Official Journal of the European Union

C series

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C/2025/2647

19.5.2025

(Case C-157/25, Jas Forwarding Worldwide (Belgium))

(C/2025/2647)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicants: Administratie Douane & Accijnzen – Regio Antwerpen, Openbaar Ministerie

Defendants: NV Jas Forwarding Worldwide (Belgium), Gerlach & Co. NV, BO BayWa r.e. Solar Systems SARL, BO bejulo, BO Memodo, BO Densys pv5, BO HelioActive Rendszerintegrator, BO Donauer Solar Systems

Questions referred

Should photovoltaic modules or panels of crystalline silicon which were assembled in South Korea or Vietnam with photovoltaic cells produced in Malaysia or Taiwan and subsequently imported into the European Union from South Korea or Vietnam be regarded as having been ‘consigned from Malaysia or Taiwan’ for the purposes of Implementing Regulations 2016/184, (1) 2016/185, (2) 2017/366 (3) and 2017/367, (4) whereby the photovoltaic modules or panels of crystalline silicon must be declared as having Malaysia or Taiwan as the ‘country of consignment’ and with the relevant commodity codes for photovoltaic modules or panels of crystalline silicon ‘imported from Malaysia or Taiwan’?

If question 1 is answered in the affirmative, must Article 1(2) of Implementing Regulations 2016/184 and 2016/185 and Article 4(2) of Implementing Regulations 2017/366 and 2017/367 then be interpreted as meaning that the exemptions granted to the aforementioned undertakings can still be applied if the valid commercial invoices with a declaration for the photovoltaic cells were submitted to customs only after the photovoltaic modules had been cleared?

If question 1 is answered in the affirmative, must the declaration on the valid commercial invoice then include the exact wording and (form) requirements of Article 4(2) of Implementing Regulations 2017/366 and 2017/367 and of Article 1(2) of Implementing Regulations 2016/184 and 2016/185 or can there be a deviation from those wording and (form) requirements, whether or not supported by other evidence which substantiates the accuracy and authenticity of the invoice declaration?

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Commission Implementing Regulation (EU) 2016/184 of 11 February 2016 extending the definitive countervailing duty imposed by Council Implementing Regulation (EU) No 1239/2013 on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China to imports of crystalline silicon photovoltaic modules and key components (i.e. cells) consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not (OJ 2016 L 37, p. 56).

Commission Implementing Regulation (EU) 2016/185 of 11 February 2016 extending the definitive anti-dumping duty imposed by Council Regulation (EU) No 1238/2013 on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China to imports of crystalline silicon photovoltaic modules and key components (i.e. cells) consigned from Malaysia and Taiwan, whether declared as originating in Malaysia and in Taiwan or not (OJ 2016 L 37, p. 76).

Commission Implementing Regulation (EU) 2017/366 of 1 March 2017 imposing definitive countervailing duties on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China following an expiry review pursuant to Article 18(2) of Regulation (EU) 2016/1037 of the European Parliament and of the Council and terminating the partial interim review investigation pursuant to Article 19(3) of Regulation (EU) 2016/1037 (OJ 2017 L 56, p. 1).

Commission Implementing Regulation (EU) 2017/367 of 1 March 2017 imposing a definitive anti-dumping duty on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council and terminating the partial interim review investigation pursuant to Article 11(3) of Regulation (EU) 2016/1036 (OJ 2017 L 56, p. 131).

ELI: http://data.europa.eu/eli/C/2025/2647/oj

ISSN 1977-091X (electronic edition)

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