# L_2016170EN.01000501.xml

| 29.6.2016 | EN | Official Journal of the European Union | L 170/5 |
| --- | --- | --- | --- |

29.6.2016

EN

Official Journal of the European Union

L 170/5

---

COMMISSION IMPLEMENTING REGULATION (EU) 2016/1045

of 28 June 2016

withdrawing the acceptance of the undertaking for one exporting producer under 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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community (1) (‘the basic anti-dumping Regulation’), and in particular Article 8 thereof,

Having regard to Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidized imports from countries not members of the European Community (2) (‘the basic anti-subsidy Regulation’), and in particular Article 13 thereof,

Informing the Member States,

Whereas:

A.   UNDERTAKING AND OTHER EXISTING MEASURES

| (1) | By Regulation (EU) No 513/2013 (3), the European Commission (‘the Commission’) imposed a provisional anti-dumping duty on imports into the European Union (‘the Union’) of crystalline silicon photovoltaic modules (‘modules’) and key components (i.e. cells and wafers) originating in or consigned from the People's Republic of China (‘the PRC’). |
| --- | --- |

(1)

By Regulation (EU) No 513/2013 (3), the European Commission (‘the Commission’) imposed a provisional anti-dumping duty on imports into the European Union (‘the Union’) of crystalline silicon photovoltaic modules (‘modules’) and key components (i.e. cells and wafers) originating in or consigned from the People's Republic of China (‘the PRC’).

3

| (2) | A group of exporting producers gave a mandate to the China Chamber of Commerce for Import and Export of Machinery and Electronic Products (‘CCCME’) to submit a price undertaking on their behalf to the Commission, which they did. It is clear from the terms of that price undertaking that it constitutes a bundle of individual price undertakings for each exporting producer, which is, for reasons of practicality of administration, coordinated by the CCCME. |
| --- | --- |

(2)

A group of exporting producers gave a mandate to the China Chamber of Commerce for Import and Export of Machinery and Electronic Products (‘CCCME’) to submit a price undertaking on their behalf to the Commission, which they did. It is clear from the terms of that price undertaking that it constitutes a bundle of individual price undertakings for each exporting producer, which is, for reasons of practicality of administration, coordinated by the CCCME.

| (3) | By Decision 2013/423/EU (4), the Commission accepted that price undertaking with regard to the provisional anti-dumping duty. By Regulation (EU) No 748/2013 (5), the Commission amended Regulation (EU) No 513/2013 to introduce the technical changes necessary due to the acceptance of the undertaking with regard to the provisional anti-dumping duty. |
| --- | --- |

(3)

By Decision 2013/423/EU (4), the Commission accepted that price undertaking with regard to the provisional anti-dumping duty. By Regulation (EU) No 748/2013 (5), the Commission amended Regulation (EU) No 513/2013 to introduce the technical changes necessary due to the acceptance of the undertaking with regard to the provisional anti-dumping duty.

4

5

| (4) | By Implementing Regulation (EU) No 1238/2013 (6), the Council imposed a definitive anti-dumping duty on imports into the Union of modules and cells originating in or consigned from the PRC (‘the products concerned’). By Implementing Regulation (EU) No 1239/2013 (7), the Council also imposed a definitive countervailing duty on imports into the Union of the products concerned. |
| --- | --- |

(4)

By Implementing Regulation (EU) No 1238/2013 (6), the Council imposed a definitive anti-dumping duty on imports into the Union of modules and cells originating in or consigned from the PRC (‘the products concerned’). By Implementing Regulation (EU) No 1239/2013 (7), the Council also imposed a definitive countervailing duty on imports into the Union of the products concerned.

6

7

| (5) | Following the notification of an amended version of the price undertaking by a group of exporting producers (‘the exporting producers’) together with the CCCME, the Commission confirmed by Implementing Decision 2013/707/EU (8) the acceptance of the price undertaking as amended (‘the undertaking’) for the period of application of definitive measures. The Annex to this Decision lists the exporting producers for whom the undertaking was accepted, including Zhejiang Xiongtai Photovoltaic Technology Co. Ltd (‘Shinetime China’) together with its related company in the Union (SHINETIME SOLAR GMBH, ‘Shinetime Europe’), jointly covered by the TARIC additional code: B919. |
| --- | --- |

(5)

Following the notification of an amended version of the price undertaking by a group of exporting producers (‘the exporting producers’) together with the CCCME, the Commission confirmed by Implementing Decision 2013/707/EU (8) the acceptance of the price undertaking as amended (‘the undertaking’) for the period of application of definitive measures. The Annex to this Decision lists the exporting producers for whom the undertaking was accepted, including Zhejiang Xiongtai Photovoltaic Technology Co. Ltd (‘Shinetime China’) together with its related company in the Union (SHINETIME SOLAR GMBH, ‘Shinetime Europe’), jointly covered by the TARIC additional code: B919.

8

| (6) | By Implementing Decision 2014/657/EU (9) the Commission accepted a proposal by the group of the exporting producers together with the CCCME for clarifications concerning the implementation of the undertaking for the products concerned covered by the undertaking, that is modules and cells originating in or consigned from the PRC, currently falling within CN codes ex 8541 40 90 (TARIC codes 8541409021, 8541409029, 8541409031 and 8541409039) produced by the exporting producers (‘product covered’). The anti-dumping and countervailing duties referred to in recital (4) above, together with the undertaking, are jointly referred to as ‘measures’. |
| --- | --- |

(6)

By Implementing Decision 2014/657/EU (9) the Commission accepted a proposal by the group of the exporting producers together with the CCCME for clarifications concerning the implementation of the undertaking for the products concerned covered by the undertaking, that is modules and cells originating in or consigned from the PRC, currently falling within CN codes ex 8541 40 90 (TARIC codes 8541409021, 8541409029, 8541409031 and 8541409039) produced by the exporting producers (‘product covered’). The anti-dumping and countervailing duties referred to in recital (4) above, together with the undertaking, are jointly referred to as ‘measures’.

9

| (7) | By Implementing Regulation (EU) 2015/866 (10) the Commission withdrew the acceptance of the undertaking for three exporting producers. |
| --- | --- |

(7)

By Implementing Regulation (EU) 2015/866 (10) the Commission withdrew the acceptance of the undertaking for three exporting producers.

10

| (8) | By Implementing Regulation (EU) 2015/1403 (11) the Commission withdrew the acceptance of the undertaking for another exporting producer. |
| --- | --- |

(8)

By Implementing Regulation (EU) 2015/1403 (11) the Commission withdrew the acceptance of the undertaking for another exporting producer.

11

| (9) | By Implementing Regulation (EU) 2015/2018 (12) the Commission withdrew the acceptance of the undertaking for two exporting producers. |
| --- | --- |

(9)

By Implementing Regulation (EU) 2015/2018 (12) the Commission withdrew the acceptance of the undertaking for two exporting producers.

12

| (10) | The Commission initiated an expiry review investigation under Article 11(2) of the basic anti-dumping Regulation by a Notice of Initiation published in the in the Official Journal of the European Union (13) on 5 December 2015. |
| --- | --- |

(10)

The Commission initiated an expiry review investigation under Article 11(2) of the basic anti-dumping Regulation by a Notice of Initiation published in the in the Official Journal of the European Union (13) on 5 December 2015.

Official Journal of the European Union

13

| (11) | The Commission initiated an expiry review investigation under Article 18 of the basic anti-subsidy Regulation by a Notice of Initiation published in the Official Journal of the European Union (14) on 5 December 2015. |
| --- | --- |

(11)

The Commission initiated an expiry review investigation under Article 18 of the basic anti-subsidy Regulation by a Notice of Initiation published in the Official Journal of the European Union (14) on 5 December 2015.

