Council Regulation (EC) No 2116/2005 of  20 December 2005  amending Regulation (EC) No 1480/2003 imposing a definitive countervailing duty and collecting definitively the provisional duty imposed on imports of certain electronic microcircuits known as DRAMs (dynamic random access memories) originating in the Republic of Korea
Date: 2005-12-20
Institutions: Council of the European Union
Subjects: South Korea, countervailing charge, electronic component, import, originating product

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Official Journal of the European Union

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COUNCIL REGULATION (EC) No 2116/2005

of 20 December 2005

amending Regulation (EC) No 1480/2003 imposing a definitive countervailing duty and collecting
definitively the provisional duty imposed on imports of certain electronic microcircuits known as
DRAMs (dynamic random access memories) originating in the Republic of Korea

THE COUNCIL OF THE EUROPEAN UNION,

2. Grounds for the current investigation

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 2026/97 of 6
October 1997 on protection against subsidised imports from
countries not members of the European Community (1)
(the
basic Regulation), and in particular Article 24(3) thereof,

Having regard to the proposal submitted by the Commission
after consulting the Advisory Committee,

Whereas:

(1)

(2)

A. PROCEDURE

1. Existing measures

By Regulation (EC) No 1480/2003 (2) (the original Regu-
lation), the Council
imposed a definitive countervailing
duty of 34,8 % (the countervailing duty) on imports of
certain electronic microcircuits known as dynamic
random access memories (DRAMs) originating in the
Republic of Korea and manufactured by all companies
other than Samsung Electronics Co., Ltd (Samsung), for
which a 0 % duty rate was established.

Two exporting producers located in the Republic of
Korea cooperated in the investigation which lead to the
imposition of the existing measures (the original investi-
gation), Samsung and Hynix Semiconductor Inc., which
also owns a production facility in the United States. The
industry
Community
investigation
consisted of
two producers which accounted for the
major proportion of the total Community production
of DRAMs,
Technologies AG, Munich,
Germany, and Micron Europe Ltd, Crowthorne, United
Kingdom.

in the original

Infineon

(1) OJ L 288, 21.10.1997, p. 1. Regulation as last amended by Regu-

lation (EC) No 461/2004 (OJ L 77, 13.3.2004, p. 12).

(2) OJ L 212, 22.8.2003, p. 1.

(3)

(4)

(5)

(6)

the monitoring of

In the context of
trade defence
measures, the Commission was informed that the count-
ervailing duty in force on imports of DRAMs originating
in the Republic of Korea was possibly not being levied
on certain imports of said DRAMs.

3. Opening of an investigation

Journal of

the European Union (3),

On 22 March 2005, by a notice (the notice) published
in the Official
the
Commission announced the opening of an investigation
with a view to determining to what extent special
provisions may need to be adopted in accordance with
Article 24(3) of the basic Regulation in order to ensure
that the countervailing duty is correctly levied on imports
of DRAMs originating in the Republic of Korea.

4. Submissions

the notice and of

The Commission officially advised the authorities of the
exporting country and all
the parties known to be
concerned of the opening of this investigation. Copies
the non-confidential documents
of
on the basis of which the notice was published were
sent to the two exporting producers in the Republic of
Korea, as well as to importers, users and to the two
producers in the Community, named in the original
investigation or otherwise known to the Commission.
Interested parties were given the opportunity to make
their views known in writing and to request a hearing
within the time-limit set in the notice.

Submissions were received from the two exporting
producers in the Republic of Korea and from the two
producers and one user in the Community. Given the
information and data
availability of
needed,
it was not considered necessary to carry out
verification visits at the premises of the companies that
made the above submissions.

all necessary

(3) OJ C 70, 22.3.2005, p. 2.

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B. PRODUCT CONCERNED

The product concerned by this investigation is the same
as that covered by the original investigation, i.e. certain
electronic microcircuits known as Dynamic Random
Access Memories (DRAMs), of all types, densities and
variations, whether assembled,
in processed wafer or
(dies), manufactured using variations of metal
chips
oxide-semiconductors
technology,
(MOS)
including complementary MOS types (CMOS), of all
densities
irrespective of
access speed, configuration, package or frame etc., origi-
nating in the Republic of Korea. The product concerned
also includes DRAMs presented in (non-customised)
memory modules or (non-customised) memory boards,
or in some other kind of aggregate form, provided the
main purpose of which is to provide memory.

