Bunkering Specifics around bunkering. ARA bunkering Supplying bunkers to sea going vessels is exempt from import duties and customs duties. A legal entity can be set up to make these tax exempt marine bunker supplies. This requires customs licenses and registrations to make use of the cross border bunker regime between The Netherlands and Belgium (Zeevaartbunkerprocedure 2019).  Customs and excise licenses / registrations The following customs licenses and registrations are required: License "Erkend bunkeraar". This is a general license to apply the cross border bunker regime.  License "Fictieve accijnsgoederenplaats bunkerhandelaar in minerale olie". This is a license to operate a fictitious excise warehouse. The bunker barge represents the excise warehouse. This license enables the supply EU goods (T2) under excise duty suspension as bunkers. License "Douane entrepot". This a license to operate a floating customs warehouse. The bunker barge represents the customs warehouse. This license enables the supply non-EU goods (T1) under import duty and excise duty suspension as bunkers. Registration "elektronisch berichtenverkeer". This is a generic registration that every economic operator needs in order to be able to exchange electronic messages with customs. It's also needed when these messages are exchange by a representative. To bunker this registration is needed in order to be able to make the advance notifications of each bunker supply in The Netherlands. License "Doorlopende zekerheid" (comprehensive guarantee). This license is required to maintain a permanent guarantee for the suspended import and excise duties. Without this license a separate bank guarantee would need to be arranged for each individual transaction. EORI Number. This is the generic registration with Dutch customs that is valid in all EU Member States. C-point registration. This is a registration with the C-point portal that is used to make the advance notifications of bunker supplies in Belgium. Products typically involved High aromatic fuel oil 2707.9999 Low aromatic fuel oil with a Sulphur content not exceeding 0.1% by weight 2710.1962 Low aromatic fuel oil with a Sulphur content exceeding 0.1% by weight but not exceeding 0.5% by weight 2710.1966 Low aromatic fuel oil with a Sulphur content exceeding 0.5% by weight 2710.1967 Fuel oil containing by weight max 30% biodiesel and with a Sulphur content not exceeding 0.5% by weight 2710.2032 Fuel oil containing by weight max 30% biodiesel and with a Sulphur content exceeding 0.5% by weight 2710.2038 LNG 2711.1100 Bio-LNG not processed to LNG quality 2711.1900 Transactions that can be performed under the Dutch permits The table below lists the transactions that are allowed under the Dutch permits.  non-Union goods (T1 goods) The Netherlands The Netherlands non-Union goods (T1 goods) The Netherlands Belgium non-Union goods (T1 goods) Belgium Belgium non-Union goods (T1 goods) Belgium The Netherlands Union goods (T2 goods) under excise duty suspension The Netherlands The Netherlands Union goods (T2 goods) under excise duty suspension The Netherlands Belgium Union goods (T2 goods) under excise duty suspension Belgium Belgium   (2) Union goods (T2 goods) under excise duty suspension Belgium The Netherlands   (1) Union goods (T2 goods) not subject to excise duties The Netherlands The Netherlands Union goods (T2 goods) not subject to excise duties The Netherlands Belgium Union goods (T2 goods) not subject to excise duties Belgium Belgium   (3) Union goods (T2 goods) not subject to excise duties Belgium The Netherlands   (3) (1) Loading T2 goods excise duty suspended in Belgium with a view to making bunker supplies in The Netherlands is not possible and is very unlikely to become possible on the short to mid term. For this to be possible a similar set of licenses must be obtained from Belgian customs. In order to obtain these permits we need a Belgian legal entity that operates an actual Belgian office including having Belgium based employees on the payroll. (2) To be investigated whether Belgium has a national bunker procedure and if so what conditions have to be met for making use of it. (3) The classic example of T2 goods that are not subject to excise duties are lubricants. We believe that high aromatic fuels (2707.9999) and LNG, including bio-LNG processed to LNG quality (2711.1100) also fall under this category. This must be clarified first because of the fact that non-excisable goods become excisable goods as soon as they are destined for use as road fuel or heating fuel. When this happens is not specified in the law and is very much subject to the interpretation of local customs. The risk to manage here is applying the wrong bunker procedure resulting in an excise duty claim over the entire cargo. Bunkering 1. Inleiding ........................................................................................................................................................................ 3 1.1 Algemeen ........................................................................................................................................................... 3 1.1.1 Klanten van VB............................................................................................................................................ 3 1.1.2 Goederen voor bunkering ........................................................................................................................ 3 1.1.3 Douanestatus goederen ........................................................................................................................... 4 1.3 Automatisering en administratie ................................................................................................................ 5 1.3.1 Inleiding ......................................................................................................................................................... 5 1.3.2 Software gebruikt voor vastlegging goederenstromen .................................................................. 5 2. Bunkering proces ....................................................................................................................................................... 5 2.1 Inleiding .............................................................................................................................................................. 5 2.2 Laden van bunkerolie ..................................................................................................................................... 