Official Journal of the European Union

14

| (12) | The Commission also initiated a partial interim review under Article 11(3) of the basic anti-dumping Regulation and Article 19 of the basic anti-subsidy Regulation by a Notice of Initiation published in the Official Journal of the European Union (15) on 5 December 2015. |
| --- | --- |

(12)

The Commission also initiated a partial interim review under Article 11(3) of the basic anti-dumping Regulation and Article 19 of the basic anti-subsidy Regulation by a Notice of Initiation published in the Official Journal of the European Union (15) on 5 December 2015.

Official Journal of the European Union

15

| (13) | By Implementing Regulation (EU) 2016/115 (16) the Commission withdrew the acceptance of the undertaking for another exporting producer. |
| --- | --- |

(13)

By Implementing Regulation (EU) 2016/115 (16) the Commission withdrew the acceptance of the undertaking for another exporting producer.

16

| (14) | By Implementing Regulation (EU) 2016/185 (17), the Commission extended the definitive anti-dumping duty imposed by Council Regulation (EU) No 1238/2013 on imports of the products concerned originating in or consigned from the People's Republic of China to imports of the product concerned consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not. |
| --- | --- |

(14)

By Implementing Regulation (EU) 2016/185 (17), the Commission extended the definitive anti-dumping duty imposed by Council Regulation (EU) No 1238/2013 on imports of the products concerned originating in or consigned from the People's Republic of China to imports of the product concerned consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not.

17

| (15) | By Implementing Regulation (EU) 2016/184 (18), the Commission extended the definitive countervailing duty imposed by Implementing Regulation (EU) No 1239/2013 on imports of the products concerned originating in or consigned from the People's Republic of China to imports of the product concerned consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not. |
| --- | --- |

(15)

By Implementing Regulation (EU) 2016/184 (18), the Commission extended the definitive countervailing duty imposed by Implementing Regulation (EU) No 1239/2013 on imports of the products concerned originating in or consigned from the People's Republic of China to imports of the product concerned consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not.

18

B.   TERMS OF THE UNDERTAKING

| (16) | The exporting producers agreed, inter alia, not to sell the product covered to the first independent customer in the Union below a certain minimum import price (‘the MIP’) within the associated annual level of imports to the Union (‘annual level’) laid down in the undertaking. |
| --- | --- |

(16)

The exporting producers agreed, inter alia, not to sell the product covered to the first independent customer in the Union below a certain minimum import price (‘the MIP’) within the associated annual level of imports to the Union (‘annual level’) laid down in the undertaking.

| (17) | The undertaking sets out, in a non-exhaustive list, the breaches of the undertaking. That list includes, in particular, issuing a commercial invoice or re-sale invoice for which the underlying financial transaction (e.g. the amount of money actually received from the buyer after any adjustments for credit/debit notes and the like) is not in conformity with the face value of the commercial invoice.
  The exporting producer is liable for the breach of any of its related parties which are defined in the undertaking. |
| --- | --- |

(17)

The undertaking sets out, in a non-exhaustive list, the breaches of the undertaking. That list includes, in particular, issuing a commercial invoice or re-sale invoice for which the underlying financial transaction (e.g. the amount of money actually received from the buyer after any adjustments for credit/debit notes and the like) is not in conformity with the face value of the commercial invoice.

The exporting producer is liable for the breach of any of its related parties which are defined in the undertaking.

| (18) | The undertaking also obliges the exporting producers to provide the Commission on a quarterly basis with detailed information on all their export sales to and re-sales in the Union (‘the quarterly reports’). This implies that the data submitted in these quarterly reports must be complete and correct and the reported transactions fully comply with the terms of the undertaking. |
| --- | --- |

(18)

The undertaking also obliges the exporting producers to provide the Commission on a quarterly basis with detailed information on all their export sales to and re-sales in the Union (‘the quarterly reports’). This implies that the data submitted in these quarterly reports must be complete and correct and the reported transactions fully comply with the terms of the undertaking.

| (19) | For the purpose of ensuring compliance with the undertaking, the exporting producers also undertook to provide all information considered necessary by the Commission. |
| --- | --- |

(19)

For the purpose of ensuring compliance with the undertaking, the exporting producers also undertook to provide all information considered necessary by the Commission.

C.   MONITORING OF THE EXPORTING PRODUCERS

| (20) | While monitoring compliance with the undertaking, the Commission verified information submitted by Shinetime China and its related company in the Union that was relevant to the undertaking. The Commission also received evidence from customs authorities of one Member State on the basis of Article 8(9) of the basic anti-dumping Regulation and Article 13(9) and of the basic anti-subsidy Regulation. |
| --- | --- |

(20)

While monitoring compliance with the undertaking, the Commission verified information submitted by Shinetime China and its related company in the Union that was relevant to the undertaking. The Commission also received evidence from customs authorities of one Member State on the basis of Article 8(9) of the basic anti-dumping Regulation and Article 13(9) and of the basic anti-subsidy Regulation.

| (21) | The findings set out in recitals (22) to (25) address the problems identified for Shinetime China and its related company in the Union which oblige the Commission to withdraw the acceptance of the undertaking for this exporting producer. |
| --- | --- |

(21)

The findings set out in recitals (22) to (25) address the problems identified for Shinetime China and its related company in the Union which oblige the Commission to withdraw the acceptance of the undertaking for this exporting producer.

D.   GROUNDS TO WITHDRAW THE ACCEPTANCE OF THE UNDERTAKING

(a)   Sales by Shinetime China

| (22) | The evidence received and publicly available information demonstrate that an allegedly unrelated importer in the Union shared, at least for a certain time, the same address as Shinetime Europe. This allegedly unrelated importer had issued two re-sale invoices for one transaction of solar modules to his final customer: one invoice on which the MIP was respected and another invoice for which the MIP was not respected. Invoice numbers, volume of modules and company product codes were identical. The payment from the final customer was made to Shinetime China for this transaction and corresponded to the invoice value for which the MIP was not respected. This practise had occurred at least in one instance. |
| --- | --- |

(22)

The evidence received and publicly available information demonstrate that an allegedly unrelated importer in the Union shared, at least for a certain time, the same address as Shinetime Europe. This allegedly unrelated importer had issued two re-sale invoices for one transaction of solar modules to his final customer: one invoice on which the MIP was respected and another invoice for which the MIP was not respected. Invoice numbers, volume of modules and company product codes were identical. The payment from the final customer was made to Shinetime China for this transaction and corresponded to the invoice value for which the MIP was not respected. This practise had occurred at least in one instance.

| (23) | In addition, the evidence received demonstrates the existence of another form of undertaking circumvention. Shinetime China had issued a pro-forma invoice below the MIP to an unrelated customer in the Union. This customer had engaged in paying the below MIP amount to Shinetime China's account in Hong Kong. |
| --- | --- |

(23)

In addition, the evidence received demonstrates the existence of another form of undertaking circumvention. Shinetime China had issued a pro-forma invoice below the MIP to an unrelated customer in the Union. This customer had engaged in paying the below MIP amount to Shinetime China's account in Hong Kong.

(b)   Sales by Shinetime Europe

| (24) | The evidence received demonstrates that Shinetime Europe had also issued two re-sale invoices for one transaction of solar modules to the first unrelated customer in the Union: one invoice on which the MIP was respected and another invoice for which the MIP was not respected. Invoice numbers, volume of modules and company product codes were identical. The payment from the first unrelated customer in the Union to Shinetime Europe for this transaction corresponded to the invoice value for which the MIP was not respected. |
| --- | --- |

(24)

The evidence received demonstrates that Shinetime Europe had also issued two re-sale invoices for one transaction of solar modules to the first unrelated customer in the Union: one invoice on which the MIP was respected and another invoice for which the MIP was not respected. Invoice numbers, volume of modules and company product codes were identical. The payment from the first unrelated customer in the Union to Shinetime Europe for this transaction corresponded to the invoice value for which the MIP was not respected.

| (25) | Moreover, for the period in which the transaction referred to in recital (24) had taken place, Shinetime Europe failed to submit a quarterly sales report to the Commission. |
| --- | --- |

(25)

Moreover, for the period in which the transaction referred to in recital (24) had taken place, Shinetime Europe failed to submit a quarterly sales report to the Commission.

| (26) | The Commission assessed the evidence submitted and the non-reporting and concluded that breaches of the undertaking had occurred. |
| --- | --- |

(26)

The Commission assessed the evidence submitted and the non-reporting and concluded that breaches of the undertaking had occurred.

