China and repealing Implementing Decision 2013/707/EU
confirming the acceptance of an undertaking offered in connection with the anti-dumping and anti-subsidy proceedings
concerning imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or
consigned from the People's Republic of China for the period of application of definitive measures (7),
(1) OJ L 176, 30.6.2016, p. 21 as amended by Regulation (EU) 2017/2321 of the European Parliament and of the Council (OJ L 338,
19.12.2017, p. 1) and Regulation (EU) 2018/825 of the European Parliament and of the Council (OJ L 143, 7.6.2018, p. 1).
(2) OJ L 176, 30.6.2016, p. 55 as amended by Regulation (EU) 2017/2321.
(3) OJ L 325, 5.12.2013, p. 1.
(4) OJ L 325, 5.12.2013, p. 66.
(5) OJ L 56, 3.3.2017, p. 1.
(6) OJ L 56, 3.3.2017, p. 131.
(7) OJ L 238, 16.9.2017, p. 22.7.8.2019 EN Official Journal of the European Union L 207/13
Whereas:
A. UNDERTAKING AND OTHER MEASURES
(1) By Implementing Regulation (EU) No 1238/2013, the Council imposed a definitive anti-dumping duty on
imports into the Union of modules and cells (‘the product concerned’) originating in or consigned from the
People's Republic of China (the ‘PRC’). By Implementing Regulation (EU) No 1239/2013, the Council also
imposed a definitive countervailing duty on imports into the Union of the product concerned.
(2) The China Chamber of Commerce for Import and Export of Machinery and Electronic Products (‘the CCCME’)
submitted, on behalf of a group of exporting producers, a price undertaking to the Commission. By Decision
2013/423/EU (8), the Commission accepted that price undertaking with regard to the provisional anti-dumping
duty. Following the notification of an amended version of the price undertaking by a group of exporting
producers together with the CCCME, the Commission confirmed by Implementing Decision 2013/707/EU of
4 December 2013 (9) the acceptance of the price undertaking as amended for the period of application of
anti-dumping and countervailing definitive measures (‘the undertaking’). The undertaking was accepted, inter alia,
for Zhejiang Sunflower Light Energy Science & Technology Ltd covered by the TARIC additional code B914
(‘Zhejiang Sunflower’).
(3) The Commission also adopted a Decision clarifying the implementation of the undertaking (10) and
15 regulations withdrawing the acceptance of the undertaking for several exporting producers (11).
(4) By Implementing Regulations (EU) 2016/185 (12) and (EU) 2016/184 (13), the Commission extended the definitive
anti-dumping and countervailing duties on imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) originating in or consigned from the PRC to imports of crystalline silicon photovoltaic
modules and key components (i.e. cells) consigned from Malaysia and Taiwan with the exception of a number of
genuine producers.
(5) By Implementing Regulation (EU) 2017/367 (the ‘expiry review anti-dumping Regulation’), the Commission
extended the definitive anti-dumping duty on imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) originating in or consigned from the PRC following an expiry review and terminating the
partial interim review investigation pursuant to respectively, Article 11(2) and Article 11(3) of Regulation
(EU) 2016/1036 (the ‘basic anti-dumping Regulation’).
(6) By Implementing Regulation (EU) 2017/366 (the ‘expiry review anti-subsidy Regulation’), the Commission
extended a definitive countervailing duty on imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) originating in or consigned from the PRC following an expiry review and terminating the
partial interim review investigation pursuant to respectively, Article 18(2) and Article 19(3) of Regulation (EU)
2016/1037 (the ‘basic anti-subsidy Regulation’).
(8) Commission Decision 2013/423/EU of 2 August 2013 accepting an undertaking offered in connection with the anti-dumping
proceeding concerning imports of crystalline silicon photovoltaic modules and key components (i.e. cells and wafers) originating in or
consigned from the People's Republic of China (OJ L 209, 3.8.2013, p. 26).
(9) Commission Implementing Decision 2013/707/EU of 4 December 2013 confirming the acceptance of an undertaking offered in
connection with the anti-dumping and anti-subsidy proceedings concerning imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) originating in or consigned from the People's Republic of China for the period of application of definitive
measures (OJ L 325, 5.12.2013, p. 214).
(10) OJ L 270, 11.9.2014, p. 6.
(11) Commission Implementing Regulations (EU) 2015/866 (OJ L 139, 5.6.2015, p. 30), (EU) 2015/1403 (OJ L 218, 19.8.2015, p. 1),
(EU) 2015/2018 (OJ L 295, 12.11.2015, p. 23), (EU) 2016/115 (OJ L 23, 29.1.2016, p. 47), (EU) 2016/1045 (OJ L 170, 29.6.2016,
p. 5), (EU) 2016/1382 (OJ L 222, 17.8.2016, p. 10), (EU) 2016/1402 (OJ L 228, 23.8.2016, p. 16), (EU) 2016/1998 (OJ L 308,
16.11.2016, p. 8), (EU) 2016/2146 (OJ L 333, 8.12.2016, p. 4), (EU) 2017/454 (OJ L 71, 16.3.2017, p. 5), (EU) 2017/941 (OJ L 142,
2.6.2017, p. 43), (EU) 2017/1408 (OJ L 201, 2.8.2017, p. 3), (EU) 2017/1497 (OJ L 218, 24.8.2017, p. 10), (EU) 2017/1524 (OJ L 230,
6.9.2017, p. 11), (EU) 2017/1589 (OJ L 241, 20.9.2017, p. 21) withdrawing the acceptance of the undertaking for several exporting
producers.
(12) Commission Implementing Regulation (EU) 2016/185 of 11 February 2016 extending the definitive anti-dumping duty imposed by
Council Regulation (EU) No 1238/2013 on imports of crystalline silicon photovoltaic modules and key components (i.e. cells)
originating in or consigned from the People's Republic of China to imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or no (OJ L 37,
12.2.2016, p. 76).
(13) Commission Implementing Regulation (EU) 2016/184 of 11 February 2016 extending the definitive countervailing duty imposed by
Council Implementing Regulation (EU) No 1239/2013 on imports of crystalline silicon photovoltaic modules and key components (i.e.
cells) originating in or consigned from the People's Republic of China to imports of crystalline silicon photovoltaic modules and key
components (i.e. cells) consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not (OJ L 37,
12.2.2016, p. 56).L 207/14 EN Official Journal of the European Union 7.8.2019
(7) By Implementing Regulation (EU) 2017/1570 (the ‘repeal Regulation’), the Commission repealed the undertaking.
