Exemption of certain essential bicycle parts originating in China from anti-dumping duty, when the parts are used for assembly of e-bikes, e-scooters or scooters

Certain essential bicycle parts originating in China can be imported under the end-use procedure. Antidumping duty doesn’t need to be paid, when the parts are used for the manufacturing of e-bikes, e-scooters, scooters or similar vehicles (other than regular bicycles) or as spare parts. (Commission Regulation (EC) No 88/97 Article 14 d.)

You will need an authorisation granted by Customs for the use of the end-use procedure. You can apply for the authorisation with a customs declaration or apply for a written authorisation in advance from the Customs Authorisation Centre. 

When is the exemption not applicable?

The exemption from anti-dumping duties described in this instruction is not applicable in the following situations: 

  • If you import essential bicycle parts originating in China for the manufacturing of regular bicycles. Exemption from anti-dumping duties can also be obtained, under certain conditions, for imports of parts for regular bicycles. Read the separate instructions on the exemption from anti-dumping duties regarding regular bicycle parts originating in China.
  • If the bicycle parts constitute a complete or incomplete bicycle upon import, which would be classified under heading 8712 00 (bicycles, not motorised) or subheading 8711 60 (bicycles with an auxiliary motor).
    • Please note that the parts are considered to constitute a complete or incomplete bicycle even if the parts have been ordered from different consignors, when they have been packed in the same cargo unit and are presented to Customs at the same time.

The essential parts are established in Article 1 of Council Regulation (EC) No 71/97. The following are considered to be essential bicycle parts (the commodity codes were updated and checked on 8 November 2022):

  • painted, anodized, polished and/or lacquered frames (CN code ex 8714 91 10)
  • painted, anodized, polished and/or lacquered front forks (CN code ex 8714 91 30)
  • derailleur gears (CN code 8714 99 50)
  • crank-gear (CN code 8714 96 30)
  • free-wheel sprocket-wheels (CN code 8714 93 00) whether or not presented in sets
  • other brakes (CN code 8714 94 20) whether or not presented in sets
  • brake levers (CN code 8714 94 90) whether or not presented in sets
  • complete wheels with or without tubes, tyres and sprockets (CN code 8714 99 90) whether or not presented in sets
  • handlebars (CN code ex 8714 99 10).

Free-wheel sprocket-wheels, brake levers, other brakes and complete wheels can be presented in sets or in some other way.

How to obtain exemption from the anti-dumping duty

The bicycle parts must be declared for the end-use procedure upon import. This requires an authorisation granted by Customs. You can apply for an end-use authorisation with a customs declaration or apply for a written authorisation in advance from the Customs Authorisation Centre. 

If the e-bike, e-scooter, scooter or a similar vehicle is assembled at several addresses, all the places of manufacture must be provided when applying for the authorisation.  

If you transfer the goods to the responsibility of another trader, a transfer of rights and obligations of the holder of the procedure (TORO) must be made. Read more in the customer bulletin Transfer of the rights and obligations of the holder of the procedure (TORO) to another person in the end-use procedure (available in Finnish and Swedish, link to Finnish).

Time limit and discharge of the procedure

Regarding the end-use procedure, there is always a time limit for discharging the procedure. The time limit is the period you need for the manufacturing of the product. If the manufacturing takes longer than 12 months, give reasons for the period you need. The customs supervision ends when the imported parts have been put to the end-use, i.e. the parts have been used for assembling a finished e-bike, e-scooter, scooter or similar vehicle.

A bill of discharge must be submitted to the supervising customs office for the goods, indicating that the goods have been put to the prescribed end-use. The bill of discharge must be submitted within 30 days of expiry of the time limit for the procedure. Under this procedure, the trader proves on the basis of records that the goods have been put to the end-use, i.e. that e-bikes, e-scooters, scooters or similar vehicles have been manufactured using the parts. As method of identification, enter “records” and the address where the records are stored.

See the guidance about submitting a bill of discharge on the page End-use.

Guarantee is required

There must always be a guarantee for goods released for the end-use procedure. The guarantee is required for the unlevied anti-dumping duties. The guarantee remains reserved until the bill of discharge sent by the trader has been processed by the supervising customs office.

