Article 1 
1. A definitive countervailing duty is hereby imposed on imports of polyethylene terephthalate having a viscosity of 78 ml/g or higher, according to ISO Standard 1628-5, falling within CN code 3907 60 20 and originating in India. 2. Except as provided for in Article 2, the rate of the countervailing duty applicable to the net, free-at-Community-frontier price, before duty for products manufactured by the companies listed below shall be as follows: Country Company Countervailing duty (EUR/tonne) TARIC additional code India Reliance Industries Ltd 69,4 A181 India Pearl Engineering Polymers Ltd 74,6 A182 India Senpet Ltd 22,0 A183 India Futura Polyesters Ltd 0,0 A184 India South Asian Petrochem Ltd 106,5 A585 India All other companies 69,4 A999 Country Company Countervailing duty (EUR/tonne) TARIC additional code Country Company Countervailing duty (EUR/tonne) TARIC additional code India Reliance Industries Ltd 69,4 A181 India Reliance Industries Ltd 69,4 A181 India Pearl Engineering Polymers Ltd 74,6 A182 Pearl Engineering Polymers Ltd 74,6 A182 India Senpet Ltd 22,0 A183 Senpet Ltd 22,0 A183 India Futura Polyesters Ltd 0,0 A184 Futura Polyesters Ltd 0,0 A184 India South Asian Petrochem Ltd 106,5 A585 South Asian Petrochem Ltd 106,5 A585 India All other companies 69,4 A999 All other companies A999 3. In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93 ( 11 ), the amount of countervailing duty, calculated on the basis of the amounts set above, shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable. 4. Notwithstanding paragraphs 1 and 2, the definitive countervailing duty shall not apply to imports released for free circulation in accordance with Article 2. 5. Unless otherwise specified, the provisions in force concerning customs duties shall apply.
Article 2 
1. Imports shall be exempt from the countervailing duties imposed by Article 1 provided that they are produced and directly exported (i.e. invoiced and shipped) to a company acting as an importer in the Community by the companies mentioned in paragraph 3, declared under the appropriate TARIC additional code and that the conditions set out in paragraph 2 are met. 2. When the request for release for free circulation is presented, exemption from the duties shall be conditional upon presentation to the customs service of the Member State concerned of a valid Undertaking Invoice issued by the exporting companies mentioned in paragraph 3, containing the essential elements listed in the Annex. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the Undertaking Invoice. 3. Imports accompanied by an Undertaking Invoice shall be declared under the following TARIC additional codes: Country Company TARIC additional code India Pearl Engineering Polymers Ltd A182 India Reliance Industries Ltd A181 India South Asian Petrochem Ltd A585 Country Company TARIC additional code Country Company TARIC additional code India Pearl Engineering Polymers Ltd A182 India Pearl Engineering Polymers Ltd A182 India Reliance Industries Ltd A181 Reliance Industries Ltd A181 India South Asian Petrochem Ltd A585 South Asian Petrochem Ltd A585
Article 3 
This Regulation shall enter into force on the day following 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.