(including future densities),

process

terminals or leads, whether or not encased in ceramic,
metal, plastics or other materials, hereafter referred to as
‘mounted DRAMs’ and known commercially as DRAM
components) and DRAM modules, memory boards and
some other kind of aggregate form (hereafter referred to
as multi-combinational forms of DRAMs).

(12) With regard to mounted DRAMs, this type of DRAM
results from the so-called ‘back-end process’,
is
chips which underwent an assembly (connection of the
memory cell on the chip with a wire to the connectors
on the outside of the capsule), testing (to check whether
the encapsulated chips are functioning) and marking
process.

that

The product concerned is currently classifiable within
8542 21 15,
CN codes
ex 8542 21 05,
ex 8542 21 01,
8542 21 17,
ex 8548 90 10, ex 8473 30 10 and ex 8473 50 10.

8542 21 13,

8542 21 11,

C. RESULTS OF THE INVESTIGATION

chips

(13) On the other hand, the types of the product concerned
explicitly mentioned in Article 1(1) of the original Regu-
lation are wafers,
assembled DRAMs
(meaning mounted DRAMs and multi-combinational
forms of DRAMs) and DRAMs presented in (non-
customised) memory modules or memory boards or in
some other kind of aggregate form (hereafter referred to
as DRAM chips and/or mounted DRAMs incorporated in
multi-combinational forms of DRAMs).

(dies),

(7)

(8)

(9)

In order to determine to what extent special provisions
may need to be adopted to ensure that the countervailing
duty is correctly levied, the investigation focused on the
following elements: 1. the description of the product
transposition into the Combined
concerned and its
Nomenclature (CN)/TARIC nomenclature, and 2.
the
anomalies resulting from the analysis of the trade flows
of the product concerned imported into the Community.

(14)

description of
indicated in Article 1(1) of

The above elements show that the description of the
product concerned and the CN/TARIC codes are not
fully in line. On the one hand, mounted DRAMs,
although clearly falling within the definition of product
concerned — which includes all types of DRAMs — and
the
specifically mentioned
in the
the
CN/TARIC codes
original Regulation, were referred to in the description
of the product concerned with the ambiguous wording
‘assembled’, which also refers to multi-combinational
forms of DRAMs. On the other hand, DRAM chips
and/or mounted DRAMs incorporated in multi-combina-
tional forms of DRAMs, although explicitly mentioned in
the description of the product concerned, were not speci-
the
fically mentioned in the description of any of
the
indicated in Article 1(1) of
CN/TARIC codes
original Regulation. Indeed, the latter either specifically
mention DRAMs in multi-combinational forms or the
chips and mounted DRAMs imported as such — and,
as a consequence, the countervailing duty has not been
levied so far on this type of DRAMs.

1. Description of the product concerned and trans-

position into the CN/TARIC nomenclature

(10) Article 1(1) of the original Regulation establishes that the
product concerned subject to the countervailing duty is
certain electronic microcircuits known as DRAMs of all
types originating in the Republic of Korea. The product
concerned is such regardless of the density, access speed,
configuration, package or frame, etc.
the
manufacturing process is also mentioned (variations of
metal oxide-semiconductors — MOS-process technology,
including complementary MOS types — CMOS).

In addition,

(11) On the one hand, Article 1(1) of the original Regulation
identifies the CN/TARIC codes under which the product
concerned is classifiable. The following types of DRAMs
are covered by these CN/TARIC codes: wafers, chips
i.e. with their
(chips mounted,
(dies), memories

(15) With regard to mounted DRAMs, these are distinct both
from DRAM chips and from multi-combinational forms
of DRAMs. Consequently, for the sake of coherence and
legal certainty,
it appears appropriate that the product
description makes explicit reference thereto.

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that
the CN/TARIC codes becomes

(16) With respect to DRAM chips and/or mounted DRAMs
incorporated in multi-combinational forms of DRAMs,
these are not specifically mentioned by
the fact
any of
in
situations where multi-combinational forms of DRAMs
are not originating in the Republic of Korea and are
therefore not subject to the countervailing duty when
imported into the Community, despite the fact
that
they incorporate DRAM chips and/or mounted DRAMs
of Korean origin.

relevant

which were declared with origin other than the Republic
of Korea.

