
Article 1 

1. A definitive countervailing duty is hereby imposed on imports of polyethylene terephthalate having a viscosity of 78 ml/g or higher, according to ISO Standard 1628-5, falling within CN code 3907 60 20 and originating in India.
2. Except as provided for in Article 2, the rate of the countervailing duty applicable to the net, free-at-Community frontier price, before duty for products manufactured by the companies listed below shall be as follows:
Country Company Countervailing duty (EUR/tonne) TARIC additional code
India Reliance Industries Limited 41,3 A181
India Pearl Engineering Polymers Ltd 31,3 A182
India Senpet Ltd 22,2 A183
India Futura Polyesters Ltd 0 A184
India South Asian Petrochem Ltd 106,5 A585
India All other companies 41,3 A999
3. In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93, the amount of countervailing duty, calculated on the basis of the amounts set above, shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.
4. Notwithstanding paragraphs 1 and 2, the definitive countervailing duty shall not apply to imports released for free circulation in accordance with Article 2.
5. Unless otherwise specified, the provisions in force concerning customs duties shall apply.
Article 2 

1. Imports shall be exempt from the countervailing duties imposed by Article 1 provided that they are produced and directly exported (i.e. invoiced and shipped) to a company acting as an importer in the Community by the companies mentioned in paragraph 3, declared under the appropriate TARIC additional code and that the conditions set out in paragraph 2 are met.
2. When the request for release for free circulation is presented, exemption from the duties shall be conditional upon presentation to the customs service of the Member State concerned of a valid Undertaking Invoice issued by the exporting companies mentioned in paragraph 3, containing the essential elements listed in the Annex. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the Undertaking Invoice.
3. Imports accompanied by an Undertaking Invoice shall be declared under the following TARIC additional codes:
Country Company TARIC additional code
India Pearl Engineering Polymers Ltd A182
India Reliance Industries Ltd A181
India South Asian Petrochem Ltd A585
Article 3 
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 22 February 2007.
For the Council
The President
F. MÜNTEFERING
ANNEX

Elements to be indicated in the Undertaking Invoice referred to in Article 2(2):

1.. The Undertaking Invoice number.
2.. The TARIC additional code under which the goods on the invoice may be customs-cleared at Community borders (as specified in the Regulation).
3.. The exact description of the goods, including:

— the product reporting code number (PRC) (as established in the undertaking offered by the producing exporter in question),
— CN code,
— quantity (to be given in units).
4.. The description of the terms of the sale, including:

— price per unit,
— the applicable payment terms,
— the applicable delivery terms,
— total discounts and rebates.
5.. Name of the company acting as an importer to which the invoice is issued directly by the company.
6.. The name of the official of the company that has issued the undertaking invoice and the following signed declaration:
'I, the undersigned, certify that the sale for direct export to the European Community of the goods covered by this invoice is being made within the scope and under the terms of the undertaking offered by … (company), and accepted by the European Commission through Decision 2000/745/EC. I declare that the information provided in this invoice is complete and correct.'
