Origin
Inbound
Non-preferential origin and record keeping
When an inbound parcel is registered in the terminal’s ERP system, CS records the non-preferential country of origin of the goods. 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 customer 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.
Supporting documentation and reasonableness checks
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 customer.
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.
Preferential origin upon import
The preferential origin of goods becomes particularly relevant when they are declared for release for free circulation. Preferential tariff treatment may only be claimed where the goods qualify as originating under the applicable preferential arrangement and the required proof of origin is available and passes the reasonableness check. The form and requirements of the proof may vary depending on the arrangement concerned.
CS performs the reasonableness check to establish whether the required proof is available and appears to meet the applicable requirements. If these conditions are not met, VTTI will not claim preferential tariff treatment.
Outbound
Goods leaving the terminal unchanged
When goods leave the terminal, origin information may be required for customs or commercial purposes. Where the goods have remained unchanged during their stay at the terminal, VTTI relies on the origin information and supporting documentation recorded upon arrival, supplemented by any additional information or documentation provided by the customer.
Origin determination following operations at the terminal
Where goods have undergone processing or blending at the terminal, the origin of the resulting outbound product may need to be determined. VTTI determines the origin by applying the relevant preferential or non-preferential origin rule.
Depending on the applicable rule, the determination may take into account the nature of the operations performed and the origin, customs classification, value, weight or quantity of the input materials. The origin information recorded for the inbound parcels, together with the movements and operations registered in the ERP system, provides the basis for this assessment.
Preferential origin upon export
Where a customer requests proof of preferential origin for an outbound shipment, VTTI assesses whether the relevant product qualifies as originating under the applicable preferential arrangement and whether that origin can be sufficiently substantiated.
VTTI will only issue, make out or otherwise facilitate a proof of origin or other statement supporting preferential origin where the applicable origin requirements are met and the required supporting evidence is available. If preferential origin cannot be sufficiently established or substantiated, VTTI will not issue or facilitate a proof of preferential origin.