(19)

In the light of the above,
it is considered that special
provisions are needed in order to ensure that the count-
ervailing duty is levied on DRAM chips or mounted
DRAMs manufactured by companies
to the
countervailing duty and incorporated in multi-combina-
tional forms of DRAMs originating in countries other
than the Republic of Korea.

subject

(17)

(18)

of DRAMs,

falling within

Indeed, in line with the constant practice within the EU
Member States to use the EC negotiating position in the
WTO Harmonisation Working Programme as the basis
for the interpretation of Article 24 of the Community
Customs Code (1),
the non-preferential rules of origin
applicable in the Community to multi-combinational
forms
codes
ex 8548 90 10,
ex 8473 30 10,
establish that
the country of origin shall be the last
country of manufacture where the increase in value
acquired as a result of working and processing, and if
applicable, the incorporation of parts originating in that
country, represent at least 45 % of the ex-works price of
the multi-combinational form of DRAMs. In case this
rule is not satisfied, DRAMs are considered to be origi-
nating in the country in which the major portion of the
materials used originated.

ex 8473 50 10,

and

CN

The documents and pieces of evidence submitted during
the investigation enabled to conclude that multi-combi-
national forms of DRAMs of non-Korean origin could
incorporate DRAM chips and/or mounted DRAMs of
Korean origin. Three types of evidences allowed to
draw the above conclusion. First of all, prima facie
evidence was submitted showing that some multi-combi-
forms of DRAMs declared as originating in
national
countries other than the Republic of Korea incorporated
mounted DRAMs originating in the Republic of Korea
and manufactured by companies subject to the counter-
vailing duty. Secondly, Binding Origin Information issued
forms of
in 2003 concerned multi-combinational
DRAMs falling within CN code ex 8548 90 10 (TARIC
code 8548 90 10*10), which were manufactured partly
in the United States of America and partly in the
two press articles were
Republic of Korea. Finally,
submitted,
in which reference was made to the fact
that non-preferential rules of origin applicable in the
Community allowed Korean companies to export
to
the Community DRAM chips or mounted DRAMs manu-
factured by Korean companies subject to the counter-
vailing duty, by incorporating them in DRAM modules

(1) Council Regulation (EEC) No 2913/92 (OJ L 302, 19.10.1992, p. 1).
Regulation as last amended by Regulation (EC) No 648/2005 of the
European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).

(20) One of the companies subject to the countervailing duty
argued that once DRAM chips or mounted DRAMs are
incorporated in multi-combinational forms of DRAMs,
they can no longer be considered as a product potentially
subject to the countervailing duty. In this respect, it is
considered that DRAM chips or mounted DRAMs once
incorporated in multi-combinational
forms of DRAMs
still maintain their properties and functions. The fact of
forms of
being incorporated in multi-combinational
and
DRAMs does not
function
technical
of
performed
DRAMs, which is
exactly,
although on a larger scale,
the same as the one of
DRAM chips or mounted DRAMs when considered indi-
vidually. Therefore, it is concluded that the incorporation
of DRAM chips or mounted DRAMs in multi-combina-
tional forms of DRAMs does not change their nature and
cannot be considered as a reason to exclude them from
the application of
the countervailing duty. For these
reasons, the claim was rejected.

alter
characteristics. Moreover,
by

the multi-combinational
to provide memory,

their basic physical

forms
is

the

(21)

The same party and the Government of the Republic of
Korea argued that DRAM chips and mounted DRAMs
presented in multi-combinational forms of DRAMs are
not referred to in Article 1(1) of the original Regulation
since they would not have been covered by the original
investigation. As already mentioned in recital 13, Article
1(1) of the original Regulation clearly specifies that the
countervailing duty is also imposed on DRAM chips and
mounted DRAMs presented in multi-combinational
forms. As to the claim that mounted DRAMs presented
in multi-combinational forms of DRAMs would not have
been investigated in the original
investigation, no
evidence was provided which could show that this was
the case. On the contrary, given the nature of
the
subsidies
the investigated
companies were taken into account to assess the level
of subsidisation in the original
investigation. For these
reasons, the claim was rejected.

the sales of

received, all

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2. Anomalies resulting from the analysis of the trade

flows

(22)

the non-preferential

rules of origin
In the light of
import flows
applicable in the Community to DRAMs,
were analysed in relation to two main categories of the
product concerned: on the one hand DRAM wafers, chips
and mounted DRAMs, which originate in the country
where the operation of diffusion takes place (1) and, on
the other hand, multi-combinational forms of DRAMs,
which originate in the country that meets the criteria
indicated in recital
covered the
period running from May 2003 to May 2005 and was
based on Comext statistics at TARIC code level.

