2020年9月17日，《欧盟公报》公布了EC第2020/1296条例，修订了EC第88/97号条例中对于自中国进口的自行车某些零部件的豁免规定。
1993年，欧共体发布EEC第2474/93条例对自中国进口的自行车征收反倾销税。1997年，其发布了EC第71/97条例，把征税范围扩大至自中国进口的自行车零部件。该条例中的Art.13(4)规定了对于自中国进口的自行车某些零部件的豁免制度。同年的EC 第88/97条例规定了该豁免制度的运作规范。EC 第88/97条例经历了两次修订，第一次是EC第512/2013条例对它的修订，第二次则是这次的EC第2020/1296条例对它的修订。
欧委会认为，应当扩大EC第88/97条例中Art.14中“最终用途控制”的现有规定，即扩大征税的豁免范围，将组装电动自行车的零件(the parts for the assembly of electricalbicycles)、用自行车零件装配其他产品的零件（the parts intended for the assembly of other productsusing bicycle parts）纳入到豁免范围。这里的其他产品指的是电动和非电动的自行车（cycles）和自行车以外的车辆(vehicles)。同时，自行车零部件装配商须遵守与自行车整车装配商相同的规则，特别是EC第88/97条例的Art.8的豁免方义务。此外，获豁免的自行车生产商可向客户提供售后服务和保修索赔必要的自行车零件，无需缴纳反倾销税。在这方面，EC第88/97条例的Art.14（c）的上限规定不适用于获豁免方供应的此类零件。因此，欧委会此次对EC第88/97号条例Arts. 1, 4(1)(a), 8(1)(b) and 14(d)进行了修订。
此次的修订如下：
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修订的条款 |
修订前 |
修订后 |
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Article 1 |
'assembly operation' means an operation in which essential bicycle parts are brought in for the assembly or completion of bicycles |
‘assembly operation’ means an operation in which essential bicycle parts are brought in for the assembly or completion of bicycles, or for the production or assembly of bicycle parts. |
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Article 4(1)(a) Admissibility of requests
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A request shall be admissible where: (a) it contains evidence that the applicant is using essential bicycle parts for the production or assembly of bicycles in quantities above the threshold set out in Article 14(c);
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A request shall be admissible where: (a) it contains evidence that the applicant is using essential bicycle parts for the production or assembly of bicycles or bicycle parts in quantities above the threshold set out in Article 14(c) or that the applicant has entered into an irrevocable contractual obligation to do so;’ |
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Article 8(1)(b) Obligations of exempted parties |
An exempted party shall ensure that, at all times: (b) where it receives deliveries of essential bicycle parts which have been exempted from the extended duty pursuant to Article 2, those parts are either used in its assembly operations, destroyed, re-exported, or resold to another exempted party. |
‘(b) where it receives deliveries of essential bicycle parts which have been exempted from the extended duty pursuant to Article 2, those parts are either used in its assembly operations or assembly of other products, destroyed, re- exported, or resold to another exempted party.’ |
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Article 14(d) Exemption subject to end-use control |
Where imports of essential bicycle parts are declared for free circulation by a person other than an exempted party, as from the date of entry into force of the Reference Regulation, they shall be exempted from the application of the extended duty if declared in accordance with the Taric structure in Annex III and subject to the conditions laid down in Article 82 of Regulation (EEC) No 2913/92 and Articles 291 to 304 of Regulation (EEC) No 2454/93, which shall be applicable mutatis mutandis, where: ‘(d) the essential bicycle parts are for use in the assembly of cycles fitted with an auxiliary motor (TARIC additional code 8835).’; |
Where imports of essential bicycle parts are declared for free circulation by a person other than an exempted party, as from the date of entry into force of the Reference Regulation, they shall be exempted from the application of the extended duty if declared in accordance with the Taric structure in Annex III and subject to the conditions laid down in Article 82 of Regulation (EEC) No 2913/92 and Articles 291 to 304 of Regulation (EEC) No 2454/93, which shall be applicable mutatis mutandis, where: ‘(d) the essential bicycle parts are used in the assembly of cycles fitted with an auxiliary motor (TARIC additional code 8835) or of vehicles other than cycles, whether or not fitted with an auxiliary motor (TARIC additional code C549).’ |