5 2.2.2 Bunkergeleide document (BGD) ............................................................................................................ 6 2.3 Het vervoeren van de bunker olie ............................................................................................................. 6 2.2.3 Voorraad administratie ............................................................................................................................. 7 2.4 Uitbunkeren ...................................................................................................................................................... 8 2.4.1 Binnen 1 maand bunkeren ....................................................................................................................... 8 2.4.2 Bunkerreceipt .............................................................................................................................................. 8 2.4.3 Vooraanmelding van voorgenomen bunkering ................................................................................. 9 3 Controles en aangiften ........................................................................................................................................... 10 3.1 Inleiding ............................................................................................................................................................ 10 3.1.1 Aangifte ten uitvoer/ aangifte tot wederuitvoer ........................................................................... 10 3.1.2 Aangifte tot plaatsing in een varend douane-entrepot ................................................................ 10 4. Diversen ................................................................................................................................................................ 11 4.1 Administratie .................................................................................................................................................. 11 4.2 Verschillen tussen administratieve voorraad en fysieke voorraad ................................................ 11 4.3 Aanzuivering van de regeling .................................................................................................................... 11 4.4 Afzien van bunkering ................................................................................................................................... 11 4.5 Overlading van bunkers .............................................................................................................................. 12 Overzicht van de bijlagen............................................................................................................................................... 13  1. Inleiding Dit document beschrijft de administratieve organisatie en de maatregelen van Interne Beheersing (AO/IB) van Vitol Bunkers BV (hierna: VB) en heeft betrekking op de volgende vergunningen: • Accijnsgoederenplaats (hierna: AGP), vergunningsnummer: (nog niet verleend) • Erkend bunkeraar onder de ‘Zeevaartbunkerprocedure 2019’ vergunningsnummer: (nog niet verleend) • Varend douane-entrepot op grond van ‘Zeevaartbunkerprocedure 2019’, vergunningsnummer: (nog niet verleend) • Registratie elektronisch berichtenverkeer (in aanvraag) • Vergunning doorlopende zekerheid (in aanvraag) • EORI-nummer: NL862279203 • Btw-nummer: NL 8622.79.203.B.01 Deze beschrijving bestaat uit de volgende onderdelen: - Hoofdstuk 1 Inleiding - Hoofdstuk 2 Beschrijving bunkering proces - Hoofdstuk 3 Controles en aangiften - Hoofdstuk 4 Verschillen inventarisatie - Hoofdstuk 5 Risico-inventarisatie  1.1 Algemeen VB gaat bunkering activiteiten verrichten in Nederland en in België onder de Zeevaartbunker procedure 2019. Hiervoor is een Nederlandse vergunning Erkend Bunkeraar aangevraagd.  VB verwacht in het kader van deze regeling de volgende activiteiten te gaan verrichten: a) In Nederland Unie-accijnsgoederen betrekken en deze in Nederland bunkeren; b) In Nederland Unie-accijnsgoederen betrekken en deze in België bunkeren; c) Vanuit haar varend douane-entrepot in Nederland of België niet-Uniegoederen bunkeren; d) In België of Nederland niet-Uniegoederen aan boord plaatsen en deze vervolgens in België of Nederland bunkeren. 1.1.1 Klanten van VB VB wordt eigenaar van het product dat geladen wordt voor bunkering doeleinden. Het product wordt aangekocht van Vitol SA Geneve (hierna: VSA) en uiteindelijk verkocht aan de klanten waarvoor gebunkerd wordt. In voorkomende gevallen zal VB ook bij derde partijen bunkerolie inkopen. De potentiele klanten voor VB zijn in principe de eigenaren van alle (zee) schepen die aangemeerd zullen worden in Nederland of België.  1.1.2 Goederen voor bunkering Het goederenassortiment van VB bestaat uit diverse kwaliteiten stookolie zoals opgenomen in onderstaande tabel.  Handelsnaam GN omschrijving GN Code HS RMK High sulphur Fuel Oil, Sulphur < 3.50%    Zware stookolie waarvan het gehalte aan aromaten dat van de niet aromaten overtreft.  27079999  HS RMG High sulphur Fuel Oil RMG380, Sulphur  < 3.50%    Zware stookolie waarvan het gehalte aan aromaten dat van de niet aromaten overtreft.  0.5% VLSFO Low sulphur Fuel Oil 0.5%, Sulphur 0.1 > < 0.50%    Stookolie waarvan het gehalte aan aromaten dat van de niet aromaten overtreft.  27079999  0.1% RMD80 Low sulphur Fuel Oil 0.1% Sulphur < 0.1%    Stookolie waarvan het gehalte aan aromaten dat van de niet aromaten overtreft.  27079999  0.1% DMA (MGO)  Low sulphur Fuel Oil 0.1% Sulphur < 0.1%    Stookolie waarvan het gehalte aan aromaten dat van de niet aromaten overtreft.  27079999  HSFO Zware stookolie waarvan het gehalte aan aromaten kleiner of gelijk is aan dat van de niet aromaten. Met een zwavelgehalte van > 0,5 gewichtspercenten    27101967  HS RMG Zware stookolie waarvan het gehalte aan aromaten kleiner of gelijk is aan dat van de niet aromaten.    Met een zwavelgehalte van > 0,5 gewichtspercenten    27101967  0.5% VLSFO Stookolie waarvan het gehalte aan aromaten kleiner of gelijk is aan dat van de niet aromaten.    Met een zwavelgehalte van > 0,1 <= 0,5  27101966  0.1% RMD80 Stookolie waarvan het gehalte aan aromaten kleiner of gelijk is aan dat van de niet aromaten.    Met een zwavelgehalte van <= 0,1  27101962    0.1% DMA (MGO)  Stookolie waarvan het gehalte aan aromaten kleiner of gelijk is aan dat van de niet aromaten.    Met een zwavelgehalte van <= 0,1  1.1.3 Douanestatus goederen De goederen die gebunkerd worden, hebben zowel de douane status unie goederen (T2) als niet-unie goederen (T1).    1.2 Statutaire verhoudingen en personele bezetting  Daarnaast verzorgt dit team trainingen zodat de operationele medewerkers straks bekend zijn met de douaneregels die op VB van toepassing zijn.  