E.   INVALIDATION OF UNDERTAKING INVOICE

| (27) | The evidence received demonstrates that the re-sale invoice referred to in recital (24) is linked to the following transaction:








  Number of Commercial invoice accompanying goods subject to an undertaking | Date | Issued by | Issued to |
| --- | --- | --- | --- | --- |
| XTSSG1501-004-CI | 16 January 2015 | Zhejiang Xiongtai Photovoltaic Technology Co. Ltd | SHINETIME SOLAR GMBH |

(27)

The evidence received demonstrates that the re-sale invoice referred to in recital (24) is linked to the following transaction:

Number of Commercial invoice accompanying goods subject to an undertaking

Date

Issued by

Issued to

XTSSG1501-004-CI

16 January 2015

Zhejiang Xiongtai Photovoltaic Technology Co. Ltd

SHINETIME SOLAR GMBH

Therefore, in accordance with Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013, Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013, this invoice is declared invalid. The customs debt incurred at the time of acceptance of the declaration for release into free circulation should be recovered by the national customs authorities under Article 105(3)-(6) of Regulation (EU) No 952/2013 of the European Parliament and of the Council (19) when the withdrawal of the undertaking in relation to Shinetime China together with its related company in the Union enters into force. The national customs authorities responsible for the collection of duties will be informed accordingly.

19

In this context, the Commission recalls that pursuant to Article 3(1)(b) read in conjunction with Annex III, Nr. 7 of Implementing Regulation (EU) No 1238/2013 and to Article 2(1)(b) read in conjunction with Annex 2, Nr. 7 of Implementing Regulation (EU) No 1239/2013, imports are only exempted from duties if the invoice indicates the price and possible rebates. Where those conditions are not complied with, duties are due, even where the commercial invoice accompanying the goods has not been invalidated by the Commission.

F.   ASSESSMENT OF PRACTICABILITY OF THE OVERALL UNDERTAKING

| (28) | The undertaking stipulates that a breach by an individual exporting producer does not automatically lead to the withdrawal of the acceptance of the undertaking for all exporting producers. In such a case, the Commission shall assess the impact of that particular breach on the practicability of the undertaking with the effect for all exporting producers and the CCCME. |
| --- | --- |

(28)

The undertaking stipulates that a breach by an individual exporting producer does not automatically lead to the withdrawal of the acceptance of the undertaking for all exporting producers. In such a case, the Commission shall assess the impact of that particular breach on the practicability of the undertaking with the effect for all exporting producers and the CCCME.

| (29) | The Commission has accordingly assessed the impact of the breaches by Shinetime China and its related company in the Union on the practicability of the undertaking with the effect for all exporting producers and the CCCME. |
| --- | --- |

(29)

The Commission has accordingly assessed the impact of the breaches by Shinetime China and its related company in the Union on the practicability of the undertaking with the effect for all exporting producers and the CCCME.

| (30) | The responsibility for the breaches lies alone with the exporting producer in question; the monitoring has so far not revealed any systematic breaches by a major number of exporting producers or the CCCME. |
| --- | --- |

(30)

The responsibility for the breaches lies alone with the exporting producer in question; the monitoring has so far not revealed any systematic breaches by a major number of exporting producers or the CCCME.

| (31) | The Commission therefore concludes that the overall functioning of the undertaking is not affected and that there are at present no grounds for withdrawal of the acceptance of the undertaking for all exporting producers and the CCCME. |
| --- | --- |

(31)

The Commission therefore concludes that the overall functioning of the undertaking is not affected and that there are at present no grounds for withdrawal of the acceptance of the undertaking for all exporting producers and the CCCME.

G.   WRITTEN SUBMISSIONS AND HEARINGS

| (32) | 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. Shinetime China submitted comments on behalf of Shinetime China and Shinetime Europe and has been heard. |
| --- | --- |

(32)

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. Shinetime China submitted comments on behalf of Shinetime China and Shinetime Europe and has been heard.

Authenticity of invoices issued by Shinetime China and Shinetime Europe

Authenticity of invoices issued by Shinetime China and Shinetime Europe

| (33) | Shinetime China contested that Shinetime China and Shinetime Europe had issued invoices and re-sale invoices for which the MIP was not respected. Shinetime China explained that their internal rules require all official invoices to be signed and sealed. In the absence of signature and seal on the invoices referred to in recitals (23) and (24), Shinetime China could not trace those invoices in their system. Shinetime China only confirmed the issuance of one re-sale invoice that respected the MIP. |
| --- | --- |

(33)

Shinetime China contested that Shinetime China and Shinetime Europe had issued invoices and re-sale invoices for which the MIP was not respected. Shinetime China explained that their internal rules require all official invoices to be signed and sealed. In the absence of signature and seal on the invoices referred to in recitals (23) and (24), Shinetime China could not trace those invoices in their system. Shinetime China only confirmed the issuance of one re-sale invoice that respected the MIP.

| (34) | The Commission rejects this argument. The Commission did not argue whether the invoices referred to in the above recitals were official invoices of Shinetime China and official re-sale invoices of Shinetime Europe. |
| --- | --- |

(34)

The Commission rejects this argument. The Commission did not argue whether the invoices referred to in the above recitals were official invoices of Shinetime China and official re-sale invoices of Shinetime Europe.

| (35) | On the contrary, the claim of Shinetime China on the authenticity of these invoices is irrelevant. The Commission established that an unrelated customer in the Union had engaged to pay an amount below the MIP to Shinetime China for the transaction referred to in recital (23). The Commission based this finding on a correspondence which Shinetime China claimed not to be in position to refute due to the departure of the relevant personnel. The Commission considers that the sole statement of Shinetime China that neither the relevant correspondence nor the invoice in question is traceable in its system or that the company does not have an account in Hong Kong is insufficient to alter the above finding. |
| --- | --- |

(35)

On the contrary, the claim of Shinetime China on the authenticity of these invoices is irrelevant. The Commission established that an unrelated customer in the Union had engaged to pay an amount below the MIP to Shinetime China for the transaction referred to in recital (23). The Commission based this finding on a correspondence which Shinetime China claimed not to be in position to refute due to the departure of the relevant personnel. The Commission considers that the sole statement of Shinetime China that neither the relevant correspondence nor the invoice in question is traceable in its system or that the company does not have an account in Hong Kong is insufficient to alter the above finding.

| (36) | In addition, the Commission also established that the payment from the first unrelated customer in the Union to Shinetime Europe for the transaction referred to in recital (24) corresponded to the re-sale invoice value for which the MIP was not respected. Therefore, even if Shinetime China claimed the re-sale invoice issued for an amount below the MIP as not authentic, the underlying financial transaction (e.g. the amount of money actually received from the buyer after any adjustments for credit/debit notes and the like) was not in conformity with the face value of the commercial re-sale invoice confirmed to be the official re-sale invoice of Shinetime Europe. The arguments of Shinetime China concerning the payment of the invoice are addressed in recitals (41) to (48). |
| --- | --- |

(36)

In addition, the Commission also established that the payment from the first unrelated customer in the Union to Shinetime Europe for the transaction referred to in recital (24) corresponded to the re-sale invoice value for which the MIP was not respected. Therefore, even if Shinetime China claimed the re-sale invoice issued for an amount below the MIP as not authentic, the underlying financial transaction (e.g. the amount of money actually received from the buyer after any adjustments for credit/debit notes and the like) was not in conformity with the face value of the commercial re-sale invoice confirmed to be the official re-sale invoice of Shinetime Europe. The arguments of Shinetime China concerning the payment of the invoice are addressed in recitals (41) to (48).

