2020年9月17日，《歐盟公報》公布了EC第2020/1296條例，修訂了EC第88/97號條例中對于自中國進口的自行車某些零部件的豁免規定。
1993年，歐共體發布EEC第2474/93條例對自中國進口的自行車征收反傾銷稅。1997年，其發布了EC第71/97條例，把征稅范圍擴大至自中國進口的自行車零部件。該條例中的Art.13(4)規定了對于自中國進口的自行車某些零部件的豁免制度。同年的EC 第88/97條例規定了該豁免制度的運作規范。EC 第88/97條例經歷了兩次修訂，第一次是EC第512/2013條例對它的修訂，第二次則是這次的EC第2020/1296條例對它的修訂。
歐委會認為，應當擴大EC第88/97條例中Art.14中“最終用途控制”的現有規定，即擴大征稅的豁免范圍，將組裝電動自行車的零件(the parts for the assembly of electricalbicycles)、用自行車零件裝配其他產品的零件（the parts intended for the assembly of other productsusing bicycle parts）納入到豁免范圍。這里的其他產品指的是電動和非電動的自行車（cycles）和自行車以外的車輛(vehicles)。同時，自行車零部件裝配商須遵守與自行車整車裝配商相同的規則，特別是EC第88/97條例的Art.8的豁免方義務。此外，獲豁免的自行車生產商可向客戶提供售后服務和保修索賠必要的自行車零件，無需繳納反傾銷稅。在這方面，EC第88/97條例的Art.14（c）的上限規定不適用于獲豁免方供應的此類零件。因此，歐委會此次對EC第88/97號條例Arts. 1, 4(1)(a), 8(1)(b) and 14(d)進行了修訂。
此次的修訂如下：
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修訂的條款 |
修訂前 |
修訂后 |
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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).’ |