Article 2a F1
United Kingdom
Imports of mixtures of urea and ammonium nitrate for release into free circulation which are invoiced by the company from which an undertaking is accepted by the Commission and whose name is listed in the Commission Decision 2008/649/EC f1 , as from time to time amended, shall be exempt from the anti-dumping duty imposed by Article 1, on condition that:
-
they are manufactured, shipped and invoiced directly by the said producer to the first independent customer in the Community, and
-
such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex of this Regulation, and
-
the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.
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 imports described in paragraph 1, that one or more of the conditions listed in that paragraph are not fulfilled, or
-
when the Commission withdraws its acceptance of the undertaking pursuant to Article 8(9) of the basic Regulation in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.