GACC Announcement No.35, 2014: Double-Anti Duties on EU Solar Polysilicon

The Customs Tariff Commission of China has decided to, from May 1, 2014, levy antidumping and anti-subsidy duties on the solar polysilicon originating in the EU for two years.

Relevant matters are hereby announced:

1. As of May 1, 2014, as regards the EU-made solar polysilicon under HS Code 28046190, China Customs shall levy antidumping and anti-subsidy duties and import value-added tax (VAT) besides existing import duties, by differentiating between suppliers, as per the appropriate rates listed in the Annex 3 hereto and the calculation formula below:

Antidumping Duty Amount = customs duty-paid value × antidumping duty rate;

Anti-subsidy Duty Amount = customs duty-paid value × anti-subsidy duty rate;

Import VAT Amount = (customs duty-paid value + import duty + antidumping duty + anti-subsidy duty) × import VAT rate

2. As regards the involved solar polysilicon “with silicon content＞99.9999999%” and their scraps with “silicon content＞99.9999999%”, the importers shall declare the HS Codes 2804619012 and 2804619013 respectively; as regards the involved solar polysilicon “with silicon content≥99.99%” and their scraps with “silicon content≥99.99%”, the importers shall declare the codes 2804619092 and 2804619093 respectively.

The description in GACC Announcement No.10 of 2014 as “the solar polysilicon with silicon content≥99.9999999%” and “their scraps with silicon content≥99.9999999%” shall be revised into “the solar polysilicon with silicon content＞99.9999999%” and “their scraps with silicon content＞99.9999999%”.

3. The importers involved shall submit the Certificate of Origin to the customs; as regards the EU origin, the importers shall also submit the invoices of original EU 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 antidumping and anti-subsidy duties at their highest rates.

Where the importers fail to provide the original manufacturer invoices for the definite EU origin, and the original manufacturers cannot be determined through other documents, the customs shall levy the antidumping and anti-subsidy duties at their highest rates listed in the Annex 3 hereto.

4. German Wacker Chemie AG has signed with China Ministry of Commerce (MOFCOM) a price undertaking agreement. In the price undertaking validity period, China Customs will not levy the antidumping and anti-subsidy duties on the solar polysilicon made by the company. But in the case of breach of or termination of the price undertaking, the Customs shall levy the antidumping duties at 14.3％ rate and the anti-subsidy duties at 1.2% rate on the company.

As regards such goods from Wacker Chemie AG, the importers shall submit an export certificate issued by the company under the price undertaking agreement, in addition to the Certificate of Origin and the original invoices of the company. Where the export certificate is absent despite the latter two submissions, the customs shall levy the antidumping duties at 14.3％ rate and the anti-subsidy duties at 1.2% rate, regardless of the declared prices.

5. As regards bonded imports through processing trade, the double-anti duties shall be subjected to China Customs Administrative Measures on Processing-Trade Leftover Materials, Defective Goods, By-Products and Damaged Bonded Goods and to GACC Announcement No. 9 of 2001.


Annex 1. MOFCOM Announcement No. 25, 2014 (omitted)
Annex 2. MOFCOM Announcement No. 26, 2014 (omitted)
Annex 3. List of Antidumping & Anti-subsidy Duty Rates on EU Solar Polysilicon



The General Administration of Customs of China (GACC)

April 29, 2014