(8) By Notices 2018/C 310/06 (14) and 2018/C 310/07 (15), the Commission gave notice that the anti-dumping duty
and the anti-subsidy duty on imports of crystalline silicon photovoltaic modules and key components (i.e. cells)
originating in or consigned from the PRC would expire on 3 September 2018.
B. TERMS OF THE UNDERTAKING
(9) Under the terms of the undertaking, the exporting producers agreed, inter alia, not to sell the product concerned
to the first independent customer in the Union below a certain minimum import price (‘the MIP’). The MIP was
subject to a quarterly adjustment mechanism by reference to international spot prices of modules as reported by
the Bloomberg database.
(10) The exporting producers also agreed to sell the product concerned only by means of direct sales. For the purpose
of the undertaking, a direct sale was defined as a sale either to the first independent customer in the Union or via
a related party in the Union listed in the undertaking. Indirect sales to the Union by companies other than those
listed in the undertaking constituted a breach of the undertaking.
(11) The undertaking also clarified, in a non-exhaustive list, what constituted a breach of the undertaking. That list
included, in particular, making compensatory arrangements with customers and taking part in a trading system
leading to a risk of circumvention. The sale of solar panels for the construction of solar parks by companies
related to the exporting producer also constituted a breach of the undertaking.
(12) By letter of 30 September 2014, the Commission services explicitly clarified to CCCME that, under the terms of
the undertaking, sales for the construction of solar parks by related parties constituted a breach to the
undertaking. After the entry into force of the undertaking the Commission services noted a substantial increase
in the exports as captive sales to build solar parks, which constituted a change in the pattern of trade. Hence, the
undertaking could no longer be effectively monitored. The Commission services requested the CCCME to
disseminate this information to all Chinese exporting producers participating in the undertaking. Furthermore,
this information was repeatedly disseminated by the Commission services during seminars held in the PRC.
During these seminars the Commission services provided the exporting producers extensive information and
explanations concerning the implementation of the undertaking, inter alia, information contained in the letter
above mentioned.
(13) The undertaking reporting obligations stipulated that each exporter submitted to the Commission, inter alia,
quarterly reports of its direct sales to independent customers in the Union, of its sales to related parties in the
Union and of the sales of its related parties to the first independent customer in the Union. This implied that the
data submitted in these quarterly reports must be complete and correct and that the reported transactions fully
complied with the terms of the undertaking. Reporting of re-sales in the Union was a particular obligation when
the product concerned was sold to the first independent customer through a related importer. Only these reports
enabled the Commission to monitor whether the re-sale price of the related importer to the first independent
customer was in accordance with the MIP.
(14) According to the undertaking, each exporting producer would also be liable for the breach of any of its related
parties, whether or not listed in the undertaking.
(15) Similarly, the exporting producers undertook to consult the Commission regarding any difficulties or questions,
technical or otherwise, which may arise during the implementation of the undertaking. No such request has been
received by the Commission services from Zhejiang Sunflower.
C. REPEAL OF THE UNDERTAKING
(16) The undertaking was initially accepted from more than 120 companies/company groups. In the meantime, the
Commission withdrew its acceptance of the undertaking for 19 companies. 17 of these were found to have
breached the undertaking while the remaining two companies had business models that made it impracticable to
monitor their compliance with the undertaking. In addition, 16 other Chinese companies voluntarily withdrew
from the undertaking.
(14) OJ C 310, 3.9.2018, p. 4.
(15) OJ C 310, 3.9.2018, p. 5.7.8.2019 EN Official Journal of the European Union L 207/15
(17) By the repeal Regulation, the Commission repealed the undertaking and introduced a variable duty in the form of
a minimum import price (‘the variable duty MIP’). The variable duty MIP had the effect that eligible imports with
a declared value at, or above, the MIP would not be subject to duties. In addition, the customs authorities would
levy duties immediately if the product is imported at a price below the MIP. The repeal Regulation applies to all
imports that are customs cleared after its date of entry into force.
(18) At the time of entry into force of the repeal Regulation on 1 October 2017, the Commission continued to
conduct investigations concerning the compliance with the undertaking, and considered appropriate to open new
investigations for goods that were released for free circulation while the undertaking was still in force. For those
investigations, a customs debt would be incurred at the time of acceptance of the declaration for release into free
circulation: (a) whenever it is established, in respect of imports invoiced by companies subject to the undertaking,
that one or more of the conditions of the undertaking was not fulfilled; or (b) when the Commission finds that
the undertaking was breached, in a regulation or decision which refers to particular transactions and declares the
relevant undertaking invoices as invalid.
(19) By Implementing Regulation (EU) 2018/1551 (16), the Commission invalidated invoices issued by two exporting
producers in breach of the undertaking while it was still in force.
D. MONITORING OF THE EXPORTING PRODUCERS
(20) On the basis of Articles 8(9) and 14(7) of the basic anti-dumping Regulation and Articles 13(9) and 24(7) of the
basic anti-subsidy Regulation, the customs authorities of one Member State submitted to the Commission
evidence regarding noncompliance of Zhejiang Sunflower with the undertaking.
(21) The findings listed in recitals 22 to 27 below address the allegations received from the customs authorities of the
Member State referred to in recital 20 for Zhejiang Sunflower regarding alleged breaches of the undertaking
while it was still in force.
E. GROUNDS FOR THE INVALIDATION OF UNDERTAKING INVOICES
(22) The evidence received from customs authorities of the Member State mentioned in recital 20 indicates that
Zhejiang Sunflower and its related importer sold solar panels in the Union systematically below the MIP, thus
breaching the provisions of the undertaking as described in recital 9 above.
(23) Based on the evidence received from customs authorities of the Member State mentioned in recital 20, Zhejiang
Sunflower set up a trading system (e.g. kickback payments, fraudulent undervaluation of services in particular
related to solar parks) with its related importer in the Union to sell solar panels below the MIP since the entry
into force of the undertaking.
(24) Zhejiang Sunflower sold solar panels to its related importer in the Union, which further sold them to
independent customers. Based on the evidence received from customs authorities, those independent customers
had received kickback payments via a Hong Kong-based company related to Zhejiang Sunflower. Thus, the final
sales prices of the solar panels stated on the Resale Invoice were in reality lowered to levels in breach of the
applicable MIPs.