De administratie wordt gevoerd door de afdeling ‘financial operations’ (hierna: Finops). Finops is verantwoordelijk voor de operationele uitvoering van alle orders en de vastlegging daarvan in het ERP systeem van Vitol. Er wordt geen afgescheiden douane administratie gevoerd. De voor de douane relevange gegevens zijn geïntegreerd in de administratie die reeds gevoerd wordt.    1.3 Automatisering en administratie    1.3.1 Inleiding De voorraadadministratie wordt door de Finops bijgehouden. Deze administratie wordt op het kantoor van VB in Rotterdam gevoerd.    1.3.2 Software gebruikt voor vastlegging goederenstromen Alle aan- en verkopen van goederen alsmede de opslag daarvan wordt door VB vastgelegd in haar systemen.  Het ERP systeem van VB heet Vista. Dit is een ERP systeem dat door Vitol zelf is ontwikkeld en dat wereldwijd door alle Vitol bedrijven wordt gebruikt voor hun “trade accounting”. Vista is een in Oracle ontwikkeld ERP-systeem waarin alle mutaties ten aanzien van aankopen, verkopen en de opslag van goederen worden vastgelegd. In Vista wordt alle data vastgelegd die aan een trade is gerelateerd.  Vista is ontwikkeld door de softwareontwikkelaars die Vitol in dienst heeft in Genève. Het systeem wordt voortdurend verder aangepast aan de laatste stand van de techniek en de laatste wensen van de gebruikers. VB maakt voor de financiële administratie gebruik van een door VSA intern ontwikkeld systeem, genaamd Vega. Data die betrekking heeft op goederen transacties wordt primair in Vista ingevoerd. De financiële data van deze transacties wordt door middel van een interface naar Vega overgebracht. Data die niet met goederen transacties te maken heeft, zoals bijvoorbeeld overheadkosten, wordt rechtstreeks in Vega geboekt. Daarnaast wordt er een archiefsysteem gebruikt genaamd DIVA. Dit is het door Vitol ontwikkelde archiveringssysteem waarin alle relevante documentatie en correspondentie met betrekking tot alle goederen transacties wordt bewaard. Hierbij moet worden gedacht aan contracten, facturen, inspectierapporten ten aanzien van de hoeveelheid en de kwaliteit van geladen en gelost product, etc. Er is een directe link tussen Vista en DIVA waardoor alle documentatie ten aanzien van een bepaalde transactie met één druk op de knop direct vanuit Vista toegankelijk is. Proces 2 . B un k ering proces   2 . 1 Inlei d in g   I n dit h oo f dstu k v ol g t e e n besc h rijvi n g v a n h e t bu n k eri n g p roces. H ieri n z ul l e n we i n c hr o n olo g i s c h e   v ol g o r de h e t l ade n v a n bu n k e r olie ( p ara g r a a f 2 . 2 ), h et v er v oer v a n bu n k er o li e (p a ra g raaf 2 . 3 ) e n h e t   u i t bu n k er e n v a n b u nk e rolie (pa r a g r aa f 2 .4) wo r de n b e sc h r e v e n . 2 . 2 L a d e n v a n b unk e rolie V B k oop t o li e v a n d e rde n e n va n V S A. E r w ord t g ew e rk t me t n omi n ati e s z odat v o o r b eide partije n   (aa n k ope n de partij, v er k ope n de partij e n laad termi n a l) duid e lij k is w e l k sc h ip de g e k oc h t e b ra n dstof wa nn e er k o mt lade n .   H e t pro d uc t i s a fk o m sti g uit la n dta nk s va n oli e t e r mi n a l s . D e v a n uit de la n d ta n k s uit g e sla g e n   h o ev e el h e i d w o rdt vast g e s t eld doo r d e la n d t a n k s v oor a f g aa n d aa n de b e ladi ng v a n h e t sc h ip t e m e te n   e n deze n a a f l o o p v a n d e b e la d i n g op n ie u w te met e n. H et v e rsc h il tuss e n d e ze vo o r - e n n ameti n g is de u i t g esla g e n h o ev e el h e id. D e z e m e ti ng wo r dt oo k w e l d e A-m e ti ng g e n oem d . D e z e m e ti ng wo r dt   u i t g e v oer d d oor te r mi n a l m e de w er k ers .   O p h e t sc h ip zel f w o r dt oo k g emet e n of de h o ev e el h e id o v er e e n st e mt met de g e la d e n h oe v e e l h eid.   O p d e ze wijze w o r dt ze k e r g est e ld d at d e h oe v eel h e id prod u ct w a ar v o or b e taald is z i c h o o k   daadwer k elij k aa n b o o r d b e vi n d t. T u ss e n de w alm e ti ng e n d e sc h e epsme t i n g z ul l e n k lei n e v ersc h i lle n   o p tre d e n . Dez e w o r de n v e r oo r zaa k t doo r st r ope r i g h eid va n h e t p rod u ct (aa nh ec h ti n g aa n wa n d e n ),   t o le r a n tie va n mee t ap p ara t uu r , af r o n di ng sv e rsc h ill e n , e tc. F e i t elij k dez e lf d e red e n e n di e aa n d e   v erliest o l e r a n ties te n gr o n dsla g li g g e n . Voor wat bet r e f t d e a c c e ptab e le v e r s c h i l l e n s l uit e n wij a a n bij   d e h uidi g e v erlies n o rm v a n 0,4 % v oo r z w ar e st o o k oli e . I n die n e r ve r sc h i l le n w o r d e n g e c o n sta t ee r d d i e g ro t er zij n da n de aa nv aard e to le r a n tie va n 0,4 % , k a n   e rvo o r w o rd e n g e k oze n om ee n B - m e ti ng do o r e e n o n af h a n k elij k e d e rde partij te lat e n doe n . V B k a n   e e n i n spectie fir m a ( e e n o n af h a nk e lij k e de r de) i n sc h a k e l e n o m d e pr o ce d ure s bij d e beladi ng va n e e n   sc h ip e n d e u i t s l a g uit h e t e n tr e pot/AGP te co n tr o l e re n . O v er h e t al g em e e n k o mt d i t i n d e p ra k tij k n iet   v eel vu ldi g vo o r.   I n die n VB g e e n i n s p ectie fi r ma h e ef t aa n g est e ld w o rdt d e B-m e ti ng do o r de b e ma nn in g v a n h e t sc h ip u i t g e v oer d m e t g e b rui k ma k i n g v a n d e o p h et sc h ip aa n wezi g e appa r a t u u r . I n die n V B e e n i n spectie   f i r ma h e e ft aa ng e steld, zal deze e erst de i nh o ud va n h et sc h ip m e te n v o o rdat to t d e b ela d i n g word t   o v er g e g aa n om e e n e v e n t u ele O B Q (O n B oard Q ua n tity) vast te ste l le n . I n die n n o di g h e e ft dez e   co n t r o le f i r m a o o k de b e v oe g d h e i d o m i n h e t k a d er v a n zij n co n t r o lew e rk zaam h e d e n de la n dta nk te m e te n v oordat t ot b e ladi ng v a n h e t sc h ip wo r dt ov e r g e g aa n (vo o r meti n g ). N a beladi ng va n h e t sc h ip wor d t d e i n spectie f i r m a w e er op g ero e pe n o m d e i n h e t sc h ip a a n w e zi g e   h o ev e el h e i d g oed e re n t e mete n . D e bij d e z e m e ti ng , d e B - m e ti ng , be v o n de n h oe v e e l h eid word t d o o r   d e S h iftl e ad e r v e rg el e k e n m e t d e vol g e n s de A-meti n g g elade n h o ev e el h eid. I n die n bij de A-meti n g e en v ersc h i l v a n me e r da n 0 , 4% w o rdt vast g e s t eld t usse n d e ze meti ng e n de B-meti n g , da n o n d e rzoe k t de Sh iftleade r o f d e A - m e ti ng co r r e c t is . E r k a n e e n let t er of pr o test do o r d e s c h ip p er wor d e n a fg e v e n , De k walit e i t v a n h e t pro d u c t wo rdt g e test via l abora t ori u m a n al y se v a n aa n de w a l g e n om e n m o n ster s .   