Sale below MIP by Shinetime China

Sale below MIP by Shinetime China

| (37) | Shinetime China claimed that the payment received from the allegedly unrelated importer referred to in recital (22) was only a prepayment. Shinetime China submitted the export documentation and an extract from the customer ledger concerning the allegedly unrelated importer to substantiate this claim. |
| --- | --- |

(37)

Shinetime China claimed that the payment received from the allegedly unrelated importer referred to in recital (22) was only a prepayment. Shinetime China submitted the export documentation and an extract from the customer ledger concerning the allegedly unrelated importer to substantiate this claim.

| (38) | The Commission rejects this argument. The evidence received from the national customs authorities demonstrate that the final customer in the Union directly paid to Shinetime China the re-sale invoice that the allegedly unrelated importer referred to in recital (22) issued. This (below MIP) payment to Shinetime China referenced the re-sale invoice number which the allegedly unrelated importer issued. |
| --- | --- |

(38)

The Commission rejects this argument. The evidence received from the national customs authorities demonstrate that the final customer in the Union directly paid to Shinetime China the re-sale invoice that the allegedly unrelated importer referred to in recital (22) issued. This (below MIP) payment to Shinetime China referenced the re-sale invoice number which the allegedly unrelated importer issued.

| (39) | An extract from the customer ledger, without any further evidence to link the payment received from the allegedly unrelated importer to the transaction of the final customer in the Union is irrelevant, hence does not refute the evidence disclosed to Shinetime China. The argument on the possible prepayment by the allegedly unrelated importer is also irrelevant in this regard. |
| --- | --- |

(39)

An extract from the customer ledger, without any further evidence to link the payment received from the allegedly unrelated importer to the transaction of the final customer in the Union is irrelevant, hence does not refute the evidence disclosed to Shinetime China. The argument on the possible prepayment by the allegedly unrelated importer is also irrelevant in this regard.

| (40) | Therefore, the Commission upholds its finding that Shinetime China breached the undertaking by selling below the MIP via an allegedly unrelated importer in the Union. |
| --- | --- |

(40)

Therefore, the Commission upholds its finding that Shinetime China breached the undertaking by selling below the MIP via an allegedly unrelated importer in the Union.

Sale below MIP by Shinetime Europe

Sale below MIP by Shinetime Europe

| (41) | Shinetime China claimed that the documentation related to the transaction referred to in recital (24) was in line with the requirements of the undertaking and that it respected the MIP. Shinetime China submitted the underlying export documentation and the customs declaration. |
| --- | --- |

(41)

Shinetime China claimed that the documentation related to the transaction referred to in recital (24) was in line with the requirements of the undertaking and that it respected the MIP. Shinetime China submitted the underlying export documentation and the customs declaration.

| (42) | The Commission rejects this argument. The alleged compliance with the MIP on the basis of such documentation is irrelevant to the assessment whether the underlying payment transaction confirmed that the MIP was in fact respected. |
| --- | --- |

(42)

The Commission rejects this argument. The alleged compliance with the MIP on the basis of such documentation is irrelevant to the assessment whether the underlying payment transaction confirmed that the MIP was in fact respected.

| (43) | Shinetime China also argued that the payment to Shinetime Europe was only a partial payment. The balance, including a late payment interest, due to the cease of Shinetime Europe's business activity was paid to Shinetime China 10 months later. Shinetime China submitted the underlying confirmation of payment to substantiate its argument on partial payment. |
| --- | --- |

(43)

Shinetime China also argued that the payment to Shinetime Europe was only a partial payment. The balance, including a late payment interest, due to the cease of Shinetime Europe's business activity was paid to Shinetime China 10 months later. Shinetime China submitted the underlying confirmation of payment to substantiate its argument on partial payment.

| (44) | The Commission cannot accept this argument for the following reasons. |
| --- | --- |

(44)

The Commission cannot accept this argument for the following reasons.

| (45) | First, the payment term referred to in the underlying re-sale invoice was clearly 100 % prepayment. In addition, the payment by the unrelated customer in the Union did not contain any reference to prepayment. On the contrary, it contained reference to the re-sale invoice and corresponded to the re-sale invoice value not respecting the MIP. |
| --- | --- |

(45)

First, the payment term referred to in the underlying re-sale invoice was clearly 100 % prepayment. In addition, the payment by the unrelated customer in the Union did not contain any reference to prepayment. On the contrary, it contained reference to the re-sale invoice and corresponded to the re-sale invoice value not respecting the MIP.

| (46) | Second, the delivery notice submitted by Shinetime China suggests that the solar modules were indeed delivered to the unrelated customer in the Union despite the non-respect of the payment term. The balance payment was not requested for almost ten additional months following the delivery. |
| --- | --- |

(46)

Second, the delivery notice submitted by Shinetime China suggests that the solar modules were indeed delivered to the unrelated customer in the Union despite the non-respect of the payment term. The balance payment was not requested for almost ten additional months following the delivery.

| (47) | Third, Shinetime China did not submit any further evidence (such as agreement with the customer on the alleged partial payment or debit note for late payment interest) to support its claim concerning the alleged partial payment and late payment interest, apart from the confirmation of payment for these amounts. |
| --- | --- |

(47)

Third, Shinetime China did not submit any further evidence (such as agreement with the customer on the alleged partial payment or debit note for late payment interest) to support its claim concerning the alleged partial payment and late payment interest, apart from the confirmation of payment for these amounts.

| (48) | Finally, none of the alleged requests for payment, including the request for late payment interest were reported to the Commission. |
| --- | --- |

(48)

Finally, none of the alleged requests for payment, including the request for late payment interest were reported to the Commission.

| (49) | Therefore, the Commission considers the arguments of Shinetime China unfounded and upholds its conclusions that Shinetime Europe breached the undertaking by selling below the MIP to an unrelated customer in the Union. |
| --- | --- |

(49)

Therefore, the Commission considers the arguments of Shinetime China unfounded and upholds its conclusions that Shinetime Europe breached the undertaking by selling below the MIP to an unrelated customer in the Union.

Non-reporting

Non-reporting

| (50) | Shinetime China claimed that Shinetime Europe submitted the relevant quarterly sales report late. In addition, Shinetime China admitted that the transaction referred to in recital (24) was not reported to the Commission. |
| --- | --- |

(50)

Shinetime China claimed that Shinetime Europe submitted the relevant quarterly sales report late. In addition, Shinetime China admitted that the transaction referred to in recital (24) was not reported to the Commission.

| (51) | Set aside that Shinetime China has not respected its obligation to inform the Commission about the cease of the business activity of Shinetime Europe, the Commission points out that the reporting obligation covers all transactions in the given calendar quarter. Shinetime Europe has failed to report the transaction referred to in recital (24) which took place in a quarter prior to the cease of its business activity. Therefore, the Commission upholds its conclusion that Shinetime Europe breached the reporting obligation under the undertaking. |
| --- | --- |

(51)

Set aside that Shinetime China has not respected its obligation to inform the Commission about the cease of the business activity of Shinetime Europe, the Commission points out that the reporting obligation covers all transactions in the given calendar quarter. Shinetime Europe has failed to report the transaction referred to in recital (24) which took place in a quarter prior to the cease of its business activity. Therefore, the Commission upholds its conclusion that Shinetime Europe breached the reporting obligation under the undertaking.

| (52) | Shinetime China also claimed that the late submission of the quarterly report is not sufficient to invalidate the transaction referred to in recital (24). |
| --- | --- |

(52)

Shinetime China also claimed that the late submission of the quarterly report is not sufficient to invalidate the transaction referred to in recital (24).

| (53) | The Commission points out that the reasons to invalidate the given transaction are explained in recital (24) and (27). The late submission of the quarterly sales report, in particular the fact that the transaction in question was not reported, are breaches of the reporting obligation under the undertaking. Such breaches, although they constitute sufficient grounds for the withdrawal of Shinetime China from the undertaking, are not taken into account in the assessment concerning the invalidation of the given transaction. |
| --- | --- |

(53)

The Commission points out that the reasons to invalidate the given transaction are explained in recital (24) and (27). The late submission of the quarterly sales report, in particular the fact that the transaction in question was not reported, are breaches of the reporting obligation under the undertaking. Such breaches, although they constitute sufficient grounds for the withdrawal of Shinetime China from the undertaking, are not taken into account in the assessment concerning the invalidation of the given transaction.