(17). The analysis

(23) With regard to the

first category of

of manufacturing

the Community
capacity):

the product
concerned, it was established on the basis of information
submitted by the Community industry that the operation
of diffusion is currently taking place exclusively in the
(in
countries
following
outside
decreasing
the
order
Republic of Korea, Taiwan,
the United States of
America, Japan, Singapore and the People's Republic of
China. It therefore results that imports declared as origi-
nating in countries other than these ones are wrongly
declared. This fact appears to be particularly evident for
imports declared as originating in Malaysia, Hong Kong
and, to a certain extent, the People's Republic of China
which has only limited diffusion capacities. In addition to
these latter countries,
imports of DRAMs were also
reported in Comext from other countries.

(24) Given the fact that the applicable non-preferential rules
of origin are sufficiently clear and that any wrong indi-
cation of origin in the customs declaration can be
in line with the
addressed by customs authorities
applicable legislation,
the most
appropriate way to solve this problem is to regularly
inform customs authorities of countries where the
operation of diffusion takes place so that appropriate
controls can be made.

is considered that

it

(26) As explained above, no or limited diffusion operations
take place in the countries mentioned in recital 25. In
this regard, evidence was provided showing that
the
maximum amount of value that could be added in
these countries was likely to be insufficient to meet the
45 % value required by existing rules of origin and
furthermore was even more unlikely to constitute the
major portion of the overall manufacturing process.

(27)

it is considered that special
In the light of the above,
the
provisions are needed in order
origin of multi-combinational
is
correctly declared and customs authorities are enabled
to perform the appropriate checks.

to ensure that
forms of DRAMs

D. PROPOSED SPECIAL PROVISIONS

(28)

In the light of the above findings,
special provisions are needed for the purpose of:

it is concluded that

(a) clarifying the description of the product concerned;

(b) ensuring that

the origin of multi-combinational
forms of DRAMs is correctly declared and customs
authorities are enabled to perform the appropriate
checks;

(c) ensuring the levy of

the countervailing duty on
import of multi-combinational
forms of DRAMs
originating in countries other than the Republic of
Korea
and/or
mounted DRAMs originating in the Republic of
Korea;

incorporating DRAM chips

and

(25) With regard to the second category of

the product
concerned, it was found that they represent the bulk of
imports into the Community (73 %) out of all types of
DRAMs. In particular, imports declared as originating in
Malaysia represent 78 % out of all types imported from
this country, 95 % for Hong Kong and 93 % for the
People's Republic of China.

(1) Annex 11 to Commission Regulation (EEC) No 2454/93 (OJ L 253,

11.10.1993, p. 1).

(d) ensuring the levy of the countervailing duty in case
of lack of information or lack of cooperation by the
declarant.

(29)

The special provision referred to under point (a) of recital
28 should consist in a clearer description of the product
concerned, singling out all different forms of DRAMs and
mentioning explicitly mounted DRAMs.

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(30)

The special provisions referred to under points (b) and (c)
of recital
(28) should take the form of a reference
number to be indicated by the declarant in box 44 of
the Single Administrative Document
the
moment of the customs declaration for release into free
circulation of
the imported DRAM. Such a number
should correspond to the description of the multi-combi-
national form of DRAM which takes into consideration
1. its form, 2. its origin (‘Republic of Korea’ or ‘countries
the Korean
other
company (‘Samsung’ or
than

than the Republic of Korea’), 3.

companies other

(SAD)

‘all

at

if applicable,

Samsung’),
involved in the manufacturing
process, and 4. in case of multi-combinational forms of
DRAMs originating in countries other than the Republic
of Korea incorporating DRAM chips and/or mounted
DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung, the value
represented by the DRAM chips and/or mounted DRAMs
out of the overall value of the multi-combinational form
of DRAM. The following reference numbers corre-
sponding to the below product/origin descriptions
should apply:

No

1.

2.

3.

4.

5.

6.