D a n b e s p re k e n we h e t do u a n ep r oc e s . H i e ri n o n de r sc h e i d e n we lade n va n U n i e b unk e rs e n lad e n va n   n i e t-u n i e b u nk e rs   Un ie bu n k ers – doua n e f o r malitei t e n bij lade n   · · · · T e rmi n al maa k t e A D o p V B zui v ert e AD o n mid d elli jk aa n i n E M C S ( we b port a l) V B doet a a n g ifte t e n uitv o er via sa g itta V B maa k t B G D op N i e t-u n i e b u nk e rs – d oua n e fo r m a liteite n b ij la d en · · · · T e rmi n al maa k t T 1 o p v ia N CT S   V B zui v ert T1 aa n e n p laa t s t g oed e re n o n der r e g e li n g e n t r epot (IM A r e g eli n g 7 1 ) V B doet a a n g ifte t e n wed e ruit v oe r   V B maa k t B G D o p 2 . 2 .2 Bun k er g eleide do c ume n t ( B GD)   G elij k tijdi g met o f o n mi d de l lij k n a h e t i n di e n e n v a n d e aa ng ift e te n uit v oe r o f d e a a ng if t e tot   w e de r uitvo e r m aa k t V B   v oo r dez e lfd e h oe v e e l h e id e n soort g oed e re n e e n B G D o p. H e t B G D b evat h e t Mo v eme n t R e fe r e n ce N umb e r ( M R N ) v a n d e a a n g ift e t e n uit v oe r / wed e r uit v o e r .   D e er k e n d b unk e raar vo o rz i e t h et BGD v a n e e n u n ie k n u m me r . D e mi n e r ale olië n wo r de n o n d er   d e k k in g va n h e t BG D m e t e e n ta n k lic h t e r n aar de p l a a t s va n bu n k eri n g ov e r g e brac h t . H e t BGD e n d e bij b e h or e n d e b u nk e r receip t s v o rme n d e v oo r raada d mi n istratie aa n bo o rd va n de   ta n k lic h t e r e n g e v e n e e n act u eel b ee ld va n de aa n w e z ig e h oe v e e l h eid mi n erale oli ë n . 2 . 3 H et ve r voe r en v a n de bu n ker olie   N a beladi ng wor d t de bu n k e r oli e n aa r de div e rse a fn eme r s d a a rv a n ve r voe r d . E r z al m a xi m a a l 1 m aa n d zitt e n tusse n h e t lade n e n v o l ledi g b u nk e re n v a n d e ze olie . G ed u re n d e deze p e rio d e is d e bu n k er o li e in v er v oer, e r is g e e n spra k e v a n opsla g o n d e r sc h o r si n g aa n b oord. Va n uit h et co m me r ci ë le p e r spectief v a n V B is w e l s p ra k e va n ops l a g e n va n g oe d er e n i n v oorr a ad. G edu r e n d e h et v e rv o er va n de laadt e rmi n al n a ar d e af n e mers v a n de bu n k e r oli e i s VB- e i g e n aa r va n d e oli e e n l o opt V B a l le ris i c o ’s die daa r bij h o re n . D e z e o lie is ee n b e zi t ti ng va n VB die oo k al s zo d a n i g i n   d e boe k e n va n VB g ewaar d e erd di e n t te wo r de n . H o e wel d o ua n e t e c h n isc h g e e n spra k e is va n o p s la g   z a l d e v astl e gg i n g i n d e admi n istratie va n VB om de g e n o e mde re d e n e n d e k e n mer k e n va n e e n   v oor r aadadmi n ist r atie v e rt o n e n .   D e vo o r raad w o rd t bij g e bo e k t met d e h oe v eel h e id die bij b e ladi n g o p B G D word t g ezet. D e v oo r r a a d   w o rdt a fg e b oe k t m e t de h o e v e el h eid die v ol g e n s h e t bu n k er r e c e i p t aa n af n em e rs is g ele v erd a ls b unk e rolie da n w e l is t e r u g g e lost i n e e n la n dta n k i n h et k ad e r va n e e n i n t e rc o mpa n y ve rk oo p aa n   VS A .   N e t als i n i e de r v oo r r a ad p roces p ast V B h e t g o e der e nvi e r k a n t to e al s co n t rol e mi d d e l. H e t   g oed e re n vier k a n t zie t e r al vol g t u it :   Be g i n vo o rr a ad + i n s la g e n o p BG D – uits l a g e n op BG D – te r u g le v eri n g e n aa n V S A + me e r b evi n d i n g e n   – t e k o r te n = 0   D e vo o r raadadmi n is t ra t i e wo rdt v o ll e di g bij g e h o ude n in Vis t a. E r w ord t v o o r d e m a a n d afsluiti n g   v ast g estel d wat e r admi n is t ra t i e f i n v o or r aad is, d o o r d e h oe v eel h e id die vol g e n s h et BG D is g e l ade n te v ermi n d e re n m e t de de e l ui t lev e ri ng e n z o als v as t g ele g d op de b unk e rreceip t s. Ve r v o l g e n s w ordt e r v ast g est e l d w at de f y si e k e v o o r r aad aa n bo o rd is, d i t k a n mi d d e ls e e n   i n sp e c t or/i n spectieb e drijf g e b eur e n of v i a e e n me t i n g op h et sc h ip z e l f . V e r v o l g e n s wordt d e   admi n istratiev e v o or r aad v e rg ele k e n m e t d e daadw e r k e lij k e fysie k e v o or r aa d . O p d e ze ma n ie r w o rdt g e bor g d da t d e g e v oer d e vo o r r aadadmi n is t ra t i e altijd aa n s lu it b ij d e f ysie k   aa n wezi g e v o or r aa d e n de j uis t e w aard e w o rdt we e r g e g e v e n o p d e bala n s. Ge co n s tate e rde v er s c h ill e n   bi n n e n d e t olera n tie va n 0 , 4 % , word e n af g ebo e k t o p de voo r raad a l s z o g e h e te n ‘qua n tity a d j u stme n ts’. Bij g rot e r e v e r s c h i l l e n k a n e e n co n t r o le p l aatsvi n d e n door e e n i n specto r /i n sp e cti e b edrijf o m vast t e   st e ll e n wa a r h e t v er s c h il v a n d aa n k omt. Va n uit V i sta w o rdt d e dat a midd e ls e e n i n t e rfac e n a ar h et fi n a n ci ë le admi n istrati e s y s t eem Ve g a d o or g e zet e n k omt n a d e m aa n da f s l uiti n g de vast g e s t elde v oor r aa d w aa r de op b a la n s te staa n a ls v oor r aad ‘ f l o ati n g s t ora g e’ .   2 . 2 .3 Voorr a a d a dminist r a tie   V B h oudt e e n a d mi n ist r ati e bij va n a l le bu n k e r i n g e n di e o n der d e “ Zee v aart b u nk e rpr o c e d ure 20 1 9 ” plaa t s v i n de n . U i t d e v oo r raad admi n istratie v a n U n i e b un k ers blij k t vo o r w e l k e so o r te n e n   h o ev e el h e de n aa n g ifte n t en uit v oe r e n B G D ’s zij n o p g e maa k t . D e n iet- Un iebu n k e r s waa rv oo r e e n a a n g i f te to t w e de r uitvo e r is g e daa n e n e e n B GD is o p g e m a a k t,   w o rde n n i e t uit de vo o r r aa d admi n is t ra t i e va n h et ( v are n d) doua n e -e n t repo t u i t g es c h r e ve n . N i e t- Un iebu n k e r s blijv e n dus o n d e r d e re g eli ng va n h e t d oua n e- e n tr e pot. De r e g e li n g d oua n e- e n tr e pot   w o rdt g e z u i v e r d n adat de d o u a n e h ee f t be v esti g d dat de n ie t -U n i e bun k ers h e t d oua n e g e bied va n d e   Un ie h eb b e n v e rla t e n. Pa s daar n a word e n zi j uit de v o orr a adadmi n istratie va n h et do u a n e -e n t rep o t   u i t g esc h r e ve n .   2 . 