2024年10月29日，欧盟委员会公布了一份实施条例草案1，明确对从中国大陆进口的纯电动汽车（“BEVs”）征收反补贴税。这些措施于2024年10月30日生效。
情况概述
2023年9月13日，欧盟委员会主席乌苏拉·冯德莱恩（Ursula von der Leyen）宣布对欧盟从中国大陆进口的纯电动汽车（BEVs）进行反补贴调查。2024年10月29日，欧盟委员会宣布了针对纯电动汽车的反补贴措施，并对欧盟企业从中国大陆进口的纯电动汽车征收最高达35.3%的反补贴税。反补贴税将在现有的10%的进口关税基础上进行征收。这些措施于2024年10月30日生效。欧盟委员会还确认，反补贴税细则将确定会出台。
该关税的课税对象为原产于中国大陆、并由产地位于中国大陆的外国厂商和中国大陆厂商出口至欧盟国家、海关编码为870380的纯电动汽车（10座以下载人机动车辆）。确认进口车辆是否产自中国大陆的生产商并适用该反补贴税的依据是所提供的合规商业发票。
反补贴措施的影响
最高达35.3%的反补贴税将显著影响进口车辆的成本。据安永中国计算，对进口到欧盟的纯电动汽车征收额外关税的潜在影响将达到25亿欧元左右。这可能加速产能转移到欧盟和中国大陆以外的其他地区。
对您的业务的潜在影响
企业需要考虑这些措施更广泛的影响，包括潜在生产成本的增加、供应链断裂的影响以及战略调整的必要性。如果贸易限制升级，负面影响可能会波及供应链上的行业，包括关键矿产和电动汽车技术，甚至非关联行业。我们建议企业在密切关注该规则发展和评估其对整体产业供应链及选址策略影响的同时，进行内部潜在运营变化的成本效益分析、可行性研究，并且寻求欧盟当地顾问的专业意见。除了业务变更外，企业还应仔细评估关贸法规的合规情况，特别是海关估价和原产地规则、公司间定价和相关的欧洲税务影响。
EU imposes definitive anti-subsidy duties on battery electric vehicles from the mainland of China
On 29 October 2024 the European Commission published a draft of the Implementing Regulation to impose definitive anti-subsidy duties on EU imports of battery electric vehicles (“BEVs”) from the mainland of China. It is expected that the measures will enter into force on 30 October 2024.
Situation overview
On 13 September 2023, European Commission President Ursula von der Leyen announced anti-subsidy investigations into EU imports of battery electric vehicles (BEVs) from the mainland of China. On 29 October 2024 the Commission announced the definitive anti-subsidy measures on battery electric vehicles and imposes countervailing duties for tariffs of up to 35.3% on EU imports of BEVs from the mainland of China. The countervailing duties will be on top of the existing 10% import duty. It is expected that the measures will enter into force on 30 October 2024. The European Commission also confirmed that provisional countervailing duties will definitely be released.
The duties will apply to BEVs falling under HS code 870380 (vehicles used for the transport of up to nine passengers), manufactured in the mainland of China and imported to the EU by both Western OEMs producing in the mainland of China and Chinese OEMs. Application of individual duty is conditional upon presentation of a valid commercial invoice confirming the respective producer of the vehicles in the mainland of China
Impact of the anti-subsidy measures
The countervailing duty at a rate of up to 35.3% will significantly impact the cost of imported vehicles. EY calculated that the potential total impact of the additional duties for BEV imports into the EU will be around 2.5 billion Euros. This may accelerate production shifts to the EU and other locations outside of the mainland of China.
Potential impact on your business
Businesses need to consider the broader implications of these measures, including the potential for increased production costs, supply chain disruptions, and the necessity for strategic adjustments. If trade restrictions escalate, retaliation could affect the supply chain, including critical minerals and BEV technologies, even unrelated industries. While we understand your company may have closely monitored the developments and assessed the impact on the overall supply chain of the business and the location strategies, given the EU nature of such rule, we would suggest to have the local EU review / input on the cost benefit analysis / feasibility study on any potential operation changes proposed within your company. In addition to the change of the business, compliance with trade and customs laws, particularly focusing on customs valuation and origin rules, the intercompany pricing and relevant European tax considerations should be carefully assessed.
While we understand your company may have closely monitored the developments and assessed the impact on the overall supply chain of the business and the location strategies, given the EU nature of such rule, we would suggest to have the local EU review / input on the cost benefit analysis / feasibility study on any potential operation changes proposed within your company. In addition to the change of the business, compliance with trade and customs laws, particularly focusing on customs valuation and origin rules, the intercompany pricing and relevant European tax considerations should be carefully assessed.
如需了解更多信息，欢迎联系我们：
蔡伟年 Andrew Choy
国际与并购重组税务咨询主管合伙人
华北区税务服务主管合伙人
安永（中国）企业咨询有限公司
andrew.choy@cn.ey.com
吕晨 Jesse Lv
中国海外投资业务部全球税务主管
国际及并购重组税务咨询合伙人
安永（中国）企业咨询有限公司
jesse.lv@cn.ey.com
郝进军Julie Hao
国际及并购重组税务咨询合伙人
安永（中国）企业咨询有限公司
julie.hao@cn.ey.com
邓依雯 Yee Man Tang
企业税税务咨询合伙人
EY Belastingadviseurs B.V.
yee.man.tang@nl.ey.com
注：
1、EU imposes duties on unfairly subsidised electric vehicles from China while discussions on price undertakings continue[EB/OL]. ([2024-10-30]) [2024-11-13]. https://cyprus.representation.ec.europa.eu/news/eu-imposes-duties-unfairly-subsidised-electric-vehicles-china-while-discussions-price-undertakings-2024-10-30_en.
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