1.Imports declared for release into free circulation which are invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2015/87 shall be exempt from the anti-dumping duty imposed by Article 1, on condition that:
(a)they are manufactured, shipped and invoiced directly by the said companies to the first independent customer in the Union; and
(b)such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in the Annex to this Regulation; and
(c)the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.
2.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 are not fulfilled; or
(b)when the Commission withdraws its acceptance of the undertaking pursuant to Article 8(9) of Regulation (EC) No 1225/2009 in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.