H.   WITHDRAWAL OF THE ACCEPTANCE OF THE UNDERTAKING AND IMPOSITIONS OF DEFINITIVE DUTIES

| (54) | Therefore, in accordance with Article 8(9) of the basic anti-dumping Regulation, Article 13(9) of the basic anti-subsidy Regulation and also in accordance with the terms of the undertaking, the Commission has concluded that the acceptance of the undertaking for Shinetime China together with its related company in the Union shall be withdrawn. |
| --- | --- |

(54)

Therefore, in accordance with Article 8(9) of the basic anti-dumping Regulation, Article 13(9) of the basic anti-subsidy Regulation and also in accordance with the terms of the undertaking, the Commission has concluded that the acceptance of the undertaking for Shinetime China together with its related company in the Union shall be withdrawn.

| (55) | Accordingly, pursuant to Article 8(9) of the basic anti-dumping Regulation and Article 13(9) of the basic anti-subsidy Regulation, the definitive anti-dumping duty imposed by Article 1 of Implementing Regulation (EU) No 1238/2013 and the definitive countervailing duty imposed by Article 1 of Implementing Regulation (EU) No 1239/2013 automatically apply to imports originating in or consigned from the PRC of the product concerned and produced by Shinetime China (TARIC additional code: B919) as of the day of entry into force of this Regulation. |
| --- | --- |

(55)

Accordingly, pursuant to Article 8(9) of the basic anti-dumping Regulation and Article 13(9) of the basic anti-subsidy Regulation, the definitive anti-dumping duty imposed by Article 1 of Implementing Regulation (EU) No 1238/2013 and the definitive countervailing duty imposed by Article 1 of Implementing Regulation (EU) No 1239/2013 automatically apply to imports originating in or consigned from the PRC of the product concerned and produced by Shinetime China (TARIC additional code: B919) as of the day of entry into force of this Regulation.

| (56) | For information purposes the table in the Annex to this Regulation lists the exporting producers for whom the acceptance of the undertaking by Implementing Decision 2013/707/EU is not affected, |
| --- | --- |

(56)

For information purposes the table in the Annex to this Regulation lists the exporting producers for whom the acceptance of the undertaking by Implementing Decision 2013/707/EU is not affected,

HAS ADOPTED THIS REGULATION:

Article 1

Acceptance of the undertaking in relation to Zhejiang Xiongtai Photovoltaic Technology Co. Ltd together with its related company in the Union, jointly covered by the TARIC additional code: B919 is hereby withdrawn.

Article 2

The commercial invoice No XTSSG1501-004-CI, issued on 16 January 2015 by Zhejiang Xiongtai Photovoltaic Technology Co. Ltd to SHINETIME SOLAR GMBH is declared invalid. National customs authorities are hereby directed to recover the customs debt incurred at the time of acceptance of the declaration for release into free circulation under Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013 and Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013.

Article 3

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 28 June 2016.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  
  OJ L 343, 22.12.2009, p. 51.

1

(2)  
  OJ L 188, 18.7.2009, p. 93.

2

(3)  
  OJ L 152, 5.6.2013, p. 5.

3

(4)  
  OJ L 209, 3.8.2013, p. 26.

4

(5)  
  OJ L 209, 3.8.2013, p. 1.

5

(6)  
  OJ L 325, 5.12.2013, p. 1.

6

(7)  
  OJ L 325, 5.12.2013, p. 66.

7

(8)  
  OJ L 325, 5.12.2013, p. 214.

8

(9)  
  OJ L 270, 11.9.2014, p. 6.

9

(10)  
  OJ L 139, 5.6.2015, p. 30.

10

(11)  
  OJ L 218, 19.8.2015, p. 1.

11

(12)  
  OJ L 295, 12.11.2015, p. 23.

12

(13)  
  OJ C 405, 5.12.2015, p. 8.

13

(14)  
  OJ C 405, 5.12.2015, p. 20.

14

(15)  
  OJ C 405, 5.12.2015, p. 33.

15

(16)  
  OJ L 23, 29.1.2016, p. 23.

16

(17)  
  OJ L 37, 12.2.2016, p. 76.

17

(18)  
  OJ L 37, 12.2.2016, p. 56.

18

(19)  
  OJ L 269, 10.10.2013, p. 1.