7.

Product/origin description

Reference number

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in countries other than the Republic of Korea or originating in the
Republic of Korea and manufactured by Samsung

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing less than 10 % of the net free-at-Community-frontier
price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing 10 % or more but less than 20 % of the net free-at-
Community-frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing 20 % or more but less than 30 % of the net free-at-
Community-frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing 30 % or more but less than 40 % of the net free-at-
Community-frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing 40 % or more but less than 50 % of the net free-at-
Community-frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other than the
Republic of Korea, incorporating DRAM chips and/or mounted DRAMs origi-
nating in the Republic of Korea and manufactured by all companies other than
Samsung and representing 50 % or more of the net free-at-Community-frontier
price of the multi-combinational form of DRAM

D010

D011

D012

D013

D014

D015

D016

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(31)

(32)

The product/origin description falling under number 1
should not be accompanied by any additional supporting
evidence. Indeed, the indication of a reference number, as
such, is considered as sufficient to raise the attention of
the declarant to the need to check carefully the origin
and the location of all manufacturers involved. Moreover,
any additional document would put an undue burden on
the declarant in case of imports of DRAMs in the manu-
facture of which no company subject to the counter-
vailing duty has intervened.

The product/origin descriptions falling under numbers 2
to 7 should, on the contrary, be accompanied by a
statement issued by the last manufacturer of the DRAM
and submitted by the declarant together with the SAD at
the moment of the customs declaration for release into
free circulation, in conformity with the text provided in
the Annex. Such a statement should mention, inter alia,
the value of the manufacturing process carried out by the
companies subject to the countervailing duty out of the
overall value of the imported DRAMs.

forms of DRAMs

(33) With regard to the countervailing duty rate applicable to
falling under
multi-combinational
numbers 2 to 7, this should be calculated in proportion
to the value represented by the incorporated DRAM chip
and/or mounted DRAM originating in the Republic of
Korea out of the overall value of the multi-combinational
form of DRAM. With a view to simplifying the customs
procedure and the application of the appropriate duty
rates corresponding to that value,
the following six
levels of duty rates should be established, each corre-
sponding to the following numbers of product/origin
descriptions:

— No 2: a duty rate of 0 % should apply;

— No 3: a duty rate of 3,4 % should apply;

— No 4: a duty rate of 6,9 % should apply;

(35)

(36)

Finally, with regard to the special provision referred to
under point (d) of recital 28, it is considered that the lack
of both the indication of a reference number in box 44
of the SAD, as foreseen in recital 30, and of a statement,
in the cases mentioned in recital (32), should trigger the
application of
the countervailing duty rate of 34,8 %
since it should be assumed — unless the contrary is
proved — that the multi-combinational form of DRAM
is originating in the Republic of Korea and has been
manufactured by companies subject to the countervailing
duty.

In addition, in the cases mentioned in recital 32, should
some of the DRAM chips and/or mounted DRAMs incor-
porated in multi-combinational forms of DRAMs not be
clearly marked and their manufacturers not be clearly
identifiable from the required statement,
it should be
assumed — unless the contrary is proved — that such
DRAM chips and/or mounted DRAMs are originating in
the Republic of Korea and have been manufactured by
companies subject to the countervailing duty. This should
trigger the application of the countervailing duty rate of
34,8 % in those cases where, as a consequence of the
above,
form of DRAMs
originate in the Republic of Korea. In all other cases,
the applicable countervailing duty should be the rate
foreseen in recital 33, corresponding to the ranges of
values established in recital 30.

the multi-combinational

(37) With regard to the special provision and the circum-
stances referred to in recitals 35 and 36, it was found
that DRAM suppliers have contractual obligations vis-à-
vis their clients to maintain certain specifications defined
by industry standards,
including the reference to the
name of the companies where diffusion and assembly
took place. Hence, it is considered that the information
and the evidence to be provided are not putting any
undue burden on the declarant,

HAS ADOPTED THIS REGULATION:

— No 5: a duty rate of 10,4 % should apply;

Article 1

— No 6: a duty rate of 13,9 % should apply;

— No 7: a duty rate of 17,4 % should apply.

