Article 1, Paragraph 2. · Commission Implementing Regulation (EU) 2026/330

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2.New Articles 2a and 2b are added:‘Article 2a1.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

(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)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.

(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 customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation:Article 2bA 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.’.