(25) The related importer also sold solar panels for the construction of solar parks by final unrelated customers. The
related importer negotiated with these final customers the price for the full package consisting of solar panels,
inverters and engineering, procurement and construction services. On the invoice, the price of the solar panels
was increased to respect the applicable MIP whereas the price of the engineering, procurement and construction
services was decreased accordingly to compensate for the artificial increase in the solar panels' price. Thus, the
final sales prices of the solar panels stated on the Resale Invoice were in reality lowered to levels in breach of the
applicable MIPs.
(26) One final customer that had bought solar panels for the construction of solar park projects was found to be, in
reality, related to Zhejiang Sunflower, as it belonged to the same group as Zhejiang Sunflower and its related
importer. The sale of solar panels for the construction of solar parks by companies related to the exporter was in
breach of the undertaking (see recital 12).
(16) Commission Implementing Regulation (EU) 2018/1551 of 16 October 2018 invalidating invoices issued by two exporting producers in
breach of the undertaking repealed by Implementing Regulation (EU) 2017/1570 (OJ L 260, 17.10.2018, p. 8).L 207/16 EN Official Journal of the European Union 7.8.2019
(27) Finally, based on the information received from customs authorities, the Commission also established that
Zhejiang Sunflower breached its reporting obligations. Several re-sale transactions to the final customers
identified in the evidence submitted by the customs authorities were not reported to the Commission.
Furthermore, the final independent customers identified by the customs authorities were not reported in the ‘List
of Customers’ report by the exporter as requested under the Undertaking terms.
F. RELEVANT UNDERTAKING INVOICES
(28) The systematic nature of the breaches identified above means that all transactions between Zhejiang Sunflower
and its related importer are affected by the breaches. In particular, it would seem, in view of that systemic nature,
that potentially all imports by the related importer had the ultimate goal to be used to circumvent the
undertaking, by the different techniques identified above. Furthermore, the violations of the reporting obligations
render any verification by the Commission of individual transactions very difficult.
(29) The sales transactions made by Zhejiang Sunflower and its related importer are listed in the following table. For
the reason set out in recital 28, all of them were found to be in breach of the undertaking (recitals 23 to 27):
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE14047 22.3.2014
SUNOWE14050 19.3.2014
SUNOWE14050-RE 26.3.2014
SUNOWE14175 24.6.2014
SUNOWE14199 23.7.2014
SUNOWE14307-RE 19.11.2014
SUNOWE14308-RE 19.11.2014
SUNOWE14309-RE 19.11.2014
SUNOWE15340 29.9.2015
SUNOWE15341 29.9.2015
SUNOWE15342 29.9.2015
SUNOWE15343 29.9.2015
SUNOWE15344 29.9.2015
SUNOWE15345 29.9.2015
SUNOWE15346 29.9.2015
SUNOWE15347 29.9.2015
SUNOWE13247 13.9.2013
SUNOWE13248 13.9.2013
SUNOWE13249 13.9.2013
SUNOWE13250 13.9.2013
SUNOWE13341 4.11.2013
SUNOWE13342 4.11.20137.8.2019 EN Official Journal of the European Union L 207/17
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE13383 3.12.2013
SUNOWE13384 3.12.2013
SUNOWE13385 3.12.2013
SUNOWE13386 3.12.2013
SUNOWE13388 5.12.2013
SUNOWE13397 16.12.2013
SUNOWE13398 16.12.2013
SUNOWE13399 16.12.2013
SUNOWE13407 18.12.2013
SUNOWE13407 18.12.2013
SUNOWE13408 18.12.2013
SUNOWE13409 18.12.2013
SUNOWE13410 18.12.2013
SUNOWE13411 18.12.2013
SUNOWE13412 18.12.2013
SUNOWE13413 18.12.2013
SUNOWE14096 17.4.2014
SUNOWE14143 22.5.2014
SUNOWE14182 24.6.2014
SUNOWE14206 17.7.2014
SUNOWE14224 2.8.2014
SUNOWE14228 9.8.2014
SUNOWE14232 12.8.2014
SUNOWE14249 22.8.2014
SUNOWE14258 28.8.2014
SUNOWE14265 13.9.2014
SUNOWE14266 13.9.2014
SUNOWE14290 20.9.2014
SUNOWE14291 20.9.2014
SUNOWE14307 20.10.2014
SUNOWE14308 20.10.2014L 207/18 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE14309 20.10.2014
SUNOWE14406 19.12.2014
SUNOWE14413 23.12.2014
SUNOWE14421 27.12.2014
SUNOWE14427 5.1.2015
SUNOWE15001 9.1.2015
SUNOWE15007 19.1.2015
SUNOWE15136 17.4.2015
SUNOWE15137 17.4.2015
SUNOWE15138 17.4.2015
SUNOWE15139 17.4.2015
SUNOWE15186 12.5.2015
SUNOWE15187 12.5.2015
SUNOWE15188 12.5.2015
SUNOWE15194 19.5.2015
SUNOWE15251 19.6.2015
SUNOWE15251-RE 1.7.2015
SUNOWE15278 6.7.2015
SUNOWE15279 6.7.2015
SUNOWE15280 6.7.2015
SUNOWE15281 6.7.2015
SUNOWE15350 29.9.2015
SUNOWE15351 29.9.2015
SUNOWE15352 8.10.2015
SUNOWE15353 8.10.2015
SUNOWE15421 12.11.2015
SUNOWE15435 17.11.2015
SUNOWE15435 17.11.2015
SUNOWE16023 22.1.2016
SUNOWE16025 27.1.2016
SUNOWE16055 11.3.20167.8.2019 EN Official Journal of the European Union L 207/19
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE16056 11.3.2016