4 U i t bunk e ren Voo r af g aa n d aa n h e t u i t bu nk er e n is er d o or VB e e n ve r k oopco n t ract g e sl o te n me t d e red e rij v a n h e t   sc h ip da t wo rdt g e bu n k er d o m e e n be p a a lde h o e ve e l h eid bu n k er o li e aa n h e n te l e v er e n . O m vast t e ste l le n d at d e h oev e el h e i d d i e is ov e re e ng e k om e n oo k daa d wer k elij k w ord t ui t g eb unk e rd   w o rdt e r e e n vo o r - e n n a m eti n g v erric h t op d e ladi ng va n d e b u nk e rlic h ter va n VB . Dit k a n w o rd e n   g edaa n d o or ee n i n sp e c t o r/ i n spectio n c o mpa n y. N adat is uit g eb unk e rd e n d e h o ev e el h e i d is vast g es t e l d, wordt e r e e n b unk e rrece i pt i n tw e ev o ud   o p g emaa k t, da t w o rdt o n d e rt e k e n d door e e n op h e t g eb unk e rde ze e sc h ip aa n w e z ig e   t e k e n i ng sb e vo e g d e . E e n sca n va n de bu n k er r eceipt wo r d t n aar h e t k a n t oor v a n V B v e rst u u r d . H et o r i g i n e e l blijft aa n bo o rd e n wor d t aa n de bijbe h b ore n de BG D g e h ec h t. W a n n ee r h e t BG D v o ll e di g is aa n g ezui v erd wo r dt dit B G D met all e bijbe h ore n de bu n k er r eceipts oo k n aar k a n t o or v ers t u u r d . A l le   d o c u m e n tatie w o rd t mi n i m aal 7 jaa r di g i t aa l b e waard i n h e t D i v a a r c h i e fsyst ee m . 2 . 4 .1 Binn e n 1 m a a nd b u nke r en   Bi nn e n éé n maa n d n a de a a n g i f te t e n (w e de r )uit v oe r l e ve r t V B de bu n k e r oli e a a n é é n of m ee r   ze e s c h e pe n i n e e n N ed e rla n dse of B e l g isc h e h ave n . A l s d e b u n k erolie bijvo o rbe e l d o p 15 m a a r t i s   v rij g e g ev e n, da n l e ve r t V B deze uit e r lij k o p 1 5 apr i l uit al s bu n k ers aa n zeesc h e p e n.   O n der n o r mal e oms t a n di g h e de n h e ef t e e n bu nk e r lic h t e r ru i m s c h oots bi nn e n 1 m a a n d d e g elade n   h o ev e el h e i d u i t g el e ve r d a ls b u nk e rs. H oew e l h e t risico op o v er s c h rijdi ng va n de t e rmij n k lei n is, w o r d t d e ze te r mij n we l g o e d i n de g ate n g e h o u de n . M o c h t i n uitzo n d erlij k e g ev a lle n e e n   t e rmij n ov e r s c h rij d i n g drei g e n , da n li g t é é n v a n d e v ol g e n de op t i e s h et me e s t v oo r d e h a n d:   1 )     Ve r zo e k om e e n mali g uitst e l i n die n aa n d e vo o r waard e n is vol d aa n   2 )     T e ru g l o ss e n i n la n dta nk e n v er k op e n aa n V S A   2 . 4 .2 Bun k err e c e i p t   Bij e l k e b unk e ri ng aa n e e n z e esc h ip wordt e r e e n b unk e r receipt i n t w e ev o ud op g e maa k t d o o r V B . H et b unk e rrec e ip t w ordt op g est e l d i n h e t E ng e ls. D e d o o r VB op g emaa k t b unk e rreceip t o m v a t d e o n derstaa n de pu n te n :   · · · · · · · · · e e n u n i e k op v ol g e n d ide n tifice e rbaar nu mm e r;   n aam, adres e n v er g u nn i ngn umme r v a n V B ;   n aam e n ad r e s v a n d e ei g e n aa r of e xploi t a n t va n h et t e b unk e re n sc h ip;   n aam e n re g ist r ati e nu mm e r va n h e t t e bu n k er e n sc h ip ;   d e plaat s va n b u nk e ri ng (b.v. A n tw e r pe n , Vlissi ng e n );   so o rt, h oe v eel h eid e n act u e le G N - c od e va n d e g el e v e r d e g o ede r e n n aam e n h a n dte k e n i n g v a n d e ei g e n aar of e xploi t a n t v a n h et t e b u nk e re n sc h ip of z ij n   v er t e g e n woo r di g er aa n b oo rd va n h e t sc h ip ;   id e n tificati e v a n h e t lev e re n d v aar t ui g ( n aa m e n r e g istr a tie nu mm e r );   h et v e r g u n n i n g nu mmer v a n de "Ver g u nn i n g d omiciliër i n g s p roced u re uitv oe r met e l e k tr o n isc h e aa n vu l le n de aa ng i f te vo o r b e n o d i g d h e de n v oor lu c h tvaa r tui g e n e n zee s c h e p e n ".   H e t bu n k er r eceipt wor d t d oor mast e r va n h et ze e sc h i p of e e n a n der b e vo e g d bema nn i n g slid v a n h e t   ze e s c h ip wo r de n af g e te k en d v oor d e o n tva ng st v a n d e d aari n op g e n ome n h o ev e e lh e i d mi n e ral e olië n . E e n exemp l a a r blijf t aa n boor d v a n h e t zee s c h ip e n h e t a n d e re ex e mpl a a r w o r dt bewaa r d aa n bo o rd   v a n d e t a n k lic h t er tot d e a f g ele v erd e h oe v eel h e id mi n e ral e o li ë n die op h e t B G D i s aa ng e te k en d i n d e   admi n istratie va n de e r k e n d b u nk e raar i s v era n tw o ord . Da a r n a w ordt h e t bu n k err e c e ipt te n mi n st e 7   jaa r i n de admi n is t ra t i e v a n d e er k e n d bu nk e raar be w aa r d .   Ve r v o l g e n s t e k e n t VB d e g ele v er d e h oe v e e l h eid aa n o p h e t BG D . 2 . 4 .3 Voor a a nm e l d i n g v a n v oor g enome n b unk e ri n g   Voo rg e n o me n bu n k erl e ve r i n g e n w o rde n e le k t ro n isc h v oor d at d e z e z a l p l aa t s v i n de n aa n d e D o ua n e   g emeld v ia h et Si n g le Wi nd ow v oo r m a ritiem e n l u c h t, uite r lij k 2 u u r v oor d e d aa d wer k elij k e le v eri n g . H i e rvo o r wordt h e t PR O -beric h t g e brui k t die g el d t v oo r p r ovia n deu r s e n sc h e epsl e v era n ci e r s . D e   bij h o r e n d e bewijss t u k k e n va n d e d aadwe rk elij k bu n k e r i n g (zoa l s d e bu n k err e c e ipts) w o rde n zor g v u ldig b e waar t . V B h oudt i n Vist a ee n z o r g vul d i g e vas t le g g in g bij, zo d at g o ed k a n word e n bij g e h o ud e n d at bin n e n e e n   maa n d z a l w o r de n g ebu n k e r d va n af h e t m ome n t dat d e b unk e rin g g o e de r e n v o or u itvo e r zij n   v rij g e g ev e n .   D e vo o r aa n m e ldi ng v a n d e l e ve r i n g be v at d e o n de r s t aa n de g e g e v e n s b evatte n :   · · · · · · · · Vito l B u nk e rs tre e dt op als er k e n d b u n k e raa r   Id e n tificatie v a n d e AGP ( N L) of h e t b e l asti n g e n t r epo t (BE ) o f h et p a rti c uli e r do u a n e- e n tr e pot N aam, I M O- e n ve r blijfs n u m m e r v a n h et ze e sc h ip w a ar uit g ebu n k e r d zal w ord e n   N aam, r e g istratie n u m m e r e n Gsm- nu mm e r va n de t a n klic h te r o f t a n k au t o w aari n h et pr o duct d at g e bu n k er d w o rdt, is g ela d e n   Pl a ats i n de h av e n waar g e b u nk e rd wor d t   D at u m e n v e r m o edelij k uur v a n aa n va ng va n de bu n k e r i n g   H oev e el h e i d e n soort (G N - cod e ) v a n el k e so o rt t e l e v e r e n mi n er a le o lië n e n sme e r mi d dele n   O p vol g e n d n umm e r v a n h e t bu n k er r eceipt   Aangiften 3 C ontroles en aangiften   3 . 