HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
18.12.2013 Official
Journal
of
the
European
Union L
341/47
COMMISSION IMPLEMENTING REGULATION (EU) No 1357/2013
of 17 December 2013
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE EUROPEAN COMMISSION,
the origin of the products covered by those measures
needs to be laid down with regard to crystalline silicon
photovoltaic modules or panels and one of their key
components, crystalline silicon photovoltaic cells.
Having regard to the Treaty on the Functioning of the European
Union,
(5) The
production
process
of
crystalline
silicon
photovoltaic
modules or panels can be divided into the following
Having regard to Council Regulation (EEC) No 2913/92 of
major steps: production of silicon wafers; processing of
12 October 1992 establishing the Community Customs
silicon wafers into crystalline silicon photovoltaic cells;
Code ( 1 ), and in particular Article 247 thereof,
assembly of several crystalline silicon photovoltaic cells
into a crystalline silicon photovoltaic module or panel.
Whereas:
(6) The
most
important
stage
in
the
manufacture
of
the
crystalline silicon photovoltaic panels or modules is the
processing of silicon wafers into crystalline silicon photo
voltaic cells. That is the decisive production stage during
(1)
Non-preferential rules of origin are to be applied to all
non-preferential trade policy measures, including anti-
which the use to which the component parts of the panel
dumping and countervailing duties.
or module are to be put becomes definite and where they

are given their specific qualities.
(2) In
Article
24
of
Regulation
(EEC)
No
2913/92,
the
basic
principle is laid down that goods whose production
(7) That
transformation
therefore
should
be
considered
as
involved more than one country are to be deemed to
constituting the last substantial transformation in the
originate in the country where they underwent their last,
production process of crystalline silicon photovoltaic
substantial, economically justified processing or working
modules or panels in accordance with Article 24 of
in an undertaking equipped for that purpose and
Regulation (EEC) No 2913/92. The country of manu
resulting in the manufacture of a new product or repre
facture of the crystalline silicon photovoltaic cells
senting an important stage of manufacture.
should thus be the country of non-preferential origin
of the crystalline silicon photovoltaic modules or panels.
(3) The
declaration
for
free
circulation
of
crystalline
silicon
photovoltaic modules or panels and their key
(8) By
Decision
94/800/EC
( 3 ) the Council approved, inter
components has been made subject to provisional anti-
alia, the Agreement on Rules of Origin (WTO-GATT
dumping duties by Commission Regulation (EU) No
1994), annexed to the final act signed in Marrakesh on
513/2013 ( 2 ).
15 April 1994. According to the principles laid down in
that Agreement for the Harmonisation Work Program,
the determination of the country where goods underwent
their last substantial transformation should first of all be
based on the country where the production process has
(4)
In order to ensure the correct and uniform implemen
tation of the provisional anti-dumping duties, a detailed
led to a change in tariff classification. Only where that
rule for the interpretation of the principle of Article 24
criterion does not allow to determine the country of last
of Regulation (EEC) No 2913/92 for the determination of
substantial transformation can other criteria be used,
such as a value added criterion or the determination of
a specific processing operation. It is appropriate to use
( 1 ) OJ L 302, 19.10.1992, p. 1.
the same principles in the EU customs legislation.
( 2 ) Commission Regulation (EU) No 513/2013 of 4 June 2013
imposing a provisional anti-dumping duty on imports of crystalline
silicon photovoltaic modules and key components (i.e. cells and
( 3 ) Council Decision 94/800/EC (of 22 December 1994) concerning the
wafers) originating in or consigned from the People’s Republic of
conclusion on behalf of the European Community, as regards
China and amending Regulation (EU) No 182/2013 making these
matters within its competence, of the agreements reached in the
imports originating in or consigned from the People’s Republic of
Uruguay Round multilateral negotiations (1986-1994) (OJ L 336,
China subject to registration (OJ L 152, 5.6.2013, p. 5).
23.12.1994, p. 1).

---

L 341/48
EN
Official Journal of the European Union
18.12.2013
(9) Crystalline
silicon
photovoltaic
cells
are
classified
in (12) Crystalline
silicon
photovoltaic
modules
or
panels
may
heading 8541 of the Harmonised System (HS).
also be classified under certain conditions in HS heading
Crystalline silicon photovoltaic modules or panels are
8501. A similar rule as for HS heading 8541 should also
classified in the same heading. The input material,
be laid down for those crystalline silicon photovoltaic
silicon wafers, is classified in HS heading 3818. The
panels or modules.
rule based on a change of tariff heading thus adequately
expresses the last substantial transformation of the
crystalline silicon photovoltaic cells. At the same time
(13) Commission
Regulation
(EEC)
No
2454/93
( 1 ) should
it excludes the assembly of the crystalline silicon photo
therefore be amended accordingly.
voltaic panels or modules from cells to confer origin to
the final product, as both panels and cells are classified in
the same heading.
(14) The Customs Code Committee did not deliver an
opinion. An implementing act was deemed to be
necessary and the chair submitted the draft implementing
(10) An
origin
rule
based
on
added
value,
which
is
usually
combined with the change of tariff heading rule for the
act to the appeal committee for further deliberation. The
determination of products for which the last trans
appeal committee did not deliver an opinion,
formation is an assembly operation, is not appropriate
in the case of crystalline silicon photovoltaic modules or
HAS ADOPTED THIS REGULATION:
panels, as the necessary predictability and legal certainty
would be better attained for those particular products by
identifying the most significant production step.
Article 1
Annex 11 to Regulation (EEC) No 2454/93 is amended in
(11) A so-called ‘residual’ rule is necessary in order to
determine the origin of the crystalline silicon photo
accordance with the Annex to this Regulation.
voltaic panels or modules where the primary rule of
change in tariff heading is not fulfilled. In that case,
Article 2
the origin of the crystalline silicon photovoltaic cells or
of the major portion in value of the crystalline silicon
This Regulation shall enter into force on the seventh day
photovoltaic cells should constitute the origin of the
following that of its publication in the Official Journal of the
panel or module.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 December 2013.
For the Commission
The President
José Manuel BARROSO
( 1 ) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying
down provisions for the implementation of Council Regulation
(EEC) No 2913/92 establishing the Community Customs Code (OJ
L 253, 11.10.1993, p. 1).

---

EN
18.12.2013 Official
Journal
of
the
European
Union L
341/49
ANNEX
Annex 11 to Regulation (EEC) No 2454/93 is amended as follows:
1. Between the entries concerning the products classified within CN codes ex 8482 and ex 8520 the following entry is
inserted:
‘Ex 8501 Crystalline
silicon
photovoltaic
Manufacture from materials of any heading, except
modules or panels
that of the product and of heading 8541.
Where the product is manufactured from materials
classified in heading 8501 or 8541, the origin of
those materials shall be the origin of the product.
Where the product is manufactured from materials
classified in heading 8501 or 8541 originating in
more than one country, the origin of the major
portion in value of those materials shall be the
origin of the product.’
2. Between the entries concerning the products classified within CN codes ex 8528 and ex 8542 the following entry is
inserted:
‘Ex 8541 Crystalline
silicon
photovoltaic
Manufacture from materials of any heading, except
cells, modules or panels
that of the product.
Where the product is manufactured from materials
classified in heading 8541, the origin of those
materials shall be the origin of the product.
Where the product is manufactured from materials
classified in heading 8541 originating in more than
one country, the origin of the major portion in
value of those materials shall be the origin of the
product.’

---

Document Outline

• �

---