SUNOWE16075 23.3.2016
SUNOWE16075 23.3.2016
SUNOWE16076 23.3.2016
SUNOWE16107 8.4.2016
SUNOWE16108 8.4.2016
SUNOWE16119 15.4.2016
SUNOWE16120 15.4.2016
SUNOWE16121 15.4.2016
SUNOWE16128 21.4.2016
SUNOWE16133A 27.4.2016
SUNOWE16134A 27.4.2016
SUNOWE16135A 27.4.2016
SUNOWE16146A 6.5.2016
SUNOWE16147A 6.5.2016
SUNOWE16155A 7.5.2016
SUNOWE16156A 7.5.2016
SUNOWE16228-A 13.6.2016
SUNOWE16229-A 13.6.2016
SUNOWE16260A 29.6.2016
SUNOWE16261A 29.6.2016
SUNOWE16262A 29.6.2016
SUNOWE16263A 29.6.2016
SUNOWE16274A 11.7.2016
SUNOWE16275A 11.7.2016
SUNOWE16276A 11.7.2016
SUNOWE16277A 11.7.2016
SUNOWE16278A 11.7.2016
SUNOWE16279A 11.7.2016
SUNOWE16280A 11.7.2016
SUNOWE16281A 11.7.2016L 207/20 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE16282A 11.7.2016
SUNOWE16283A 11.7.2016
SUNOWE16284A 11.7.2016
SUNOWE16285A 11.7.2016
SUNOWE16286A 11.7.2016
SUNOWE16287A 11.7.2016
SUNOWE16288A 11.7.2016
SUNOWE16289A 11.7.2016
SUNOWE16289A 11.7.2016
SUNOWE16308A 5.8.2016
SUNOWE16309A 5.8.2016
SUNOWE16310A 5.8.2016
SUNOWE16311A 5.8.2016
SUNOWE16312A 5.8.2016
SUNOWE16313A 5.8.2016
SUNOWE16314A 5.8.2016
SUNOWE16315A 5.8.2016
SUNOWE16316A 13.8.2016
SUNOWE16317A 13.8.2016
SUNOWE16318A 13.8.2016
SUNOWE16319A 13.8.2016
SUNOWE16320A 13.8.2016
SUNOWE16321A 13.8.2016
SUNOWE16322A 13.8.2016
SUNOWE16323A 13.8.2016
SUNOWE16324A 13.8.2016
SUNOWE16341 23.8.2016
SUNOWE16342 23.8.2016
SUNOWE16343 23.8.2016
SUNOWE16344 23.8.2016
SUNOWE16345 5.9.20167.8.2019 EN Official Journal of the European Union L 207/21
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE16346 5.9.2016
SUNOWE16347 5.9.2016
SUNOWE16354A 13.9.2016
SUNOWE16355A 13.9.2016
SUNOWE16356A 13.9.2016
SUNOWE16357A 13.9.2016
SUNOWE16358A 13.9.2016
SUNOWE16359A 13.9.2016
SUNOWE16370A 27.9.2016
SUNOWE16371A 27.9.2016
SUNOWE16372A 27.9.2016
SUNOWE16373A 27.9.2016
SUNOWE16374A 27.9.2016
SUNOWE16378A 29.9.2016
SUNOWE16379A 29.9.2016
SUNOWE16380A 29.9.2016
SUNOWE16381A 29.9.2016
SUNOWE16382A 29.9.2016
SUNOWE16404A 14.10.2016
SUNOWE16405A 14.10.2016
SUNOWE16406A 14.10.2016
SUNOWE16407A 14.10.2016
SUNOWE16408A 14.10.2016
SUNOWE16415A 21.10.2016
SUNOWE16416A 21.10.2016
SUNOWE16417A 21.10.2016
SUNOWE16418A 21.10.2016
SUNOWE16419A 21.10.2016
SUNOWE16426A 26.10.2016
SUNOWE16427A 26.10.2016
SUNOWE17020A 13.2.2017L 207/22 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE17021A 13.2.2017
SUNOWE17022A 13.2.2017
SUNOWE17023A 13.2.2017
SUNOWE17024A 13.2.2017
SUNOWE17025A 13.2.2017
SUNOWE17026A 13.2.2017
SUNOWE17027A 13.2.2017
SUNOWE17028A 13.2.2017
SUNOWE17029A 13.2.2017
SUNOWE17030A 13.2.2017
SUNOWE17034A 20.2.2017
SUNOWE17035A 20.2.2017
SUNOWE17041A 27.2.2017
SUNOWE17042A 27.2.2017
SUNOWE17044A 28.2.2017
SUNOWE17045A 28.2.2017
SUNOWE17049A 3.3.2017
SUNOWE17050A 3.3.2017
SUNOWE17051A 3.3.2017
SUNOWE17052A 3.3.2017
SUNOWE17053A 3.3.2017
SUNOWE17054A 3.3.2017
SUNOWE17055A 3.3.2017
SUNOWE17056A 3.3.2017
SUNOWE17060A 8.3.2017
SUNOWE17061A 8.3.2017
SUNOWE17103A 10.4.2017
SUNOWE17104A 10.4.2017
SUNOWE17105A 10.4.2017
SUNOWE17150A 10.5.2017
SUNOWE17151A 10.5.20177.8.2019 EN Official Journal of the European Union L 207/23
Number of Commercial invoice accompanying goods subject
Date
to an undertaking
SUNOWE17201A 1.6.2017
SUNOWE17202A 1.6.2017
SUNOWE17203A 1.6.2017
SUNOWE17204A 1.6.2017
SUNOWE17255A 1.6.2017
SUNOWE17372A 5.7.2017
SUNOWE17373A 5.7.2017
SUNOWE17374A 5.7.2017
SUNOWE17375A 5.7.2017
SUNOWE17376A 5.7.2017
SUNOWE17573A 23.9.2017
G. WRITTEN SUBMISSIONS AND HEARINGS
(30) Interested parties were informed of the findings, in particular the intention to invalidate the undertaking
invoices. Interested parties were granted the opportunity to be heard and to comment pursuant to Article 8(9) of
the basic anti-dumping Regulation and Article 13(9) of the basic anti-subsidy Regulation.
(31) The exporting producer, its related importer in the Union and twelve final unrelated customers of the related
importer made written submissions.
(32) Several unrelated customers and the exporting producer and its related importer requested a hearing. Only the
exporting producer and its related importer followed up on their request.
(33) In addition, the lawyer representing the exporting producer and its related importer requested a second hearing
with the Commission services in the presence of the Hearing Officer. He was granted the hearing concerning
a letter sent to the Commission by a German lawyer representing the exporting producer and its related importer
before the national German court. Both the previously mentioned letter and the hearing request were submitted
outside the deadline applicable for submitting comments and requesting a hearing respectively.
(34) Zhejiang Sunflower and its related importer claimed that the Commission cannot invalidate undertaking invoices
and order an alleged retroactive collection of duties on past imports of solar panels released into free circulation.