1 Inlei d ing I n dit h oo f dstu k w o rdt be s c h r e ve n w e l k aa ng i f te n e r wo rde n v err i c h t e n h oe proc e s l o op t . 3 . 1 .1 A a n gifte t e n ui t voe r / a a n g i f te tot w ed e ruitvo e r   Voo r aa n va n g va n h et l ade n va n de b unk e rolie do e t V B ee n aa n g ifte t e n uitv o er ( Un ie bu n k e r s) da n   w e l e e n aa n g i f te t e n w ed e r uitv o er ( n i e t- Un ie bu n k ers) voo r d e te lad e n g o e der e n . Dit betr e ft d e sta n daa r d a a ng ift e d i e via A GS z a l w o r d e n i ng e die n d.   V B z a l z i c h b ij h e t d oe n v a n d e z e a a n g ift e n lat e n ve r te g e n woo r di g e n . Ve r m o edelij k zal dit do o r e e n   d o ua n e expedit e u r w o r d e n g e daa n . Te n tijde v a n h e t s c h rijv e n va n deze 1 e v ersi e i s d e ze k e u z e n o g   n i e t g emaa k t.   E r z a l spra k e zij n va n dir e c t e v ert e g e n woordi g i n g waa r do o r VB z o w e l aa ng e ve r al s e xp o rte ur z a l zij n. D e aa ng ift e te n uit v oe r z al zo n d e r ui t zo n d e ri ng i n N ed e rla n d w ord e n g edaa n .   N adat de g o ede r e n aa n bo o r d zij n g e n ome n e n de daadw e r k e lij k g elade n h o e v e el h eid b e k e n d is wo r dt d e op de aa n g i f te t e n (w e d e r)uit v o e r o p g e n o me n h o e ve e l h eid g e c o rri g e e rd .   3 . 1 .2 A a n gifte to t p l a a tsin g in e e n v a r end do u a ne-entr e pot   Voo r af g aa n d aa n h e t lade n v a n d e b u nk e rolie e n v o o ra fg aa n d aa n de i n die n in g va n d e aa ng if t e te n   w e de r uitvo e r w o rd e n de te lade n n ie t -U n ie b unk e rs i n h e t vare n d d o ua n e e n t r epo t v a n V B g epl a ats t .   D eze p laatsi ng saa n g ifte IM7 z a l vi a AG S w o rde n i n g edie n d.   V B z a l z i c h b ij h e t d oe n v a n d e z e a a n g ift e n lat e n ve r te g e n woo r di g e n . Ve r mo e delij k zal dit do o r e e n   d o ua n e expedit e u r w o r d e n g e daa n . Te n tijde v a n h e t s c h rijv e n va n deze 1 e v ersi e i s d e ze k e u z e n o g   n i e t g emaa k t. VB z a l z i c h direct lat e n ve r te g e n wo o rdi g e n b ij h e t d oe n v a n d e z e a a ng ift e .   N adat de g o ede r e n aa n bo o r d zij n g e n ome n e n de daadw e r k e lij k g elade n h o e v e el h eid b e k e n d is wo r dt d e op de pl a atsi ng saa n g ift e IM7 o p g e n o me n h o e ve e l h eid g e c o rri g e e rd .   3 . 1 .3 Bun k er G e leide Do c umen t ( B GD)   D i r e c t n a i n die n i ng va n de aa ng if t e n t e n (w e der)uit v oe r maa k t V B h et BG D o p . D e op h et BG D   o p g e n ome n h o e v e el h eid is g elij k aa n die op d e aa n g ift e t e n (wed e r) u it v o e r.   V B p ast h e t B G D m o de l to e z o als op g e n o m e n i n bijla g e 1 va n o n d e rd e el 1 0 0 . 0 0 .0 6 va n h et H a n db o ek D o u a n e .   H e t BGD wor d t v o o r zie n v a n e e n u n ie kn umm e r . V B h e e f t n o g g e e n b e sluit g e n om e n ov e r d e bij d eze   nu mmeri n g t e h a n t er e n s y stematie k .   H e t BGD wor d t aa n b oord b e waard z o la n g h et n o g n iet v o ll e di g is af g e sc h r e v e n. Ee n ee n maal v o lledig af g e sc h re v e n B G D w or d t n aa r h et k a n t oor va n VB g e s t uur d e n z a l d aar g ed u re n d e te n mi n st e 7 jaar   w o rde n b e waard .   Admin 4. Div e rsen   4 . 1 A d min i s t r a tie   A l le aa nk o pe n e n v er k ope n v a n V B w ord e n o p de bi nn e n Vitol g e brui k elij k e wi j ze g er e g istr e erd i n Vista . D e aa n k oop f a c t ur e n w orde n a ll e maa l g er e g istr e erd i n Vista e n de v er k oop f ac t ur e n wo rde n   v a nu i t Vista o p g emaa k t . A l l e o n d e rli gg e n de d o c u m e n tatie e n e -ma i l ve rk e e r wordt o p d e g e b rui k e lij k e wijze i n DI V A b e w aar d .   O n derz o c h t w o r d t i n h oev e rr e h et m o g e lij k is o m h et B GD v ia de d oc ume n t g e n e ratio n mod u le v a n   Vista op t e m a k e n . A ls d i t p ra k tisc h e n t ec hn isc h a l m o g elij k is zal dat p as op t e rmij n mo g elij k zij n . I n d e e erst e p eriod e z a l h e t BGD h a n dma t i g w ord e n o p g e maa k t co n fo r m h e t h ier v o o r g e n o e m d e mode l.   Voo r d e v as t l e gg in g va n e e n aa n t al specifie k e do u a n e g e g e v e n s za l oo k e e n e x c e l s h e et wo r de n   o p g ez e t. V oo r d e e e rst e o p zet w or d t ve r weze n n aa r h e t i n b ijla g e . . op g e n ome n m od e l . H e t doel v a n dit e xc e l s h ee t is o m de vo o r h et do u a n e pr o ces rel e v a n te g e g e ve n s o p e e n o v erz i c h telij k e ma n ier we e r t e g e v e n . Do o r t e v e r wijz e n n aar h et d e al, co n tr a ct e n / o f positie n u m m e r wo rdt e e n ster k e v e rbi n di n g   g ele g d m e t Vist a . D oor v e r wijzi n g n aar de aa ng i f te te n (w e de r uit v oe r ), h e t B G D e n de bu n k e r r eceipt w o rdt bo v e n di e n ee n st e rk e v er b i n din g g e le g d m e t d e doua n e aa n g ift e n . Beid e s te r k e ve r bi n din g e n   n aar ve r sc h i l le n d e d ata b r o n n e n ma k e n dit ee n tra n spa r a n t e n robu u s t e xc e l s h e e t .   4 . 2 Vers c h i ll e n tu s sen a dmin i s t r a t i e ve v o orr aa d en f y si e ke v oorr a a d   Bij h et b e oord e l e n va n ve r sc h i l le n w o r d t aa ng e sl o te n bij de v e rlies n o rm e n zo a ls me est rece n t   g ewijzi g d bij h e t B e leidsbes l uit v a n 2 5 m a a rt 2 019, nr . 2 01 9 /6 3 7 1 , S t cr t 20 19, 1 7 8 92 .   D e ve r li e s n or m vo o r z w are stoo k olie is 0,4 % . V e rsc h ill e n bi n n e n d e z e n orme n w o r de n g eac h t i nh e re n t aa n d e aard va n h et p r od u c t te zij n e n w o rd e n i n b e g insel n ie t n ad e r o n d e rz o c h t .   A l le g eco n s t at ee rd e v er s c h ille n , o o k di e b i n n e n d e v erl i es n o rme n v a lle n , word e n i n d e a d mi n istratie   v erw e r k t . Bi j e e n te k or t w o r dt dit te k ort aa n g et e k e nd op h e t BG D . Bij e e n s urp lu s wo r dt v oo r d e ze   h o ev e el h e i d e e n n ie u w B G D op g e maa k t .   Wa nn e e r de bu n k e r lic h t e r wa a rop e e n v e r s c h il w o rd t g eco n state e rd z o w e l U n ie b unk e rs als n i e t-U n i e   b unk e rs aa n boord h e ef t , da n wor d t aa n h et g e c o n sta te er d e v e r s c h il altijd de n i e t-U n i e status   t o e g e k e n d. Dit is s l e c h ts a n d ers i n die n h e t n i e t- Un ie prod u c t aa n b oo rd e e n a n d e re G N Co d e h e e ft   da n h e t p roduct waar o p h et v e r s c h il is g e co n state e rd .   