Article 3

Implementing Regulation (EU) 2017/366 is amended as follows:

1. (1)

   in Article 1, the following paragraph (2a) is inserted:

   ‘2a.

   The amount of the definitive countervailing duty applicable to the product described in paragraph 1, currently falling under the TARIC codes listed in new paragraph 4 and produced by the named legal entities set out in in Annex 5, shall be the difference between the minimum import prices fixed in the next subparagraph and the net free-at-Union-frontier price, before duty, if the latter is lower than the former. No duty shall be collected where the net free-at-Union-frontier price is equal to or higher than the corresponding minimum import price set out in the table below. In no event shall the amount of the duty be higher than the ad valorem duty rate set in paragraph 2. The application of the measures for the companies mentioned in Annex 5 shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice indicating the elements set out in Annex 4.

   For the purpose of the previous subparagraph, the minimum import price set out in the table below shall apply. Where it is found, following post-importation verification, that the net free-at-Union-frontier price actually paid by the first independent customer in the Union (post-importation price) is below the net free-at-Union-frontier price, before duty, as resulting from the customs declaration, and the post-importation price is lower than the minimum import price, an amount of duty equivalent to the difference between the minimum import price set out in the table below and the post-importation price shall apply, unless the application of the ad valorem duties set out in paragraph 2 plus the post-importation price lead to an amount (price actually paid plus ad valorem duty) which remains below the minimum import price set out in the table below.

   The minimum import price (MIP) will decrease each quarter for each corresponding product type:

   Period of application of the MIP	MIP multi-crystalline cells (EUR/Watt)	MIP mono-crystalline cells (EUR/Watt)	MIP multi-crystalline modules (EUR/Watt)	MIP mono-crystalline modules (EUR/Watt)
   From 1 October 2017 until 31 December 2017	0,19	0,23	0,37	0,42
   From 1 January 2018 until 31 March 2018	0,19	0,22	0,34	0,39
   From 1 April 2018 until 30 June 2018	0,19	0,22	0,32	0,37
   As from 1 July 2018	0,18	0,21	0,30	0,35

   The legal entities which are neither listed in paragraph 2 nor in Annex 1 or Annex 5 shall be subject to the combined ad valorem duty rates applicable to ‘all other companies’ set out in paragraph 2.’;

2. (2)

   in Article 1, the following paragraph 4 is inserted:

   ‘4.

   Multi-crystalline (also called poly-crystalline) silicon photovoltaic modules or panels currently fall under TARIC codes 8541 40 90 51, 8541 40 90 52, 8541 40 90 53, and 8541 40 90 59. Multi-crystalline modules are made out of multi-crystalline cells.

   Mono-crystalline silicon photovoltaic modules or panels currently fall under TARIC codes 8541 40 90 41, 8541 40 90 42, 8541 40 90 43 and 8541 40 90 49. Mono-crystalline modules are made out of mono-crystalline cells.

   Multi-crystalline (also called poly-crystalline) cells of the type used in crystalline silicon photovoltaic modules or panels with a thickness of the cells not exceeding 400 μm currently fall under TARIC codes 8541 40 90 71, 8541 40 90 72, 8541 40 90 73 and 8541 40 90 79. Multi-crystalline cells are made of multi-crystalline silicon (multi-Si) consisting of small crystals and have a perfectly rectangular shape.

   Mono-crystalline cells of the type used in crystalline silicon photovoltaic modules or panels with a thickness of the cells not exceeding 400 μm currently fall under TARIC codes 8541 40 90 61, 8541 40 90 62, 8541 40 90 63, and 8541 40 90 69. Mono-crystalline cells are made of mono-crystalline silicon (mono-Si), a continuous crystal and have their four corners cut off.’;

3. (3)

   Article 2 is repealed;

4. (4)

   Article 3 is repealed.