According to them, retroactive collection of anti-dumping and countervailing duties without having registered
and re-imposed a provisional duty on those imports beforehand would be in violation of Article 8(1), (9)
and (10) and Article 10(5) of the basic anti-dumping Regulation and of Article 13(1), (9) and (10) and
Article 16(5) of the basic anti-subsidy Regulation.
(35) The Commission considered the comments submitted by the interested parties and addressed them below.
(36) The Commission first addressed the claim of alleged retroactivity of the imposition of measures. In this regard, it
observed that, according to Article 8(10) of the basic anti-dumping Regulation and Article 13(10) of the basic
anti-subsidy Regulation, a provisional duty may be imposed in case where the investigation that led to the
undertaking has not been completed. That being said, those provisions do not apply in a scenario such as the
present. In the case at hand, the customs authorities of the Member States are charged with invalidating customs
invoices that were issued pursuant to a voluntary commitment, by some exporting producers of the product
concerned, including Zhejiang Sunflower, for a price undertaking in lieu of the payment of anti-dumping and
countervailing duties to remove the injury arising from their dumping practices and unfair subsidization of the
product concerned.L 207/24 EN Official Journal of the European Union 7.8.2019
(37) In other words, the present case concerns a case of lifting the temporary non-payment of anti-dumping and
countervailing duties, because the conditions for the continuation of that non-payment were no longer found to
hold true. As set out in recital 20 et seq, the Commission has received information from the customs authorities
of a Member States that evidences that sales of Zhejiang Sunflower to its related importer and subsequent re-sales
to the first independent customer were not made in accordance with the conditions of the undertaking.
(38) The Commission recalls that, pursuant Commission Decision 2013/423/EU, a breach of the conditions of the
undertaking can manifest itself in wrong invoices of particular transactions (17). It is those invalid invoices that
represent the breach of the conditions of the undertaking. Consequently, it is also those invoices that need to be
invalided by the Commission. This ensures that the customs authorities of the Member States collect the full
customs debt owed by Zhejiang Sunflower. This is without prejudice of the possibility for customs authorities to
collect those duties independently from the formal finding of a breach of the undertaking by the Commission,
based on the general rules of Implementing Regulations (EU) No 1238/2013 and (EU) No 1239/2013.
(39) In this respect, it should be highlighted that Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013 and
Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013 recognise the power of the Commission, arising
from Article 8(9) of the basic anti-dumping Regulation and Article 13(9) of the basic anti-subsidy Regulation, to
not only find a breach of, and withdraw the acceptance of, the undertaking, but also to invalidate the invoices
issued pursuant to that undertaking.
(40) Through that invalidation, the Commission notifies the customs authorities of the Member States that the
temporary non-collection of the applicable anti-dumping and countervailing duties is lifted and that the
individual duties have to be collected for the imports concerned. In those circumstances, the definitive duties put
in place by Articles 9(4) and 14(4) of the basic Regulations kick in and apply.
(41) That collection of duties that should have been due all along is not a violation of the principle of non-retroac
tivity, or, for that matter, a violation of the principle of legitimate expectations: Zhejiang Sunflower was subject
to a situation not to breach the conditions of the undertaking, and, in return, benefit from the temporary non-
collection of the anti-dumping and countervailing duties. Since it did not respect those conditions, it cannot
claim to have acquired legitimate expectations from a situation that was capable of being altered under certain
circumstances. The claims against the invalidation of invoices were rejected.
(42) Zhejiang Sunflower and its related importer also claimed that the Commission should not invalidate certain
invoices relating to solar panels that were never re-sold to final independent customers since these sales were not
in breach of the conditions of the undertaking. They claimed that invoices relating to solar panels used in a solar
park built by a related company should not be invalidated since these solar panels were not sold to final
independent customers but were instead used in a solar park by the related company. They also claimed that
invoices relating to solar panels which remained in inventory until after the expiry of the undertaking or of the
measures should not be invalidated since they were not re-sold to a first independent customer. According to the
parties, clause 3.1 of the undertaking does not regulate the price charged between two related companies, but
only the price charged to the first independent customer. Thus, according to the parties, under clause 3.8 of the
undertaking, the MIP applicable to a resale in the Union by a related company to the first independent customer
is the MIP applicable at the time of the resale and not the MIP applicable when the related importer imported the
solar panels.
(43) The Commission noted that the sales of solar panels that were allegedly never re-sold to final customers entered
the Union and were cleared for free circulation under undertaking invoices and were thus exempted from anti-
dumping and countervailing duties. As highlighted in recital 12, the Commission informed the CCCME that
exports of solar panels for the building of solar parks (captive sales) constituted a breach of the undertaking. As
mentioned in recital 12 this information was disseminated to the exporting producers concerned. Finally, the
evidence received from the customs authorities mentioned in recital 20 indicated that, in addition to the
unlawfully captive exports, the related companies involved in the construction of solar park also received
kickback payments. The claim not to invalidate invoices relating to the construction of solar parks by related
companies was, thus, rejected.
(17) Commission Decision 2013/423/EU of 2 August 2013 accepting an undertaking offered in connection with the anti-dumping
proceeding concerning imports of crystalline silicon photovoltaic modules and key components (i.e. cells and wafers) originating in or
consigned from the People's Republic of China, OJ L 209, 3.8.2013, p. 26, recitals 14 and 15.7.8.2019 EN Official Journal of the European Union L 207/25
(44) As regards the claim not to invalidate invoices relating to solar panels that were never re-sold to final
independent customers, the Commission again highlighted that these imports entered the Union accompanied by
undertaking invoices, and were cleared for free circulation without the need to pay the anti-dumping and counter
vailing duty on the basis of the conditions of the undertaking holding true. Therefore, it cannot be claimed now
that those goods are not subject to the undertaking terms.
(45) In support of the claim, the parties presented an example of a warehousing invoice and an excel table listing
some invoices and the corresponding container references. While the parties claim that all documentary evidence
can be produced, it has not been submitted. The Commission notes that some of the goods that were allegedly
not resold were imported in 2013. This means that the goods are stored for many years. This means that overall
for the operations of this company the link between importation and resale transactions is completely broken. In
other words, there is no correlation between goods imported and resold. Such system in itself cannot be
monitored and creates the risk of speculation with regard to the MIP.
(46) Furthermore, Zhejiang Sunflower and its related importer base their claim on clause 3.8 of the undertaking.
