17The background to the dispute is set out in paragraphs 1 to 12 of the judgment under appeal in the following terms:1 [Jiangsu Seraphim] manufactures crystalline silicon photovoltaic modules in China and exports them to the European Union.2 On 4 June 2013, the … Commission adopted Regulation (EU) No 513/2013 imposing a provisional anti-dumping duty on 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 and amending Regulation (EU) No 182/2013, making these imports originating in or consigned from the People’s Republic of China subject to registration (OJ 2013 L 152, p. 5).3 By 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 2013 L 209, p. 26), the Commission accepted a price undertaking (“the undertaking”) offered by the China Chamber of Commerce for Import and Export of Machinery and Electronic Products (“CCCME”) on behalf of [Jiangsu Seraphim] and a number of other exporting producers.4 On 2 December 2013, the Council … adopted Implementing Regulation [No 1238/2013].5 On 2 December 2013, the Council also adopted Implementing Regulation [No 1239/2013].6 Article 3(2) of Implementing Regulation No 1238/2013 and Article 2(2) of Implementing Regulation No 1239/2013 provide, in the same terms, that the Commission may identify transactions for which “a customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation” in cases where the acceptance of the price undertaking is withdrawn.7 By Implementing Decision 2013/707/EU of 4 December 2013 confirming the acceptance of an undertaking offered in connection with the anti-dumping and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 2013 L 325, p. 214), the Commission confirmed the acceptance of the undertaking, as amended at the request of the CCCME, on behalf of the Chinese exporting producers. On 10 September 2014, the Commission adopted Implementing Decision 2014/657/EU accepting a proposal made by a group of exporting producers together with the [CCCME] for clarifications concerning the implementation of the undertaking referred to in Implementing Decision 2013/707/EU (OJ 2014 L 270, p. 6).8 The total ad valorem duty applicable to imports of photovoltaic cells and modules originating in China for non-sampled cooperating companies listed in Annex I to Implementing Regulation No 1238/2013 and in Annex 1 to Implementing Regulation No 1239/2013 is 47.7%. It corresponds to an anti-dumping duty of 41.3% (Article 1(2) of Implementing Regulation No 1238/2013), plus a countervailing duty of 6.4% (Article 1(2) of Implementing Regulation No 1239/2013). Imports covered by the undertaking and Implementing Decision 2013/707 are exempt from those duties under Article 3(1) of Implementing Regulation No 1238/2013 and Article 2(1) of Implementing Regulation No 1239/2013.9 By letter of 11 October 2016, the Commission informed [Jiangsu Seraphim] that it was proposing to withdraw its acceptance of the undertaking and disclosed the essential facts and considerations forming the basis of that proposal. A general disclosure document and a disclosure document specific to [Jiangsu Seraphim] were annexed to that letter.10 In the disclosure document specific to [Jiangsu Seraphim], the Commission indicated that it was proposing to withdraw its acceptance of the undertaking and informed [Jiangsu Seraphim], under heading 4 “Invalidation of undertaking invoices”, that it would, first, invalidate the undertaking invoices which accompanied the sales made to the importer and, second, instruct the customs authorities to recover the customs debt that would have been incurred had [Jiangsu Seraphim] failed to present valid undertaking invoices when the declaration for release of the goods for free circulation was accepted.11 By letter of 28 October 2016, [Jiangsu Seraphim] submitted comments on the general disclosure document and on the Commission’s disclosure document specific to [Jiangsu Seraphim]. [Jiangsu Seraphim] stated, in essence, that the Commission did not have the power to invalidate the invoices or to instruct the customs authorities to collect duties as if no undertaking invoice had been presented. According to [Jiangsu Seraphim], that in fact amounted to giving retroactive effect to the withdrawal of the undertaking.…’
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