Provide the following details in the customs declaration:

  • requested procedure “44 – End-use”
  • previous procedure or “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code 665
  • preference code “100 – Erga Omnes third country duty rates”
  • nature of transaction that best describes your activity, e.g. “11 – Outright purchase/sale”
  • at goods item level, two additional information codes for reserving a liability guarantee: 
    • ”FICOM – Secondary commodity code” and, as its description, the 10-digit commodity code for the import goods that would be used if the goods were not imported for end-use
    • ”FIPRE – Secondary preference” and, as its description, the preference code “100”
  • In addition, a Taric additional code shall be provided for reserving a guarantee for the anti-dumping duty. Provide it using the additional information code ”FIXXX” and, as its description, the importer-related code for anti-dumping duty ”8900 – Others”.
  • Taric additional code with which you make a request for exemption from the anti-dumping duty:
    • ”8835 – Bicycle parts for use in the assembly of cycles with an auxiliary motor”, when you import parts for e-bikes
    • ”C549 – Essential bicycle parts used in the assembly of vehicles other than cycles, whether or not fitted with an auxiliary motor”, when you import parts for e-scooters, scooters or similar vehicles
  • an end-use authorisation in accordance with a Taric condition covering the commodity code as follows:
    • If you are a message declarant, provide the authorisation at goods item level under “Additional documents”, using the code “D019”. If you have a written authorisation, provide the authorisation number as the identifier. If you apply for an authorisation with a customs declaration, provide ”N/A” as the identifier 
    • If you are a submitting the declaration in the Customs Clearance Service, provide the authorisation at goods item level under “Taric information and Certificates”, using the code “D019”. If you have a written authorisation, provide the authorisation number as the reference. If you apply for an authorisation with a customs declaration, enter the text ”N/A” as the reference.

If you have an authorisation granted by the Customs Authorisation Centre

Provide the authorisation details in the customs declaration as follows:

  • in message exchange under “Authorisations” 
  • in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

When you’re applying for an authorisation in the Customs Clearance Service, provide the details required for special procedures under “Authorisation request”. You must provide the same details under “Authorisation request” as in message exchange. 

When you’re applying for an authorisation with a message declaration, provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

In addition, provide the additional information for special procedures as follows:

  • Time limit required for using the procedure in whole months. If you are a message declarant, provide the detail using the code “FIXBH – Period for discharge”.
  • The customs office supervising the procedure is provided only in message exchange with the code ”FIXAA – Supervising customs office”.
    • In Finland, always provide “FI002000 – Electronic Service Centre”
  • Customs office(s) of discharge, with the customs office identifier. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”.
  • All places of processing and use as well as their address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
  • Details of planned activities regarding the goods to be placed under the procedure, e.g. assembly of e-bikes. If you are a message declarant, use the code “FIXBN – Details of planned activities”.
  • Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code “FIXBO– Rate of yield”.
  • The processed product obtained from the goods with a 10-digit commodity code. Provide also the goods description of the product obtained from the processing. “If you are a message declarant, use the code “FIXBP – Processed products (CN code; description)”.
  • Always provide the procedure record code “7 – Other means of identification (an explanation to be provided on the means of identification used)” as the identification of goods, as well as the address where the procedure records are stored. You can also enter other identification details by which the goods can be identified even after processing. If you are a message declarant, use the code “FIXBQ – identification of goods”. Always provide the code “7” as the identification of goods, and you can also choose one of the following identification codes:
    • 1 – Serial number or manufacturer number 
    • 2 – Affixing lead seals, seals, stamps or other similar distinguishing signs 
    • 4 – Taking samples and using illustrations or technical descriptions  
    • 5 – Carrying out analyses.

Only the general third country duty is levied on the goods upon import. If the importer is not VAT-registered with the Finnish Tax Administration, Customs will also levy the VAT on the goods.

How to obtain exemption from the anti-dumping duty and the general customs duty

Some bicycle parts can be exempted not only from the anti-dumping duty but also from the general third country duty. In that case, the parts must be declared for the end-use procedure and, at the same time, a claim must made for an autonomous tariff quota regarding the parts (preference code 120) or to apply for the application of an autonomous tariff suspension (preference code 110).

You will need an authorisation granted by Customs for the use of the end-use procedure. You can apply for an end-use authorisation with a customs declaration or apply for a written authorisation in advance from the Customs Authorisation Centre. The imported goods must also fall within the provided tariff quota. A claim for a tariff quota must always be made with a customs declaration. If you wish to use an autonomous tariff suspension, apply for an end-use authorisation and provide the preference code of the autonomous tariff suspension in the customs declaration.

If an e-bike, an e-scooter, a scooter or a similar vehicle is assembled at several addresses, all the places of manufacture must be provided when applying for the authorisation.

If you transfer the goods to the responsibility of another trader, a transfer of rights and obligations regarding the goods (TORO) must be made. Read more in the customer bulletin Transfer of the rights and obligations of the holder of the procedure (TORO) to another person in the end-use procedure (available in Finnish and Swedish, link to Finnish).

Time limit and discharge of the procedure

Regarding the end-use procedure, there is always a time limit for discharging the procedure. In this case, the time limit is the period you need for the manufacturing of the product. If the manufacturing takes longer than 12 months, give reasons for the period you need. The customs supervision ends when the imported parts have been put to the end-use, i.e. the parts have been used for assembling a finished e-bike, e-scooter, scooter or similar vehicle.