19

---

ANNEX

List of companies

| Name of the company | TARIC additional code |
| --- | --- |
| Jiangsu Aide Solar Energy Technology Co. Ltd | B798 |
| Alternative Energy (AE) Solar Co. Ltd | B799 |
| Anhui Chaoqun Power Co. Ltd | B800 |
| Anji DaSol Solar Energy Science & Technology Co. Ltd | B802 |
| Anhui Schutten Solar Energy Co. Ltd
  Quanjiao Jingkun Trade Co. Ltd | B801 |
| Anhui Titan PV Co. Ltd | B803 |
| Xi'an SunOasis (Prime) Company Limited
  TBEA SOLAR CO. LTD
  XINJIANG SANG'O SOLAR EQUIPMENT | B804 |
| Changzhou NESL Solartech Co. Ltd | B806 |
| Changzhou Shangyou Lianyi Electronic Co. Ltd | B807 |
| CHINALAND SOLAR ENERGY CO. LTD | B808 |
| ChangZhou EGing Photovoltaic Technology Co. Ltd | B811 |
| CIXI CITY RIXING ELECTRONICS CO. LTD
  ANHUI RINENG ZHONGTIAN SEMICONDUCTOR DEVELOPMENT CO. LTD
  HUOSHAN KEBO ENERGY & TECHNOLOGY CO. LTD | B812 |
| CNPV Dongying Solar Power Co. Ltd | B813 |
| CSG PVtech Co. Ltd | B814 |
| China Sunergy (Nanjing) Co. Ltd
  CEEG Nanjing Renewable Energy Co. Ltd
  CEEG (Shanghai) Solar Science Technology Co. Ltd
  China Sunergy (Yangzhou) Co. Ltd
  China Sunergy (Shanghai) Co. Ltd | B809 |
| Delsolar (Wujiang) Ltd | B792 |
| Dongfang Electric (Yixing) MAGI Solar Power Technology Co. Ltd | B816 |
| EOPLLY New Energy Technology Co. Ltd
  SHANGHAI EBEST SOLAR ENERGY TECHNOLOGY CO. LTD
  JIANGSU EOPLLY IMPORT & EXPORT CO. LTD | B817 |
| Era Solar Co. Ltd | B818 |
| GD Solar Co. Ltd | B820 |
| Greenway Solar-Tech (Shanghai) Co. Ltd
  Greenway Solar-Tech (Huaian) Co. Ltd | B821 |
| Konca Solar Cell Co. Ltd
  Suzhou GCL Photovoltaic Technology Co. Ltd
  Jiangsu GCL Silicon Material Technology Development Co. Ltd
  Jiangsu Zhongneng Polysilicon Technology Development Co. Ltd
  GCL-Poly (Suzhou) Energy Limited
  GCL-Poly Solar Power System Integration (Taicang) Co. Ltd
  GCL SOLAR POWER (SUZHOU) LIMITED | B850 |
| Guodian Jintech Solar Energy Co. Ltd | B822 |
| Hangzhou Bluesun New Material Co. Ltd | B824 |
| Hanwha SolarOne (Qidong) Co. Ltd | B826 |
| Hengdian Group DMEGC Magnetics Co. Ltd | B827 |
| HENGJI PV-TECH ENERGY CO. LTD | B828 |
| Himin Clean Energy Holdings Co. Ltd | B829 |
| Jetion Solar (China) Co. Ltd
  Junfeng Solar (Jiangsu) Co. Ltd
  Jetion Solar (Jiangyin) Co. Ltd | B830 |
| Jiangsu Green Power PV Co. Ltd | B831 |
| Jiangsu Hosun Solar Power Co. Ltd | B832 |
| Jiangsu Jiasheng Photovoltaic Technology Co. Ltd | B833 |
| Jiangsu Runda PV Co. Ltd | B834 |
| Jiangsu Sainty Photovoltaic Systems Co. Ltd
  Jiangsu Sainty Machinery Imp. And Exp. Corp. Ltd | B835 |
| Jiangsu Seraphim Solar System Co. Ltd | B836 |
| Jiangsu Shunfeng Photovoltaic Technology Co. Ltd
  Changzhou Shunfeng Photovoltaic Materials Co. Ltd
  Jiangsu Shunfeng Photovoltaic Electronic Power Co. Ltd | B837 |
| Jiangsu Sinski PV Co. Ltd | B838 |
| Jiangsu Sunlink PV Technology Co. Ltd | B839 |
| Jiangsu Zhongchao Solar Technology Co. Ltd | B840 |
| Jiangxi Risun Solar Energy Co. Ltd | B841 |
| Jiangxi LDK Solar Hi-Tech Co. Ltd
  LDK Solar Hi-Tech (Nanchang) Co. Ltd
  LDK Solar Hi-Tech (Suzhou) Co. Ltd | B793 |
| Jiangyin Hareon Power Co. Ltd
  Hareon Solar Technology Co. Ltd
  Taicang Hareon Solar Co. Ltd
  Hefei Hareon Solar Technology Co. Ltd
  Jiangyin Xinhui Solar Energy Co. Ltd
  Altusvia Energy (Taicang) Co. Ltd | B842 |
| Jiangyin Shine Science and Technology Co. Ltd | B843 |
| JingAo Solar Co. Ltd
  Shanghai JA Solar Technology Co. Ltd
  JA Solar Technology Yangzhou Co. Ltd
  Hefei JA Solar Technology Co. Ltd
  Shanghai JA Solar PV Technology Co. Ltd | B794 |
| Jinko Solar Co. Ltd
  Jinko Solar Import and Export Co. Ltd
  ZHEJIANG JINKO SOLAR CO. LTD
  ZHEJIANG JINKO SOLAR TRADING CO. LTD | B845 |
| Jinzhou Yangguang Energy Co. Ltd
  Jinzhou Huachang Photovoltaic Technology Co. Ltd
  Jinzhou Jinmao Photovoltaic Technology Co. Ltd
  Jinzhou Rixin Silicon Materials Co. Ltd
  Jinzhou Youhua Silicon Materials Co. Ltd | B795 |
| Juli New Energy Co. Ltd | B846 |
| Jumao Photonic (Xiamen) Co. Ltd | B847 |
| King-PV Technology Co. Ltd | B848 |
| Kinve Solar Power Co. Ltd (Maanshan) | B849 |
| Lightway Green New Energy Co. Ltd
  Lightway Green New Energy(Zhuozhou) Co. Ltd | B851 |
| MOTECH (SUZHOU) RENEWABLE ENERGY CO. LTD | B852 |
| Nanjing Daqo New Energy Co. Ltd | B853 |
| NICE SUN PV CO. LTD
  LEVO SOLAR TECHNOLOGY CO. LTD | B854 |
| Ningbo Huashun Solar Energy Technology Co. Ltd | B856 |
| Ningbo Jinshi Solar Electrical Science & Technology Co. Ltd | B857 |