According to that clause, the Re-sale Invoice had to respect the MIP as it stood in the quarter that preceded the
date of the Re-Sale Invoice. In their interpretation, this means that if the sale takes place more than one quarter
after the entry into force of the repeal Regulation, no MIP for the preceding quarter exists any more. As a result,
the related importer would be free to sell at the price it wishes to sell.
(47) This interpretation of the undertaking cannot be reconciled with the overall structure and spirit of the
undertaking (18). Throughout the text of the undertaking, and in particular in clause 3.1 of the undertaking, the
exporting producers commit to respect the MIP also in situations where imports are done via a related importer.
Hence, there is no doubt that the MIP applies to Resale Invoices at whatever date they are issued. The goods
imported under the undertaking remain governed by the terms of the undertaking until they are sold to the first
independent customer. Hence, if any Resale Invoice is issued more than one quarter after the entry into force of
the repeal Regulation, the MIP of the last quarter continues to apply, as this is the only possible interpretation
that reconciles clause 3.8 of the undertaking with the overall structure and spirit of the undertaking, and in
particular clause 3.1.
(48) The Commission also notes that as mentioned in recital 23 Zhejiang Sunflower set up a fraudulent trading
system (e.g. kickback payments, fraudulent undervaluation of services) with its related importer in the Union to
sell solar panels below the MIP. Hence, all transactions and related invoices for solar panels sold by Zhejiang
Sunflower via its related importer onto the Union market are considered to be affected by this fraudulent trading
system irrespective of whether they were resold or not to independent customers in the Union.
(49) In any event, according to the allegation put forward by Zhejiang Sunflower and its related importer, only partial
quantities of the relevant undertaking invoices were allegedly still in stock. In other words, partial quantities
contained in the relevant invoices were sold to final independent customers in breach of the undertaking and the
remaining quantities were allegedly never resold.
(50) The Commission observed, in reply to that allegation, that all imports of the product concerned cleared through
customs and for free circulation in the Union have to satisfy the terms of the undertaking. Consequently, what
matters for the purposes of determining the correct customs debt, is whether, in importing the product
concerned into the Union, Zhejiang Sunflower and its related importer abided by the terms of the undertaking;
in case of violation of the undertaking, the duties become due. As set out in recitals 20 to 22, their sales, insofar
as they fall within the undertaking invoices listed in this regulation, did not satisfy those conditions. Accordingly,
whether or not the applicable anti-dumping or countervailing duty should be paid on those products does not
depend on whether said products were resold to independent customers in the Union or kept in storage: what
matters is that the terms of the undertaking voluntarily agreed to by Zhejiang Sunflower were not adhered
to. This claim was, thus, rejected.
(51) One final unrelated customer submitted that it could not identify in its records any of the invoices listed in the
Commission's disclosure document. It also claimed that all the solar panels it purchased from Zhejiang Sunflower
were respecting the MIP.
(18) Judgment of 2 September 2015, Surmaès, C-127/14, EU:C:2015:522, paragraph 28 and the jurisprudence cited.L 207/26 EN Official Journal of the European Union 7.8.2019
(52) The Commission notes that the evidence collected by the customs authorities of the Member State referred to in
recital 20 indicated that this final customer received kickback payments from the related importer in the Union
and that the applicable MIP was not respected. Indeed, the unrelated final customer could not identify the
invoices listed in the disclosure document since the invoices in recital 28 were issued by Zhejiang Sunflower to
its related importer in the Union. These claims were, thus, rejected.
(53) Another final customer submitted that it was unaware of any trading system set up by the exporting producer
and its related importer and that it purchased solar panels directly from the exporting producer above the MIP.
(54) The evidence received from the customs authorities of the Member State referred to in recital 20 indicated that
this customer also received kickback payments thus purchasing solar panels below the applicable MIP. In
addition, this final customer was found to be related to the exporting producer and to the company that
constructed the solar park. Thus the claims were rejected.
(55) Nine final unrelated customers claimed that they were unaware of any trading system put in place by the
exporting producer and its related importer and that, in their capacity as final unrelated customers and not party
to the undertaking, they had no information concerning the applicable MIP levels. Furthermore, they claimed to
have never received kickback payments or agreed on other unlawful practices with the exporting producer or its
related importer. Finally, they also submitted that they were unable to verify the facts disclosed to them by the
Commission since there was no way of allocating the invoices mentioned to specific sales relating to them.
(56) The Commission disclosed its findings to all the final unrelated customers reported under the undertaking
reporting obligations to ensure transparency of the proceeding. The evidence received from the customs
authorities mentioned in recital 20 demonstrated that the solar panels imported by the related importer were
re-sold systematically in breach of the undertaking. The nine unrelated customers did not provide any evidence to
prove that their purchases related to invoices that should be excluded from those listed in recital 28. Therefore, as
mentioned in recital 46, the Commission maintained its proposal to invalidate all invoices issued by Zhejiang
Sunflower to its related importer in the Union. The claims were therefore rejected.
H. BREACH OF THE UNDERTAKING AND IMPOSITION OF DEFINITIVE DUTIES
(57) In accordance with Article 8(9) of the basic anti-dumping Regulation, Article 13(9) of the basic anti-subsidy
Regulation and in accordance with the terms of the undertaking, the Commission concluded that Zhejiang
Sunflower breached the undertaking while it was still in force.
(58) Therefore, in accordance with Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013, Article 2(2)(b) of
Implementing Regulation (EU) 2017/367, Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013, and
Article 2(2)(b) of Implementing Regulation (EU) 2017/366 in force at the time of acceptance of the customs
declaration for release into free circulation, Zhejiang Sunflower' invoices listed in recital 28 are declared invalid,
and the definitive duties set up pursuant to Articles 9(4) and 14(4) of the basic Regulations should apply.
(59) It falls to the national customs authorities to assess whether the applicable limitation periods have expired in line
with the rules contained in Article 221 of Council Regulation (EEC) No 2913/92 (19) and Article 103 of
Regulation (EU) No 952/2013 of the European Parliament and of the Council (20). Those rules being substantive
rules, their application ratione temporis depends on the date of entry into free circulation of the goods (21).
(60) The customs debt incurred at the time of acceptance of the declaration for release for free circulation should be
recovered and entered in the accounts by the national customs authorities in accordance with Articles 218-220
of Regulation (EEC) No 2913/92 and Article 105 of Regulation (EU) No 952/2013.
(19) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).
(20) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
(OJ L 269, 10.10.2013, p. 1).