A bill of discharge must be submitted to the supervising customs office for the goods, indicating that the goods have been put to the prescribed end-use. The bill of discharge must be submitted within 30 days of expiry of the time limit for discharging the procedure. Under this procedure, the trader proves on the basis of records that the goods have been put to the end-use, i.e. that e-bikes, e-scooters, scooters or similar vehicles have been manufactured using the parts. As method of identification, enter “records” and the address where the records are stored.

See the guidance about submitting a bill of discharge on the page End-use.

Guarantee is required

There must always be a guarantee for goods released for the end-use procedure. The guarantee is required for the unlevied third country duty and anti-dumping duty. The guarantee remains reserved until the bill of discharge sent by the trader has been processed by the supervising customs office.

Provide the following details in the customs declaration:

  • requested procedure “44 – End-use”
  • previous procedure or “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code 665
  • preference 
    • “120 – Non-preferential tariff quotas”, if you are claiming a quota
    • “110 – Erga Omnes autonomous tariff suspension”, if you are applying for the application of an autonomous tariff suspension
  • the number of the quota you are claiming, if you are claiming a quota
  • nature of transaction that best describes your activity, e.g. “11 – Outright purchase/sale”
  • at goods item level, two additional information codes for reserving a liability guarantee:
    • ”FICOM – Secondary commodity code”, supplemented with a 10-digit commodity code for the import goods that would be used if the products were not imported for end-use.
    • ”FIPRE – Secondary preference” and, as its description, the preference code “100”
  • In addition, a Taric additional code shall be provided for reserving a guarantee for the anti-dumping duty. Provide it using the additional information code ”FIXXX” and, as its description, the importer-related code for anti-dumping duty ”8900 – Others”.
  • Taric additional code with which you make a request for exemption from the anti-dumping duty:
    • ”8835 – Bicycle parts for use in the assembly of cycles with an auxiliary motor”, when you import parts for e-bikes
    • ”C549 – Essential bicycle parts used in the assembly of vehicles other than cycles, whether or not fitted with an auxiliary motor”, when you import parts for e-scooters, scooters or similar vehicles
  • an end-use authorisation in accordance with a Taric condition covering the commodity code as follows: 
    • If you are a message declarant, provide the authorisation at goods item level under “Additional documents”, using the codes “D019” and “N990”. If you have a written authorisation, provide the authorisation number as the identification for both. If you apply for an authorisation with a customs declaration, provide ”N/A” as the identifier for both.
    • If you are a submitting the declaration in the Customs Clearance Service, provide the authorisation at goods item level under “Taric information and Certificates”, using the codes “D019” and “N990”. If you have a written authorisation, provide the authorisation number as the reference for both. If you apply for an authorisation with a customs declaration, enter the text ”N/A” as the reference for both.

If you have an authorisation granted by the Customs Authorisation Centre

Provide the authorisation details in the customs declaration as follows:

  • in message exchange under “Authorisations” 
  • in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

When you’re applying for an authorisation in the Customs Clearance Service, provide the details required for special procedures under “Authorisation request”. You shall provide the same details under “Authorisation request” as in message exchange. 

When you’re applying for an authorisation with a message declaration, provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

In addition, provide the additional information for special procedures as follows:

  • Time limit required for using the procedure in whole months. If you are a message declarant, provide the detail using the code “FIXBH – Period for discharge”.
  • The customs office supervising the procedure, only in message exchange with the code ”FIXAA – Supervising customs office”.
    • In Finland, always provide “FI002000 – Electronic Service Centre”
  • Customs office(s) of discharge, with the customs office identifier. If you are a message declarant, use the code “FIXBJ – Customs office(s) of discharge”.
  • All places of processing and use as well as their address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
  • Details of planned activities regarding the goods, e.g. assembly of e-bikes. If you are a message declarant, use the code “FIXBN – Details of planned activities”.
  • Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code “FIXBO– Rate of yield”.
  • The processed product obtained from the goods placed under the procedure, with a 10-digit commodity code. Provide also the goods description of the product obtained from the processing. “If you are a message declarant, use the code “FIXBP – Processed products (CN code; description)”.
  • Always provide the procedure record code “7 – Other means of identification (an explanation to be provided on the means of identification used)” as the identification of goods, as well as the address where the procedure records are stored. You can also enter other identification details by which the goods can be identified even after processing. If you are a message declarant, use the code “FIXBQ – identification of goods”. Always provide the code “7” as identification of goods, and you can also choose one of the following identification codes:
    • 1 – Serial number or manufacturer number
    • 2 – Affixing lead seals, seals, stamps or other similar distinguishing signs
    • 4 – Taking samples and using illustrations or technical descriptions
    • 5 – Carrying out analyses.

If the importer is not VAT-registered with the Finnish Tax Administration, Customs will levy the VAT on the goods upon import.