| Ningbo Komaes Solar Technology Co. Ltd | B858 |
| Ningbo Osda Solar Co. Ltd | B859 |
| Ningbo Qixin Solar Electrical Appliance Co. Ltd | B860 |
| Ningbo South New Energy Technology Co. Ltd | B861 |
| Ningbo Sunbe Electric Ind Co. Ltd | B862 |
| Ningbo Ulica Solar Science & Technology Co. Ltd | B863 |
| Perfectenergy (Shanghai) Co. Ltd | B864 |
| Perlight Solar Co. Ltd | B865 |
| Phono Solar Technology Co. Ltd
  Sumec Hardware & Tools Co. Ltd | B866 |
| RISEN ENERGY CO. LTD | B868 |
| SHANDONG LINUO PHOTOVOLTAIC HI-TECH CO. LTD | B869 |
| SHANGHAI ALEX SOLAR ENERGY SCIENCE & TECHNOLOGY CO. LTD
  SHANGHAI ALEX NEW ENERGY CO. LTD | B870 |
| Shanghai BYD Co. Ltd
  BYD(Shangluo)Industrial Co. Ltd | B871 |
| Shanghai Chaori Solar Energy Science & Technology Co. Ltd
  Shanghai Chaori International Trading Co. Ltd | B872 |
| Propsolar (Zhejiang) New Energy Technology Co. Ltd
  Shanghai Propsolar New Energy Co. Ltd | B873 |
| SHANGHAI SHANGHONG ENERGY TECHNOLOGY CO. LTD | B874 |
| SHANGHAI SOLAR ENERGY S&T CO. LTD
  Shanghai Shenzhou New Energy Development Co. Ltd
  Lianyungang Shenzhou New Energy Co. Ltd | B875 |
| Shanghai ST Solar Co. Ltd
  Jiangsu ST Solar Co. Ltd | B876 |
| Shenzhen Sacred Industry Co.Ltd | B878 |
| Shenzhen Topray Solar Co. Ltd
  Shanxi Topray Solar Co. Ltd
  Leshan Topray Cell Co. Ltd | B880 |
| Sopray Energy Co. Ltd
  Shanghai Sopray New Energy Co. Ltd | B881 |
| SUN EARTH SOLAR POWER CO. LTD
  NINGBO SUN EARTH SOLAR POWER CO. LTD
  Ningbo Sun Earth Solar Energy Co. Ltd | B882 |
| SUZHOU SHENGLONG PV-TECH CO. LTD | B883 |
| TDG Holding Co. Ltd | B884 |
| Tianwei New Energy Holdings Co. Ltd
  Tianwei New Energy (Chengdu) PV Module Co. Ltd
  Tianwei New Energy (Yangzhou) Co. Ltd | B885 |
| Wenzhou Jingri Electrical and Mechanical Co. Ltd | B886 |
| Shanghai Topsolar Green Energy Co. Ltd | B877 |
| Shenzhen Sungold Solar Co. Ltd | B879 |
| Wuhu Zhongfu PV Co. Ltd | B889 |
| Wuxi Saijing Solar Co. Ltd | B890 |
| Wuxi Shangpin Solar Energy Science and Technology Co. Ltd | B891 |
| Wuxi Solar Innova PV Co. Ltd | B892 |
| Wuxi Suntech Power Co. Ltd
  Suntech Power Co. Ltd
  Wuxi Sunshine Power Co. Ltd
  Luoyang Suntech Power Co. Ltd
  Zhenjiang Rietech New Energy Science Technology Co. Ltd
  Zhenjiang Ren De New Energy Science Technology Co. Ltd | B796 |
| Wuxi Taichang Electronic Co. Ltd
  Wuxi Machinery & Equipment Import & Export Co. Ltd
  Wuxi Taichen Machinery & Equipment Co. Ltd | B893 |
| Xi'an Huanghe Photovoltaic Technology Co. Ltd
  State-run Huanghe Machine-Building Factory Import and Export Corporation
  Shanghai Huanghe Fengjia Photovoltaic Technology Co. Ltd | B896 |
| Xi'an LONGi Silicon Materials Corp.
  Wuxi LONGi Silicon Materials Co. Ltd | B897 |
| Years Solar Co. Ltd | B898 |
| Yingli Energy (China) Co. Ltd
  Baoding Tianwei Yingli New Energy Resources Co. Ltd
  Hainan Yingli New Energy Resources Co. Ltd
  Hengshui Yingli New Energy Resources Co. Ltd
  Tianjin Yingli New Energy Resources Co. Ltd
  Lixian Yingli New Energy Resources Co. Ltd
  Baoding Jiasheng Photovoltaic Technology Co. Ltd
  Beijing Tianneng Yingli New Energy Resources Co. Ltd
  Yingli Energy (Beijing) Co. Ltd | B797 |
| Yuhuan BLD Solar Technology Co. Ltd
  Zhejiang BLD Solar Technology Co. Ltd | B899 |
| Yuhuan Sinosola Science & Technology Co.Ltd | B900 |
| Zhangjiagang City SEG PV Co. Ltd | B902 |
| Zhejiang Fengsheng Electrical Co. Ltd | B903 |
| Zhejiang Global Photovoltaic Technology Co. Ltd | B904 |
| Zhejiang Heda Solar Technology Co. Ltd | B905 |
| Zhejiang Jiutai New Energy Co. Ltd
  Zhejiang Topoint Photovoltaic Co. Ltd | B906 |
| Zhejiang Kingdom Solar Energy Technic Co. Ltd | B907 |
| Zhejiang Koly Energy Co. Ltd | B908 |
| Zhejiang Mega Solar Energy Co. Ltd
  Zhejiang Fortune Photovoltaic Co. Ltd | B910 |
| Zhejiang Shuqimeng Photovoltaic Technology Co. Ltd | B911 |
| Zhejiang Shinew Photoelectronic Technology Co. Ltd | B912 |
| Zhejiang Sunflower Light Energy Science & Technology Limited Liability Company
  Zhejiang Yauchong Light Energy Science & Technology Co. Ltd | B914 |
| Zhejiang Sunrupu New Energy Co. Ltd | B915 |
| Zhejiang Tianming Solar Technology Co. Ltd | B916 |
| Zhejiang Trunsun Solar Co. Ltd
  Zhejiang Beyondsun PV Co. Ltd | B917 |
| Zhejiang Wanxiang Solar Co. Ltd
  WANXIANG IMPORT & EXPORT Co. LTD | B918 |
| ZHEJIANG YUANZHONG SOLAR CO. LTD | B920 |
| Zhongli Talesun Solar Co. Ltd | B922 |

