GACC Announcement No.53, 2013 Anti-Subsidy on USA Solar Polysilicon

[2013-09-26 14:39:46]

The Customs Tariff Commission of China has decided to impose provisional anti-subsidy measures on the solar-grade polysilicon originating in the USA. China MOFCOM issued its Announcement No.63 of 2013 (see Annex 1) deciding to levy provisional anti-subsidy security deposit on the USA solar polysilicon from September 20, 2013.

Relevant matters are hereby announced:

1. As of September 20, 2013, as regards the USA solar-grade polysilicon under HS Code 28046190, China Customs shall levy provisional anti-subsidy security deposit besides existing import duties and import value-added tax (VAT), by differentiating between suppliers, as per the appropriate rates listed in the Annex 2 hereto and the calculation formula below:

Anti-subsidy security deposit amount = (customs duty-paid value × anti-subsidy deposit rate) × (1 + import VAT rate);

2. As regards the "solar polysilicon with silicon content≥99.9999999%"and "solar polysilicon scrap with silicon content ≥99.9999999%”, the importers shall declare the HS Codes 2804619012 and 2804619013 respectively; as regards the "solar polysilicon with silicon content≥99.99%"and the "solar polysilicon scrap with silicon content≥99.99%”, the importers shall declare the HS Codes 2804619092 and 2804619093 respectively.

3. The solar polysilicon importers shall submit the Certificate of Origin to the customs; as regards the USA origin, the importers shall also submit the invoices of original USA manufacturers.

Where the importers fail to provide the Certificate of Origin and the origin cannot be determined in any other ways, the customs shall levy the anti-subsidy deposit at the highest deposit rate listed in the Annex 2 hereto.

Where the importers fail to provide the original manufacturer invoices for the definite USA origin, and the original manufacturers cannot be determined through other valid documents, the customs shall levy the anti-subsidy deposit at the highest deposit rate listed in the Annex 2 hereto.

4. As regards the anti-subsidy deposit on the bonded import by processing trade, the customs shall resort to GACC Decree No. 111 and Announcement No. 9 of 2001.

5. As regards the disposal of the anti-subsidy deposit and VAT deposit, the customs shall resort to the MOFCOM's final ruling on the case.

Annex 1. MOFCOM Announcement No. 63 of 2013 (omitted)

Annex 2. List of Anti-Subsidy Security Deposit Rates on USA Solar Polysilicon



The General Administration of Customs of China (GACC)

September 18, 2013
Source: ETCN