The product concerned is aluminum motor vehicle wheels falling within CN headings 8701 to 8705, whether or not fitted with accessories, including tires, originating in Morocco.

The product is currently classifiable within CN codes ex 8708 70 10 and ex 8708 70 50 (TARIC codes: 8708 70 10 15, 8708 70 10 50, 8708 70 50 15 and 8708 70 50 50). A provisional anti-dumping duty of 16.5 percent applies (TARIC additional code C999).

In addition, there is a company-specific duty rate for HANDS 8 S.A.. This rate is 8 percent (TARIC additional code C873). In order to benefit from the company-specific duty rate, a valid commercial invoice must be presented to Member States’ customs authorities. This must contain a declaration dated and signed by a person in charge, identified by name and function, of the invoicing company, which reads as follows:

“I, the undersigned, certify that the [volume] [product concerned] sold for export to the European Union covered by this invoice was manufactured by [company name and address] ([TARIC additional code]) in Morocco and that the information provided in this invoice is complete and correct.”

If no such commercial invoice is presented, the 16.5 percent duty rate applicable to all other companies shall apply.

A security equivalent to the amount of the provisional duty shall be required for release for free circulation.

Incidentally, no anti-dumping duties are due retroactively for the period of the anti-dumping investigation in 2020/2021 because no customs registration was carried out by the customs authorities.