4 . 3 A a n zui v ering v a n de r e geling   Aa n z u i v e ri n g va n d e re g eli ng is i n f e ite h e t aa n to n e n da t d e g oe d er e n h et do u a n e g e bied va n de U n i e   h e bbe n ve r lat e n . H et lev e r e n v a n d e o li e a l s b unk e rs a a n z e esc h ep e n s t aat g elij k a a n h e t v erlate n v a n h e t doua n e g ebi e d.   Wa nn e e r de le v eri n g i n N e derla n d plaats h e e ft, vi n d t d eze aa n zuiv e ri ng a u t o ma t i s c h plaats v i a d e e le k t ro n isc h e vo o r aa n m e ld i n g di e v ooraf g aa n d aa n ie d e r e bu n k eri n g w ordt g e daa n .   Wa nn e e r de op h e t B G D g e n oemd e h oe v eel h e id g e h e el o f g e de e ltelij k i n B e l g ië is uit g ele v erd, w o r dt   h e t v e rzoe k o m h e t uit g aa n v a n d e g oed e re n t e be v esti g e n sc h ri f telij k i ng e d ie n d bij de a f deli ng   B u l k za k e n va n de D o ua n e R o t terdam H a v e n . V B die n t h ierto e h et BGD me t b u nk e rr e c e i p ts i n alsm e de d e MR N va n de bijbe h ore n d e aa ng if t e te n (we d er)uit v oer . VB die n t d i t v er z o e k u i te r lij k 1 m a a n d e n 1 0   da g e n n a o p maa k va n de B GD i n. D e be v esti g i n g v a n h e t uitgaa n z ui v ert d e a ccij n s s c h o r s i n g sre g elin g da n w e l d e d o u a n esc h orsi ng sr e g e   li n g .   4 . 4 Afzien v a n bun k ering   Bij w ijz e va n ui t zo n d e ri ng k a n V B a fzie n va n bu n k eri n g . M o c h t z o ’ n sit u atie z i c h v o ord o e n da n z a l V B   d e g oe d er e n ter ug losse n in   e e n do o r V S A g e h uu r d e l a n d t an k . V B z a l d e te rugg e loste h o e v e el h eid aa n   VSA v e rk op e n . Te n aa n zie n va n dez e v e r k oop vi n d e n d e g ebr u i k elij k e v astl e gg in g e n plaats i n Vista e n   D I V A . D e t e r u g g elost e h o e v eel h e id wordt d oo r V B a a ng e te k en d o p h et be t re f fen d e BG D.   D e k e u z e om v a n b unk e ri n g af t e zi e n z o u bij v oor b e e ld g e maa k t kunn e n w o rde n in d i e n n a v ert r ek blij k t dat d e k walit e i t v a n d e bu n k erolie n ie t v o ldo e t a a n d e eise n va n de k la n t e n va n VB . 4 . 5 O v erl a d in g v a n b unk e rs   I n vo o r k om e n de g eva l le n k a n VB b e s l uit e n ( e e n d e el v a n ) d e b u nk e rolie va n ui t d e e n e lic h ter v a n VB n aar de a n der e a n d e re l i c h t er va n V B o v er t e pom p e n . Lo g is t i e k e r e de n e n e n k u nn e n h ie r aa n te n g ro n dsla g li g g e n . H et k a n bijvoo r be e l d e f fici e n t zij n w a nn e e r e e n v er d er we g g ele g e n sc h ip moet   w o rde n g ebu n k e r d om d i e bu n k erlic h ter m ax i maa l t e b elade n z odat de a n der e o n d e r tusse n n ie u w   p r oduct aa n bo o r d k a n n eme n .   H e t o n t v a n g e n d e sc h ip   maa k t e e n n ie u w B G D op wa a rop w o r d e n v e rw e ze n n aa r h et v o oraf g aa n d e BG D . H e t lev e re n d e sc h ip s c h rijft de o v e r g ela d e n h o e ve e l h eid af v a n h et BG D. O v e r ladi ng e n m e ldt VB mi n ima a l 2 uu r v a n t e vo r e n aa n bij d e doua n e. T1 bunker T2 bunk St Bunker receipt (T1 and T2 bunkering) The bunker receipt is a critical document in the bunkering process. It serves as evidence of the fact that the fuel mentioned on the bunker receipt has been supplied to a sea going vessel. As such it serves as evidence that the goods have left EU customs territory. The bunker receipt clears the duty suspension procedures that apply to the fuel before the bunker supply is made. Without a bunker receipt duties will become payable over the uncleared quantities. ? For each bunker supply a bunker receipt has to be issued (2 copies) ? Language: Dutch, English, German or French ? No required format, list of minimal data content provided by customs ? Bunker receipt must get a unique and sequential number ? Bunker receipt must be signed by an authorized crew member of the receiving sea going vessel ? One copy remains on board of the sea going vessel, one copy is on board of the bunker barge until the BGD quantity to which it belongs has been fully supplied to sea going vessels. It allowed to replace the original bunker receipt on board of the bunker barge for a copy. ? The bunker receipts have to be kept in the records of the bunker supplier for at least 7 years. E-AD document (T2 bunkers) ? EU bunker fuel on board of the bunker barge is covered by an e-AD document (equivalent of the Transit document for T1 bunkers). ? The loading terminals issued an e-AD via EMCS to the bunker supplier ? This e-AD is immediately and fully cleared and replaced by an e-AD issued by the bunker supplier to cover the T2 bunker fuel on board of its bunker barge. ? This e-AD is cleared by attaching bunker receipts to it, similar as the clearance of the Transit document. Intro There are currently 2 types of bunker procedures: 1. Simplified procedure for cross border bunker between The Netherlands and Belgium 2. Classic bunker process in The Netherlands and classic bunker process in Belgium ● Under the simplified process a Dutch license can be used to performed certain activities in Belgium and the other way around. Under the classic procedure there is a set of Dutch licenses for bunker supplies in The Netherlands and a set of Belgian licenses for bunker supplies that take place in Belgium. I describe the simplified cross border option in detail as that one seems most feasible. I described the national option for The Netherlands on a high level just to get an idea of how that looks like. In addition there is a national procedure in Belgium. We can elaborate on the national options if needed. To get an idea of the differences between both procedures I start with a comparison sheet. Compare Simplif Zeevaa Required licenses • Recognized bunker supplier ( erkend bunkeraar ). This license is needed to be able to supply T1 (non-EU) and T2 (EU) bunkers in Dutch and Belgian ports to sea going vessels • Requires regular cross border supply of bunker fuel. At least 4 times per month • Proper administrative and control procedures to ensure correct, timely and complete recording of all transactions. These processes need to be described in detail and will be audited before the license is granted. • Excise warehouse. This is a license for T2 (EU) bunker fuel. This license is required to load excise goods under full excise duty suspension in The Netherlands and to deliver this as bunker fuel in The Netherlands and Belgium. • Proper administrative and control procedures to ensure correct, timely