Importing parts in separate shipments and anti-dumping duties: dey opinion by the CJEU Advocate General

The CJEU Advocate General’s opinion of 10 June 2026 may be significant for importers bringing e-bike parts from China into the EU in separate shipments. The case concerns whether such shipments may be treated as imports of a finished product and therefore be subject to anti-dumping and countervailing duties — and whether, if the CJEU confirms the Advocate General’s position, importers may be able to seek refunds of overpaid customs duties.

Importing E-Bike Parts from China into the EU: What Is the CJEU Case About?

The background of the case involves a Belgian company that imported individual parts for electric bicycles from China to Europe in separate shipments that were not carried out at the same time. The accumulated parts ultimately allowed for the assembly of thousands of complete two-wheelers. Customs authorities and the prosecutor’s office concluded that splitting the deliveries into multiple shipments was a deliberate circumvention of the law to avoid paying the very high anti-dumping and countervailing duties imposed on finished Chinese e-bikes.

Officials invoked Rule 2(a) of the General Rules for the Interpretation of the Combined Nomenclature. In outline, this rule allows goods that essentially have a complete character, but are not entirely complete, to be treated as a finished product. As a result, the authorities determined that the company was actually importing finished bicycles and ordered it to pay higher duties.

Rule 2(a) and Customs Classification of Parts: The Advocate General’s Position

In his opinion, the CJEU Advocate General disagreed with such a broad interpretation by the authorities and presented a position highly favorable to business:

• The requirement of simultaneity at the border: For an authority to treat a collection of parts as a finished product (e.g., a bicycle) in light of Rule 2(a), these elements must be presented for customs clearance at the same time.
• Separated shipments are simply separate parts: The customs system is based on the assessment of the actual goods. The Advocate General reminded that on a single customs declaration, it is entirely impossible to declare goods imported in different places or at different times. Therefore, parts that appear at the border at different times cannot be classified as a single product.
• Exceptions exist, but not for bicycles: There are special provisions in EU law that allow for combining deliveries split over time, but they apply exclusively to specific goods. Bicycles are not listed in these exceptions.
• Authorities cannot “stretch” the law: The Advocate General emphasized that imposing anti-dumping duties on parts should result directly from the regulations, and it is unacceptable to expand the scope of these duties solely through a broad interpretation of classification rules.

The Advocate General’s Opinion Is Not a CJEU Judgment

It should be remembered that the Advocate General’s opinion does not constitute a final ruling of the Court of Justice of the EU. However, it is an important stage in the proceedings. CJEU judges often rely on the conclusions of advocates general, so the chances of a favorable outcome are significant. Only if the Court ultimately agrees with this interpretation will entrepreneurs gain the right to seek a refund of overpaid amounts.

Refunds of Overpaid Customs Duties: What This Could Mean for Polish Importers

If a final CJEU judgment confirming this position is handed down, Polish importers will, in some cases, be able to apply for a refund of overpaid customs duties.

Need support with tariff classification or refunds of overpaid customs duties?

If your business imports goods into the EU, we can help review the tariff classification of those goods, assess exposure to anti-dumping and countervailing duties, and evaluate whether there may be grounds to seek a refund of overpaid customs duties. Contact our team for support with customs analysis, communication with customs authorities and preparing legal arguments in customs duty refund claims.