# Commission Implementing Regulation (EU) 2019/244 of 11 February 2019 imposing a definitive countervailing duty on imports of biodiesel originating in Argentina, Article 2

Extent: E+W+S+N.I.

1. Imports declared for release into free circulation shall be exempt from the countervailing duty imposed by Article 1, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision.
2. The imports mentioned in paragraph 1 shall be exempt from the countervailing duty on condition that:
(a) such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of this Regulation; and
(b) such imports are accompanied by an Export Undertaking Certificate according to Annex 2 of this Regulation; and
(c) the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.
3. A customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation:
(a) whenever it is established, in respect of imports described in paragraph 1, that one or more of the conditions listed in that paragraph and paragraph 2 are not fulfilled; or
(b) when the Commission withdraws its acceptance of the undertaking pursuant to Article 13(9) of Regulation (EU) 2016/1037 in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.

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Source: https://www.legislation.gov.uk/eur/2019/244/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-244/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.