Council Regulation (EC) No 1480/2003 is hereby amended as
follows:

1. Article 1(1) shall be replaced by the following:

(34)

Each level of duty rate established in recital (33) corre-
sponds to the lowest percentage (foreseen for the relevant
range of multi-combinational forms of DRAMs) applied
to the countervailing duty (for example, 10 % of 34,8 %
for multi-combinational forms of DRAMs falling under
No 3, i.e. 3,4 %), to ensure a balanced application of the
provision and to avoid any disproportionate burden to
the
importing and selling the
product concerned in the Community.

economic operators

‘1.
A definitive countervailing duty is hereby imposed on
imports of certain electronic integrated circuits known as
Dynamic Random Access Memories (DRAMs) manufactured
using variations of metal oxide-semiconductors
(MOS)
process technology,
including complementary MOS types
(CMOS), of all
types, densities, variations, access speed,
configuration, package or frame, etc., originating in the
Republic of Korea.

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DRAMs defined in the preceding paragraph take
following forms:

the

Korean producers

— DRAM wafers falling within CN code ex 8542 21 01

(TARIC code 8542 21 01 10),

— DRAM chips (dies) falling within CN code ex 8542 21 05

(TARIC code 8542 21 05 10),

Samsung Electronics Co., Ltd (Samsung)
24th Fl.,
Samsung Main Bldg
250, 2-Ga, Taepyeong-Ro
Jung-Gu, Seoul

Rate of
duty (%)

TARIC
additional
code

0 %

A437

— mounted DRAMs falling within CN codes 8542 21 11,

8542 21 13, 8542 21 15 and 8542 21 17,

Hynix Semiconductor Inc.
891, Daechidong
Kangnamgu, Seoul

34,8 %

A693

— multi-combinational forms of DRAMs (memory modules,
memory boards or other aggregate forms) falling within
CN codes ex 8473 30 10 (TARIC code 8473 30 10 10),
ex 8473 50 10
and
ex 8548 90 10 (TARIC code 8548 90 10 10),

8473 50 10 10)

(TARIC code

— chips and/or mounted DRAMs incorporated in multi-
forms of DRAMs provided the multi-
in
form of DRAM is originating
falling
than the Republic of Korea,
code
(TARIC
code
(TARIC code

combinational
combinational
countries other
within
8473 30 10 10),
8473 50 10 10)
8548 90 10 10).’;

ex 8473 50 10

ex 8473 30 10

ex 8548 90 10

CN codes

(TARIC

and

2. Article 1(2) shall be replaced by the following:

‘2.
The
applicable
before duty, shall be as follows:

rate of
to the net

the

definitive

duty
free-at-Community-frontier price,

countervailing

All other companies

34,8 %

A999’

3. Article 1(3) shall be renumbered Article 1(7).

4. a new Article 1(3) shall be inserted as follows:

‘3.
Upon presentation to the Member State's customs
authorities of the customs declaration for release into free
circulation of multi-combinational
the
indicate in box 44 of the Single Adminis-
declarant shall
the reference number corre-
trative Document
descriptions
sponding
indicated in the following table. The rate of the definitive
countervailing duty applicable to the net-free-at-Community-
frontier price, before duty, shall be as follows:

below product/origin

forms of DRAMs,

(“SAD”)

the

to

No

1.

2.

3.

Product/origin description

Reference number

Rate of duty (%)

Multi-combinational forms of DRAMs originating in countries other
incorporating DRAM chips and/or
than the Republic of Korea,
mounted DRAMs originating in countries other than the Republic
of Korea or originating in the Republic of Korea and manufactured
by Samsung

D010

0 %

Multi-combinational forms of DRAMs originating in countries other
than the Republic of Korea,
incorporating DRAM chips and/or
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing less
than 10 % of the net free-at-Community-frontier price of the multi-
combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other
incorporating DRAM chips and/or
than the Republic of Korea,
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing
10 % or more but less than 20 % of the net free-at-Community-
frontier price of the multi-combinational form of DRAM

D011

0 %

D012

3,4 %

L 340/14

EN

Official Journal of the European Union

23.12.2005

No

4.

5.

6.

7.

