Origin

Preferential origin and provenance

If the goods to be declared for import are subject to a reduced import duty tariff due to the presence of a preferential certificate of origin (e.g. EUR.1 or Form A) or a document attesting the provenance of the goods (A.TR, INF3, T2L(F)) CS will verify the correctness of said documents.

Occasionally, the terminal can have a certificate of origin EUR.1 validated by Customs. This involves certificates EUR.1 for goods of EU origin that are intended for shipment to third countries. The certificate EUR.1 is issued on the basis of supplier declarations, which are issued by VTTI’s principals. All documents related to the certificate EUR.1 to be issued are saved in a separate dossier.

A link to “C&E – Preferential origin documentation” is included here.

Non preferential origin

A non-preferential certificate of origin can be presented upon the discharge of goods. There are no tax-related measures on the non-preferential origin of goods; therefore, these certificates are accepted for information only. The origin listed on the certificate will be registered in VTTI’s ERP system.

CS checks whether the certificate of origin is related to the goods discharged and that the certificate is filled in completely. Because there are no further measures attached to the origin, no other checks will take place. The origin will be recorded in ERP.

Upon loading of vessels, a non-preferential certificate can be issued at the request of a principal. All correspondence regarding the issuing of this certificate shall be retained by the terminal in the administration (DIVA). The internal procedure used to establish the non-preferential origin is attached.

A link to "C&E - Non-preferential origin" is included here.

Introduction

Inbound origin

When goods are imported, the origin may be relevant for determining the applicable customs duty treatment. Depending on the circumstances, the origin declared may serve statistical purposes only or may entitle the goods to preferential tariff treatment under a free trade agreement or other preferential arrangement.

As a general principle, VTTI relies on origin information provided by the cargo owner or its representative. Where preferential treatment is claimed upon import, the cargo owner remains responsible for providing the appropriate proof of origin and supporting documentation required under the applicable customs legislation. VTTI will only declare a preferential origin where sufficient supporting evidence has been provided.

Where no valid proof of preferential origin is available, the goods will be declared under the applicable non-preferential origin and the corresponding customs duty treatment will apply.

More practical details on the determination and declaration of origin upon import are included in VTTI's “Origin procedure”, which can be found here.

Outbound origin

When goods are exported or moved under a customs procedure that requires an origin determination, the applicable origin status must be established in accordance with the relevant customs legislation and the requirements of the destination country.

As a general principle, VTTI does not independently determine the origin of the goods. Any origin information, supplier declarations, proofs of origin or other supporting documents required for the issuance of origin-related customs documents must be provided by the cargo owner or its representative. The cargo owner remains responsible for the correctness and completeness of the information provided.

Where VTTI is requested to facilitate the issuance of a proof of origin or provide origin-related information in customs documentation, this will only be done on the basis of sufficient supporting evidence received from the cargo owner or its representative.

More practical details on the determination and declaration of origin upon export are included in VTTI's “Origin procedure”, which can be found here.