(21) Judgement of 23 February 2006, Molenbergnatie NV, C-201/04, ECLI: EU:C:2006:136, paragraph 41.7.8.2019 EN Official Journal of the European Union L 207/27
(61) The Commission also recalls that where the customs authorities of the Member States have indications that the
price presented on an undertaking invoice does not correspond to the price actually paid, they should investigate
whether the requirement to include any rebates in the undertaking invoices has been violated or the MIP has not
been respected.
(62) Where the customs authorities of the Member States conclude that there has been such a violation or that the
MIP has not been respected, they should collect the duties as a consequence thereof.
(63) In order to facilitate the work of the customs authorities of the Member States, the Commission should share in
such situations the confidential text and other information of the undertaking for the sole purpose of national
proceedings on the basis of Article 4(3) of the Treaty on the Functioning of the European Union,
HAS ADOPTED THIS REGULATION:
Article 1
1. The undertaking invoices listed in the Annex are declared invalid.
2. The anti-dumping and countervailing duties due at the time of acceptance of the customs declaration for release
into free circulation under Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013, Article 2(2)(b) of
Implementing Regulation (EU) 2017/367, Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013 and
Article 2(2)(b) of Implementing Regulation (EU) 2017/366 shall be collected.
Article 2
1. Where the customs authorities of the Member States have indications that the price presented on an undertaking
invoice pursuant to Article 3(1)(b) of the Implementing Regulation (EU) No 1238/2013, Article 2(1)(b) of Implementing
Regulation (EU) 2017/367, Article 2(1)(b) of Implementing Regulation (EU) No 1239/2013 and Article 2(1)(b) of
Implementing Regulation (EU) 2017/366 issued by Zhejiang Sunflower Light Energy Science & Technology Ltd prior to
the entry into force of this regulation does not correspond to the price paid and that therefore the company may have
violated the undertaking, the customs authorities may, if necessary for the purpose of conducting national proceedings,
request the Commission to disclose to them a copy of the undertaking and other information in order to verify the
applicable minimum import price on the day when the undertaking invoice was issued.
2. Where the verification referred to in paragraph 1 reveals that discounts and rebates have not been included in the
commercial invoice, the duties due as a consequence under Article 3(2)(a) of the Implementing Regulation (EU)
No 1238/2013, Article 2(2)(a) of Implementing Regulation (EU) 2017/367, Article 2(2)(a) of Implementing Regulation
(EU) No 1239/2013 and Article 2(2)(a) of Implementing Regulation (EU) 2017/366 shall be collected.
3. The information in accordance with paragraph 1 may only be used for the purpose of enforcement of duties due
under Article 3(2)(a) of the Implementing Regulation (EU) No 1238/2013, Article 2(2)(a) of Implementing Regulation
(EU) 2017/367, Article 2(2)(a) of Implementing Regulation (EU) No 1239/2013 and Article 2(2)(a) of Implementing
Regulation (EU) 2017/366. In this context, customs authorities of the Member States may provide the debtor of those
duties with this information for the sole purpose of safeguarding their rights of defence. Such information may under
no circumstances be disclosed to third parties.
Article 3
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European
Union.L 207/28 EN Official Journal of the European Union 7.8.2019
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 August 2019.
For the Commission
The President
Jean-Claude JUNCKER7.8.2019 EN Official Journal of the European Union L 207/29
ANNEX
List of undertaking invoices issued by Zhejiang Sunflower Light Energy Science & Technology Ltd which are declared
invalid:
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE14047 22.3.2014
SUNOWE14050 19.3.2014
SUNOWE14050-RE 26.3.2014
SUNOWE14175 24.6.2014
SUNOWE14199 23.7.2014
SUNOWE14307-RE 19.11.2014
SUNOWE14308-RE 19.11.2014
SUNOWE14309-RE 19.11.2014
SUNOWE15340 29.9.2015
SUNOWE15341 29.9.2015
SUNOWE15342 29.9.2015
SUNOWE15343 29.9.2015
SUNOWE15344 29.9.2015
SUNOWE15345 29.9.2015
SUNOWE15346 29.9.2015
SUNOWE15347 29.9.2015
SUNOWE13247 13.9.2013
SUNOWE13248 13.9.2013
SUNOWE13249 13.9.2013
SUNOWE13250 13.9.2013
SUNOWE13341 4.11.2013
SUNOWE13342 4.11.2013
SUNOWE13383 3.12.2013
SUNOWE13384 3.12.2013
SUNOWE13385 3.12.2013
SUNOWE13386 3.12.2013
SUNOWE13388 5.12.2013
SUNOWE13397 16.12.2013
SUNOWE13398 16.12.2013
SUNOWE13399 16.12.2013L 207/30 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE13407 18.12.2013