Product/origin description

Reference number

Rate of duty (%)

Multi-combinational forms of DRAMs originating in countries other
than the Republic of Korea,
incorporating DRAM chips and/or
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing
20 % or more but less than 30 % of the net free-at-Community-
frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other
than the Republic of Korea,
incorporating DRAM chips and/or
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing
30 % or more but less than 40 % of the net free-at-Community-
frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other
incorporating DRAM chips and/or
than the Republic of Korea,
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing
40 % or more but less than 50 % of the net free-at-Community-
frontier price of the multi-combinational form of DRAM

Multi-combinational forms of DRAMs originating in countries other
than the Republic of Korea,
incorporating DRAM chips and/or
mounted DRAMs originating in the Republic of Korea and manu-
factured by all companies other than Samsung and representing
50 % or more of the net free-at-Community-frontier price of the
multi-combinational form of DRAM

D013

6,9 %

D014

10,4 %

D015

13,9 %

D016

17,4 %’

5. a new Article 1(4) shall be inserted as follows:

be considered as originating in the Republic of Korea and
manufactured by all companies other than Samsung, and the
countervailing duty rate of 34,8 % shall apply.

‘4. With reference to paragraph 3, the indication in box
44 of the SAD of the reference number in case of the
product/origin description falling under number 1 shall, as
such, be considered as sufficient supporting evidence. For all
remaining product/origin descriptions,
the declarant shall
submit a statement issued by the last manufacturer certifying
the origin,
all
components of the multi-combinational form of DRAM, in
conformity with the requirements set in the Annex. This
statement shall be made on company-headed paper and be
validated by a stamp of the company.’;

the manufacturers

value of

and the

6. a new Article 1(5) shall be inserted as follows:

‘5.
In case of no indication of any reference number in
the SAD, as foreseen in paragraph 3, or if the customs
declaration is not accompanied by any statement
in the
cases
the multi-combinational
form of DRAM shall — unless the contrary is proved —

required in paragraph 4,

In cases where some of the DRAM chips and/or mounted
DRAMs
forms of
incorporated in multi-combinational
DRAMs are not clearly marked and their manufacturers are
not clearly identifiable from the statement
required in
it should be assumed — unless the contrary
paragraph 4,
is proved — that such DRAM chips and/or mounted DRAMs
are originating in the Republic of Korea and have been
manufactured by companies subject to the countervailing
duty. In such cases, the countervailing duty rate applicable
to multi-combinational forms of DRAMs shall be calculated
on the basis of the percentage represented by the net free-at-
Community-frontier price of
and/or
mounted DRAMs originating in the Republic of Korea out
of the net free-at-Community-frontier price of the multi-
combinational forms of DRAM, as established in the table
contained in paragraph 3, numbers 2 to 7. Should, however,
the aforementioned DRAM chips and/or
the value of
mounted DRAMs be such to determine that
the multi-
combinational forms of DRAMs in which they are incor-
porated becomes of Korean origin, the countervailing duty
rate of 34,8 % shall apply to the multi-combinational forms
of DRAMs.’

the DRAM chips

23.12.2005

EN

Official Journal of the European Union

L 340/15

7. A new Article 1(6) shall be inserted as follows:

For the purpose of data verifications by Member State's customs authorities, Article 28(1), 28(3),

‘6.
28(4) and 28(6) of Council Regulation (EC) No 2026/97 shall apply mutatis mutandis.’

This Regulation shall enter into force on the 15th day following its publication in the Official Journal of the
European Union.

Article 2

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

Done at Brussels, 20 December 2005.

For the Council
The President

M. BECKETT

L 340/16

EN

Official Journal of the European Union

23.12.2005

ANNEX

Statement accompanying the Single Administrative Document, and referring to imports of multi-combinational
forms of DRAMs

NB: This declaration shall be issued by the last manufacturer of the multi-combinational form of DRAMs, made on company-headed

paper and be validated by a stamp of the company.

1. Reference number: (number foreseen in Article 1(4))

2. Name of all manufacturers involved in the production of the DRAM chips and/or mounted DRAMs incorporated in

the multi-combinational forms of DRAMs: (insert full name, address and manufacturing process performed)

3. Number and date of commercial invoice:

4. General information:

Multi-combinational form of DRAMs

Price of the DRAM chips and/or mounted DRAMs manufactured
by all companies other than Samsung and incorporated in the
multi-combinational form of DRAMs

Quantity

Price
(Total net-free-at-Community
frontier)

Origin

Price as a % of the total
net free-at-Community
frontier price of the
multi-combinational form
of DRAMs

TARIC additional code of the
Korean manufacturer