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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 goodsan areinbound imported,parcel is registered in the originterminal’s mayERP besystem, relevantCS for determiningrecords the applicablenon-preferential customscountry dutyof treatment.origin Depending onof the circumstances,goods. 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 customer. The customer is required to provide the non-preferential country of origin as part of the nomination. VTTI does not accept inbound shipments for which the cargo owner or its representative.representative is unable to identify the non-preferential country of origin.

The origin information recorded upon arrival remains linked to the relevant parcel in the ERP system for as long as the goods remain at the terminal. This provides an auditable record of the origin information received and enables VTTI to trace that information, together with the available supporting documentation, throughout the goods' stay at the terminal.

An inbound shipment may also be accompanied by a proof of origin, a customs status document or other origin-related supporting documentation. These documents, together with the relevant data contained therein, are recorded and stored in the ERP system.

CS performs a reasonableness check to assess whether the documentation appears complete, meets the applicable formal requirements and can reasonably be linked to the shipment concerned. In the event of any doubt, ambiguity or apparent error, CS will request clarification and/or correction from the client.

Where necessary, CS will involve the terminal’s customs specialist. Depending on the complexity or potential financial impact of the matter, the terminal’s customs specialist may request support from CGT.

The preferential origin of goods becomes particularly relevant when they are declared for release for free circulation. Preferential tariff treatment ismay only be claimed upon import,where the cargogoods ownerqualify remainsas responsibleoriginating for providingunder the appropriateapplicable preferential arrangement and the required proof of origin is available and supportingpasses documentationthe requiredreasonableness undercheck. The form and requirements of the proof may vary depending on the arrangement concerned. CS performs this check to establish whether the proof is available and appears to meet the applicable customsrequirements. legislation.If these conditions are not met, VTTI will onlynot declare aclaim preferential origintariff 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.

treatment.

Outbound origin

When goods areleave exportedthe terminal, origin information may be required for customs or movedcommercial underpurposes. a customs procedure that requires an origin determination,If the applicablegoods originhave statusremained mustunchanged beduring establishedtheir instay accordance withat the relevant customs legislation and the requirements of the destination country.

As a general principle,terminal, VTTI doesrelies not independently determineon the origin ofinformation the goods. Any origin information, supplier declarations, proofs of origin or otherand supporting documents requiredrecorded forupon thearrival, issuancesupplemented ofby origin-relatedany customsadditional documents must beinformation provided by the cargo owner or its representative.

Where goods have undergone processing, blending or other operations at the terminal, the origin of the resulting outbound product may need to be determined. This determination is made by applying the relevant preferential or non-preferential origin rule. Depending on the rule concerned, the nature of the operation performed, the origin and classification of the input materials, and their value, weight or quantity may be relevant. The origin information recorded for inbound parcels and the movements and operations registered in the ERP system provide the basis for this assessment.

As a general principle, VTTI relies on information and supporting documentation provided by the cargo owner or its representative, together with the operational and inventory data available in VTTI’s systems. The cargo owner remains responsible for providing any additional information or documentation required to determine or substantiate the correctness and completenessorigin of the informationoutbound provided.goods.

Where VTTIpreferential origin is requested tofor facilitatean outbound product, VTTI assesses whether the issuanceproduct ofqualifies aas originating under the applicable preferential arrangement and whether the origin can be sufficiently substantiated. A proof of origin or provideother origin-relatedstatement informationsupporting inpreferential customs documentation, thisorigin will only be doneissued, onmade out or otherwise facilitated by VTTI where the basisapplicable oforigin sufficientrequirements are met and the required supporting evidence receivedis fromavailable. If the cargopreferential ownerorigin cannot be sufficiently established, VTTI will not issue or itsfacilitate representative.a proof of preferential origin.

MoreThe practicaloutcome details onof the origin determination and declarationthe relevant supporting documentation are recorded and retained in VTTI’s systems, allowing the origin of originthe uponoutbound exportproduct are included in VTTI's “Origin procedure”, which canto be foundlinked here.to the relevant inbound materials and operations performed at the terminal.


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


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



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