SUNOWE13407 18.12.2013
SUNOWE13408 18.12.2013
SUNOWE13409 18.12.2013
SUNOWE13410 18.12.2013
SUNOWE13411 18.12.2013
SUNOWE13412 18.12.2013
SUNOWE13413 18.12.2013
SUNOWE14096 17.4.2014
SUNOWE14143 22.5.2014
SUNOWE14182 24.6.2014
SUNOWE14206 17.7.2014
SUNOWE14224 2.8.2014
SUNOWE14228 9.8.2014
SUNOWE14232 12.8.2014
SUNOWE14249 22.8.2014
SUNOWE14258 28.8.2014
SUNOWE14265 13.9.2014
SUNOWE14266 13.9.2014
SUNOWE14290 20.9.2014
SUNOWE14291 20.9.2014
SUNOWE14307 20.10.2014
SUNOWE14308 20.10.2014
SUNOWE14309 20.10.2014
SUNOWE14406 19.12.2014
SUNOWE14413 23.12.2014
SUNOWE14421 27.12.2014
SUNOWE14427 5.1.2015
SUNOWE15001 9.1.2015
SUNOWE15007 19.1.2015
SUNOWE15136 17.4.2015
SUNOWE15137 17.4.20157.8.2019 EN Official Journal of the European Union L 207/31
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE15138 17.4.2015
SUNOWE15139 17.4.2015
SUNOWE15186 12.5.2015
SUNOWE15187 12.5.2015
SUNOWE15188 12.5.2015
SUNOWE15194 19.5.2015
SUNOWE15251 19.6.2015
SUNOWE15251-RE 1.7.2015
SUNOWE15278 6.7.2015
SUNOWE15279 6.7.2015
SUNOWE15280 6.7.2015
SUNOWE15281 6.7.2015
SUNOWE15350 29.9.2015
SUNOWE15351 29.9.2015
SUNOWE15352 8.10.2015
SUNOWE15353 8.10.2015
SUNOWE15421 12.11.2015
SUNOWE15435 17.11.2015
SUNOWE15435 17.11.2015
SUNOWE16023 22.1.2016
SUNOWE16025 27.1.2016
SUNOWE16055 11.3.2016
SUNOWE16056 11.3.2016
SUNOWE16075 23.3.2016
SUNOWE16075 23.3.2016
SUNOWE16076 23.3.2016
SUNOWE16107 8.4.2016
SUNOWE16108 8.4.2016
SUNOWE16119 15.4.2016
SUNOWE16120 15.4.2016
SUNOWE16121 15.4.2016
SUNOWE16128 21.4.2016L 207/32 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE16133A 27.4.2016
SUNOWE16134A 27.4.2016
SUNOWE16135A 27.4.2016
SUNOWE16146A 6.5.2016
SUNOWE16147A 6.5.2016
SUNOWE16155A 7.5.2016
SUNOWE16156A 7.5.2016
SUNOWE16228-A 13.6.2016
SUNOWE16229-A 13.6.2016
SUNOWE16260A 29.6.2016
SUNOWE16261A 29.6.2016
SUNOWE16262A 29.6.2016
SUNOWE16263A 29.6.2016
SUNOWE16274A 11.7.2016
SUNOWE16275A 11.7.2016
SUNOWE16276A 11.7.2016
SUNOWE16277A 11.7.2016
SUNOWE16278A 11.7.2016
SUNOWE16279A 11.7.2016
SUNOWE16280A 11.7.2016
SUNOWE16281A 11.7.2016
SUNOWE16282A 11.7.2016
SUNOWE16283A 11.7.2016
SUNOWE16284A 11.7.2016
SUNOWE16285A 11.7.2016
SUNOWE16286A 11.7.2016
SUNOWE16287A 11.7.2016
SUNOWE16288A 11.7.2016
SUNOWE16289A 11.7.2016
SUNOWE16289A 11.7.2016
SUNOWE16308A 5.8.2016
SUNOWE16309A 5.8.20167.8.2019 EN Official Journal of the European Union L 207/33
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE16310A 5.8.2016
SUNOWE16311A 5.8.2016
SUNOWE16312A 5.8.2016
SUNOWE16313A 5.8.2016
SUNOWE16314A 5.8.2016
SUNOWE16315A 5.8.2016
SUNOWE16316A 13.8.2016
SUNOWE16317A 13.8.2016
SUNOWE16318A 13.8.2016
SUNOWE16319A 13.8.2016
SUNOWE16320A 13.8.2016
SUNOWE16321A 13.8.2016
SUNOWE16322A 13.8.2016
SUNOWE16323A 13.8.2016
SUNOWE16324A 13.8.2016
SUNOWE16341 23.8.2016
SUNOWE16342 23.8.2016
SUNOWE16343 23.8.2016
SUNOWE16344 23.8.2016
SUNOWE16345 5.9.2016
SUNOWE16346 5.9.2016
SUNOWE16347 5.9.2016
SUNOWE16354A 13.9.2016
SUNOWE16355A 13.9.2016
SUNOWE16356A 13.9.2016
SUNOWE16357A 13.9.2016
SUNOWE16358A 13.9.2016
SUNOWE16359A 13.9.2016
SUNOWE16370A 27.9.2016
SUNOWE16371A 27.9.2016
SUNOWE16372A 27.9.2016
SUNOWE16373A 27.9.2016L 207/34 EN Official Journal of the European Union 7.8.2019
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE16374A 27.9.2016
SUNOWE16378A 29.9.2016
SUNOWE16379A 29.9.2016
SUNOWE16380A 29.9.2016
SUNOWE16381A 29.9.2016
SUNOWE16382A 29.9.2016
SUNOWE16404A 14.10.2016
SUNOWE16405A 14.10.2016
SUNOWE16406A 14.10.2016
SUNOWE16407A 14.10.2016
SUNOWE16408A 14.10.2016
SUNOWE16415A 21.10.2016
SUNOWE16416A 21.10.2016
SUNOWE16417A 21.10.2016
SUNOWE16418A 21.10.2016
SUNOWE16419A 21.10.2016
SUNOWE16426A 26.10.2016
SUNOWE16427A 26.10.2016
SUNOWE17020A 13.2.2017
SUNOWE17021A 13.2.2017
SUNOWE17022A 13.2.2017
SUNOWE17023A 13.2.2017
SUNOWE17024A 13.2.2017
SUNOWE17025A 13.2.2017
SUNOWE17026A 13.2.2017
SUNOWE17027A 13.2.2017
SUNOWE17028A 13.2.2017
SUNOWE17029A 13.2.2017
SUNOWE17030A 13.2.2017
SUNOWE17034A 20.2.2017
SUNOWE17035A 20.2.2017
SUNOWE17041A 27.2.20177.8.2019 EN Official Journal of the European Union L 207/35
Number of Commercial invoice accompanying goods subject to
Date
an undertaking
SUNOWE17042A 27.2.2017
SUNOWE17044A 28.2.2017
SUNOWE17045A 28.2.2017
SUNOWE17049A 3.3.2017
SUNOWE17050A 3.3.2017
SUNOWE17051A 3.3.2017
SUNOWE17052A 3.3.2017
SUNOWE17053A 3.3.2017
SUNOWE17054A 3.3.2017
SUNOWE17055A 3.3.2017
SUNOWE17056A 3.3.2017
SUNOWE17060A 8.3.2017
SUNOWE17061A 8.3.2017
SUNOWE17103A 10.4.2017
SUNOWE17104A 10.4.2017
SUNOWE17105A 10.4.2017
SUNOWE17150A 10.5.2017
SUNOWE17151A 10.5.2017
SUNOWE17201A 1.6.2017
SUNOWE17202A 1.6.2017
SUNOWE17203A 1.6.2017
SUNOWE17204A 1.6.2017
SUNOWE17255A 1.6.2017
SUNOWE17372A 5.7.2017
SUNOWE17373A 5.7.2017
SUNOWE17374A 5.7.2017
SUNOWE17375A 5.7.2017
SUNOWE17376A 5.7.2017
SUNOWE17573A 23.9.2017