
Article 1 

1. A definitive anti-dumping duty is hereby imposed on imports of chemically bonded, unfired magnesia bricks, whose magnesia component contains at least 80 % MgO, whether or not containing magnesite, originating in the People’s Republic of China, falling within CN codes ex 6815 91 00, ex 6815 99 10 and ex 6815 99 90 (TARIC codes 6815 91 00 10, 6815 99 10 20 and 6815 99 90 20).
2. The rate of the definitive anti-dumping duty applicable to the net, free-at-Community frontier price, before duty, of the products described in paragraph 1, shall be as follows:
Manufacturer Anti-dumping duty TARIC additional code
Liaoning Mayerton Refractories Co. Ltd, Jinqiao Development Zone, Dashiqiao, Liaoning Province, 115100, PRC 2,7 % A632
Yingkou Sanhua Refractory Material Co. Ltd, Gangdu Management Zone, Dashiqiao City, Liaoning Province, 115100, PRC 8,1 % A633
Yingkou Kyushu Refractories Co. Ltd, Houlashan, Jinqiao Village, Dashiqiao City, Liaoning Province 115100, PRC 18,6 % A634
Yingkou Guangyang Refractories Co. Ltd, Houlashan, Jinqiao Village, Dashiqiao City, Liaoning Province, 115100, PRC 18,6 % A635
Yingkou Qinghua Refractories Co. Ltd, Qinghuayu Village, Qinghua District, Dashiqiao City, Liaoning Province, 115100, PRC 15,3 % A636
Dashiqiao Sanqiang Refractory Materials Co. Ltd., Biangan Village, Nanlou Economic Development Zone, Dashiqiao City, Liaoning Province, 115100, PRC 14,4 % A638

Bayuquan Refractories Co. LtdQinglongshan Street, Bayuquan DistrictYingkou 115007, Liaoning Province, PRC
 0 % A960
All other companies 39,9 % A999
3. Notwithstanding the provisions in paragraph 2, the definitive duty shall not apply to imports declared for release into free circulation in accordance with the provisions of Article 2.
4. Unless otherwise specified, the provisions in force concerning customs duties shall apply.
Article 2 

1. Imports declared for release into free circulation which are invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Decision 2005/704/EC, establishing the Community Customs Code as from time to time amended, shall be exempt from the anti-dumping duties imposed by Article 1, on condition that:
— they are manufactured, shipped and invoiced directly by the said companies to the first independent customer in the Community; and
— such imports are accompanied by a valid undertaking invoice. An undertaking invoice is a commercial invoice containing at least the elements and the declaration stipulated in the Annex; and
— the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.
2. A customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation whenever it is established, in respect of goods described in Article 1 and exempted from anti-dumping duty under the conditions listed in paragraph 1, that one or more of such conditions are not fulfilled. The second condition set out in paragraph 1 shall be considered as not being fulfilled where the undertaking invoice is found not to comply with the provisions of the Annex or found not to be authentic or where the Commission has withdrawn the acceptance of the undertaking pursuant to Article 8(9) of Regulation (EC) No 384/96 in a Regulation or Decision which refers to a particular transaction and declares the relevant undertaking invoice(s) as invalid.
3. Importers shall accept as a normal trade risk that the non-fulfilment, by any party, of one or more of the conditions listed in paragraph 1 and further defined in paragraph 2 may give rise to a customs debt incurred under Article 201 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. The customs debt incurred shall be recovered upon withdrawal by the Commission of the acceptance of the undertaking.
Article 3 
Amounts secured by way of provisional anti-dumping duty pursuant to Regulation (EC) No 552/2005 on imports of chemically bonded, unfired magnesia bricks, whose magnesia component contains at least 80 % MgO, whether or not containing magnesite, originating in the People’s Republic of China, falling within CN codes ex 6815 91 00, ex 6815 99 10 and ex 6815 99 90 (TARIC codes 6815 91 00 10, 6815 99 10 20 and 6815 99 90 20) shall be definitely collected in accordance with the rules set out below. The amounts secured in excess of the definitive rate of anti-dumping duties shall be released. Where the definitive duties are higher than the provisional duties, only the amounts secured at the level of the provisional duties shall be definitively collected.
Article 4 
This Regulation shall enter into force on the day following that of 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.
ANNEX

The following elements shall be indicated in the commercial invoice accompanying the company’s sales to the Community of chemically bonded, unfired magnesia bricks, whose magnesia component contains at least 80 % MgO, whether or not containing magnesite, which are subject to an Undertaking:

1.. The heading ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO AN UNDERTAKING’.
2.. The name of the company mentioned in Article 1 of the Decision 2005/704/EC, accepting the undertaking, issuing the commercial invoice.
3.. The commercial invoice number.
4.. The date of issue of the commercial invoice.
5.. The TARIC additional code under which the goods on the invoice are to be customs cleared at the Community frontier.
6.. The exact description of the goods, including:

— product code number (PCN) used for the purposes of the investigation and the undertaking (e.g. PCN 1, PCN 2, etc.),
— plain language description of the goods corresponding to the PCN concerned,
— company product code (CPC) (if applicable),
— CN code,
— quantity (to be given in tonnes).
7.. The description of the terms of the sale, including:

— price per tonne,
— the applicable payment terms,
— the applicable delivery terms,
— total discounts and rebates.
8.. Name of the company acting as an importer in the Community to which the commercial invoice accompanying goods subject to an undertaking is issued directly by the company.
9.. The name of the official of the company that has issued the 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 2005/704/EC, I declare that the information provided in this invoice is complete and correct.'