Name of the company

TARIC additional code

Jiangsu Aide Solar Energy Technology Co. Ltd

B798

Alternative Energy (AE) Solar Co. Ltd

B799

Anhui Chaoqun Power Co. Ltd

B800

Anji DaSol Solar Energy Science & Technology Co. Ltd

B802

Anhui Schutten Solar Energy Co. Ltd

Quanjiao Jingkun Trade Co. Ltd

B801

Anhui Titan PV Co. Ltd

B803

Xi'an SunOasis (Prime) Company Limited

TBEA SOLAR CO. LTD

XINJIANG SANG'O SOLAR EQUIPMENT

B804

Changzhou NESL Solartech Co. Ltd

B806

Changzhou Shangyou Lianyi Electronic Co. Ltd

B807

CHINALAND SOLAR ENERGY CO. LTD

B808

ChangZhou EGing Photovoltaic Technology Co. Ltd

B811

CIXI CITY RIXING ELECTRONICS CO. LTD

ANHUI RINENG ZHONGTIAN SEMICONDUCTOR DEVELOPMENT CO. LTD

HUOSHAN KEBO ENERGY & TECHNOLOGY CO. LTD

B812

CNPV Dongying Solar Power Co. Ltd

B813

CSG PVtech Co. Ltd

B814

China Sunergy (Nanjing) Co. Ltd

CEEG Nanjing Renewable Energy Co. Ltd

CEEG (Shanghai) Solar Science Technology Co. Ltd

China Sunergy (Yangzhou) Co. Ltd

China Sunergy (Shanghai) Co. Ltd

B809

Delsolar (Wujiang) Ltd

B792

Dongfang Electric (Yixing) MAGI Solar Power Technology Co. Ltd

B816

EOPLLY New Energy Technology Co. Ltd

SHANGHAI EBEST SOLAR ENERGY TECHNOLOGY CO. LTD

JIANGSU EOPLLY IMPORT & EXPORT CO. LTD

B817

Era Solar Co. Ltd

B818

GD Solar Co. Ltd

B820

Greenway Solar-Tech (Shanghai) Co. Ltd

Greenway Solar-Tech (Huaian) Co. Ltd

B821

Konca Solar Cell Co. Ltd

Suzhou GCL Photovoltaic Technology Co. Ltd

Jiangsu GCL Silicon Material Technology Development Co. Ltd

Jiangsu Zhongneng Polysilicon Technology Development Co. Ltd

GCL-Poly (Suzhou) Energy Limited

GCL-Poly Solar Power System Integration (Taicang) Co. Ltd

GCL SOLAR POWER (SUZHOU) LIMITED

B850

Guodian Jintech Solar Energy Co. Ltd

B822

Hangzhou Bluesun New Material Co. Ltd

B824

Hanwha SolarOne (Qidong) Co. Ltd

B826

Hengdian Group DMEGC Magnetics Co. Ltd

B827

HENGJI PV-TECH ENERGY CO. LTD

B828

Himin Clean Energy Holdings Co. Ltd

B829

Jetion Solar (China) Co. Ltd

Junfeng Solar (Jiangsu) Co. Ltd

Jetion Solar (Jiangyin) Co. Ltd

B830

Jiangsu Green Power PV Co. Ltd

B831

Jiangsu Hosun Solar Power Co. Ltd

B832

Jiangsu Jiasheng Photovoltaic Technology Co. Ltd

B833

Jiangsu Runda PV Co. Ltd

B834

Jiangsu Sainty Photovoltaic Systems Co. Ltd

Jiangsu Sainty Machinery Imp. And Exp. Corp. Ltd

B835

Jiangsu Seraphim Solar System Co. Ltd

B836

Jiangsu Shunfeng Photovoltaic Technology Co. Ltd

Changzhou Shunfeng Photovoltaic Materials Co. Ltd

Jiangsu Shunfeng Photovoltaic Electronic Power Co. Ltd

B837

Jiangsu Sinski PV Co. Ltd

B838

Jiangsu Sunlink PV Technology Co. Ltd

B839

Jiangsu Zhongchao Solar Technology Co. Ltd

B840

Jiangxi Risun Solar Energy Co. Ltd

B841

Jiangxi LDK Solar Hi-Tech Co. Ltd

LDK Solar Hi-Tech (Nanchang) Co. Ltd

LDK Solar Hi-Tech (Suzhou) Co. Ltd

B793

Jiangyin Hareon Power Co. Ltd

Hareon Solar Technology Co. Ltd

Taicang Hareon Solar Co. Ltd

Hefei Hareon Solar Technology Co. Ltd

Jiangyin Xinhui Solar Energy Co. Ltd

Altusvia Energy (Taicang) Co. Ltd

B842

Jiangyin Shine Science and Technology Co. Ltd

B843

JingAo Solar Co. Ltd

Shanghai JA Solar Technology Co. Ltd

JA Solar Technology Yangzhou Co. Ltd

Hefei JA Solar Technology Co. Ltd

Shanghai JA Solar PV Technology Co. Ltd

B794

Jinko Solar Co. Ltd

Jinko Solar Import and Export Co. Ltd

ZHEJIANG JINKO SOLAR CO. LTD

ZHEJIANG JINKO SOLAR TRADING CO. LTD

B845

Jinzhou Yangguang Energy Co. Ltd

Jinzhou Huachang Photovoltaic Technology Co. Ltd

Jinzhou Jinmao Photovoltaic Technology Co. Ltd

Jinzhou Rixin Silicon Materials Co. Ltd

Jinzhou Youhua Silicon Materials Co. Ltd

B795

Juli New Energy Co. Ltd

B846

Jumao Photonic (Xiamen) Co. Ltd

B847

King-PV Technology Co. Ltd

B848

Kinve Solar Power Co. Ltd (Maanshan)

B849

Lightway Green New Energy Co. Ltd

Lightway Green New Energy(Zhuozhou) Co. Ltd

B851

MOTECH (SUZHOU) RENEWABLE ENERGY CO. LTD

B852

Nanjing Daqo New Energy Co. Ltd

B853

NICE SUN PV CO. LTD

LEVO SOLAR TECHNOLOGY CO. LTD

B854

Ningbo Huashun Solar Energy Technology Co. Ltd

B856

Ningbo Jinshi Solar Electrical Science & Technology Co. Ltd

B857

Ningbo Komaes Solar Technology Co. Ltd

B858

Ningbo Osda Solar Co. Ltd

B859

Ningbo Qixin Solar Electrical Appliance Co. Ltd

B860

Ningbo South New Energy Technology Co. Ltd

B861

Ningbo Sunbe Electric Ind Co. Ltd

B862

Ningbo Ulica Solar Science & Technology Co. Ltd

B863

Perfectenergy (Shanghai) Co. Ltd

B864

Perlight Solar Co. Ltd

B865

Phono Solar Technology Co. Ltd

Sumec Hardware & Tools Co. Ltd

B866

RISEN ENERGY CO. LTD

B868

SHANDONG LINUO PHOTOVOLTAIC HI-TECH CO. LTD

B869

SHANGHAI ALEX SOLAR ENERGY SCIENCE & TECHNOLOGY CO. LTD

SHANGHAI ALEX NEW ENERGY CO. LTD

B870

Shanghai BYD Co. Ltd

BYD(Shangluo)Industrial Co. Ltd

B871

Shanghai Chaori Solar Energy Science & Technology Co. Ltd

Shanghai Chaori International Trading Co. Ltd

B872

Propsolar (Zhejiang) New Energy Technology Co. Ltd

Shanghai Propsolar New Energy Co. Ltd

B873

SHANGHAI SHANGHONG ENERGY TECHNOLOGY CO. LTD

B874

SHANGHAI SOLAR ENERGY S&T CO. LTD

Shanghai Shenzhou New Energy Development Co. Ltd

Lianyungang Shenzhou New Energy Co. Ltd

B875

Shanghai ST Solar Co. Ltd

Jiangsu ST Solar Co. Ltd

B876

Shenzhen Sacred Industry Co.Ltd

B878

Shenzhen Topray Solar Co. Ltd

Shanxi Topray Solar Co. Ltd

Leshan Topray Cell Co. Ltd

B880

Sopray Energy Co. Ltd

Shanghai Sopray New Energy Co. Ltd

B881

SUN EARTH SOLAR POWER CO. LTD

NINGBO SUN EARTH SOLAR POWER CO. LTD

Ningbo Sun Earth Solar Energy Co. Ltd

B882

SUZHOU SHENGLONG PV-TECH CO. LTD

B883

TDG Holding Co. Ltd

B884

Tianwei New Energy Holdings Co. Ltd

Tianwei New Energy (Chengdu) PV Module Co. Ltd

Tianwei New Energy (Yangzhou) Co. Ltd

B885

Wenzhou Jingri Electrical and Mechanical Co. Ltd

B886

Shanghai Topsolar Green Energy Co. Ltd

B877

Shenzhen Sungold Solar Co. Ltd

B879

Wuhu Zhongfu PV Co. Ltd

B889

Wuxi Saijing Solar Co. Ltd

B890

Wuxi Shangpin Solar Energy Science and Technology Co. Ltd

B891

Wuxi Solar Innova PV Co. Ltd

B892

Wuxi Suntech Power Co. Ltd

Suntech Power Co. Ltd

Wuxi Sunshine Power Co. Ltd

Luoyang Suntech Power Co. Ltd

Zhenjiang Rietech New Energy Science Technology Co. Ltd

Zhenjiang Ren De New Energy Science Technology Co. Ltd

B796

Wuxi Taichang Electronic Co. Ltd

Wuxi Machinery & Equipment Import & Export Co. Ltd

Wuxi Taichen Machinery & Equipment Co. Ltd

B893

Xi'an Huanghe Photovoltaic Technology Co. Ltd

State-run Huanghe Machine-Building Factory Import and Export Corporation

Shanghai Huanghe Fengjia Photovoltaic Technology Co. Ltd

B896

Xi'an LONGi Silicon Materials Corp.

Wuxi LONGi Silicon Materials Co. Ltd

B897

Years Solar Co. Ltd

B898

Yingli Energy (China) Co. Ltd

Baoding Tianwei Yingli New Energy Resources Co. Ltd

Hainan Yingli New Energy Resources Co. Ltd

Hengshui Yingli New Energy Resources Co. Ltd

Tianjin Yingli New Energy Resources Co. Ltd

Lixian Yingli New Energy Resources Co. Ltd

Baoding Jiasheng Photovoltaic Technology Co. Ltd

Beijing Tianneng Yingli New Energy Resources Co. Ltd

Yingli Energy (Beijing) Co. Ltd

B797

Yuhuan BLD Solar Technology Co. Ltd

Zhejiang BLD Solar Technology Co. Ltd

B899

Yuhuan Sinosola Science & Technology Co.Ltd

B900

Zhangjiagang City SEG PV Co. Ltd

B902

Zhejiang Fengsheng Electrical Co. Ltd

B903

Zhejiang Global Photovoltaic Technology Co. Ltd

B904

Zhejiang Heda Solar Technology Co. Ltd

B905

Zhejiang Jiutai New Energy Co. Ltd

Zhejiang Topoint Photovoltaic Co. Ltd

B906

Zhejiang Kingdom Solar Energy Technic Co. Ltd

B907

Zhejiang Koly Energy Co. Ltd

B908

Zhejiang Mega Solar Energy Co. Ltd

Zhejiang Fortune Photovoltaic Co. Ltd

B910

Zhejiang Shuqimeng Photovoltaic Technology Co. Ltd

B911

Zhejiang Shinew Photoelectronic Technology Co. Ltd

B912

Zhejiang Sunflower Light Energy Science & Technology Limited Liability Company

Zhejiang Yauchong Light Energy Science & Technology Co. Ltd

B914

Zhejiang Sunrupu New Energy Co. Ltd

B915

Zhejiang Tianming Solar Technology Co. Ltd

B916

Zhejiang Trunsun Solar Co. Ltd

Zhejiang Beyondsun PV Co. Ltd

B917

Zhejiang Wanxiang Solar Co. Ltd

WANXIANG IMPORT & EXPORT Co. LTD

B918

ZHEJIANG YUANZHONG SOLAR CO. LTD

B920

Zhongli Talesun Solar Co. Ltd

B922

---