The commercial invoice No XTSSG1501-004-CI, issued on 16 January 2015 by Zhejiang Xiongtai Photovoltaic Technology Co. Ltd to SHINETIME SOLAR GMBH is declared invalid. National customs authorities are hereby directed to recover the customs debt incurred at the time of acceptance of the declaration for release into free circulation under Article 3(2)(b) of Implementing Regulation (EU) No 1238/2013 and Article 2(2)(b) of Implementing Regulation (EU) No 1239/2013.