and complete recording of all transactions. These processes need to be described in detail and will be audited before the license is granted. • A customs bonded warehouse license. This is a license for T1 (non-EU) fuel. This can also be a so called sailing warehouse, i.e. a bunker barge can become a customs bonded warehouse. • Proper administrative and control procedures to ensure correct, timely and complete recording of all transactions. These processes need to be described in detail and will be audited before the license is granted. • It is mandatory to supply fuel loaded in a sailing customs warehouse as bunker fuel in The Netherlands or Belgium under this ARA bunkering procedure. It is not allowed to sell such fuel as a cargo and to deliver it ship-to-ship as cargo or to discharge in a customer’s bonded warehouse on shore. Point of attention The Dutch recognized bunker supplier license issued to a Dutch entity does not allow you to load T2 bunker fuel in Belgium. The Belgian recognized bunker supplier license issued to a Belgian entity does not allow you to load T2 bunker fuel in The Netherlands If you want to be able to load T2 bunker fuel in both countries, you the recognized bunker supplier license in both member states. That means that you need a legal entity in both countries, or a legal entity in one country having a branch office in the other country. Export declaration (T2) / Re-export declaration (T1) What : The standard export/re-export declaration, no simplification allowed. Submitted electronically, requires outsourcing to specialized customs broker. Where : In the country that granted the recognized bunker supplier license and the customs bonded warehouse license. If these licenses are granted by Dutch customs to a Dutch BV and this BV loads T1 bunkers in Belgium and supplies these in Belgium to a sea going vessel, then the export/re-export declaration must be filed in The Netherlands. When : Before loading into the bunker barge for delivery to seagoing vessels. One export/re-export declaration is done for the quantity loaded on board of the bunker barge. This quantity can be supplied in several small parcels to various sea going vessels. Quality of goods may not be altered on board. Blending on board is not possible. To be investigated whether blending that doesn’t change the CN Code of all goods involved can be done. If so, it is still a very restrictive form of blending on board. Bunker Accompanying Document ( Bunkergeleidedocument BGD) Immediately when the export declaration is done, the recognized bunker supplier must issue a BGD. • This BGD contains the same quantity and quality as the export declaration. • On this BGD reference is made to the MRN ( Masterreferentienummer ) of the export/re-export declaration. • The BGD must have a unique number • The BGD are the stock records of the bunker barge • The BGD must be kept on board of the bunker barge until fully used. • Fully used BGDs are kept in the office of the recognized bunker supplier awaiting submission of the clearance request. • By means of simplification the paper BGD can be replaced by an electronic BGD. This requires an audit of the administrative procedures and IT system of the recognized bunker supplier. Bunker supply procedure • Bunker fuel for which a BGD has been issued must be supplied as bunkers to sea going vessels within 1 month. In special circumstances this can be extended with 1 month. This needs to be applied for in writing providing the reasons for the extension. Commercial optimization will not qualify as a ground for extension. • Each bunker supply must be notified in advance to the customs authorities of the EU Member State where the supply will take place. This notification has to be done at least 2 hours before the supply takes place. • The advance notification contains the following details for bunker supplies that take place in The Netherlands • Name of the recognized bunker supplier • Identification details (license number) of the excise warehouse or customs bonded warehouse • Name, IMO number and port authorities number of the sea going vessel that has to be supplied with bunker fuel • Name, registration number and mobile phone number of the bunker barge • Location of the bunker supply • Date and expected time of supply • Quantity and CN Code of bunker fuel • Bunker receipt number. • EORI number bunker supplier • Document type “EX” or “ZZZ” • BGD number • The advance notification has to be submitted as an electronic “PRO message” using single window maritime platform. • Point of attention : Registration electronic messages ( registratie elektronisch berichtenverkeer ) required. Bunker receipt The bunker receipt is a critical document in the bunkering process. It serves as evidence of the fact that the fuel mentioned on the bunker receipt has been supplied to a sea going vessel. As such it serves as evidence that the goods have left EU customs territory. The bunker receipt clears the duty suspension procedures that apply to the fuel before the bunker supply is made. Without a bunker receipt duties will become payable over the uncleared quantities. • For each bunker supply a bunker receipt has to be issued (2 copies) • Language: Dutch, English, German or French • No required format, list of minimal data content provided by customs • Bunker receipt must get a unique and sequential number • Bunker receipt must be signed by an authorized crew member of the receiving sea going vessel • One copy remains on board of the sea going vessel, one copy is on board of the bunker barge until the BGD quantity to which it belongs has been fully supplied to sea going vessels. It allowed to replace the original bunker receipt on board of the bunker barge for a copy. • The BGD and all connected bunker receipt have to be kept in the records of the recognized bunker supplier for at least 7 years. • In case of multiple BGDs, it is mandatory to assign bunker receipts of a FIFO basis to these BGDs. • By means of simplification it is possible to use electronic bunker receipts. This is only allowed after explicit approval of customs and requires a detailed audit of the IT systems. Ship to ship operations between bunker barges • These are only allowed if the goods remain under the same bunker licenses. A recognized bunker supplier using 2 barges can do a ship to ship operation between the 2 barges it uses. It is not allowed to do a ship to ship operation to a barge that falls under the license of another recognized bunker supplier. • A ship to ship operation must be notified to customs at least 2 hours in advance. This notification has to be made by sending an e-mail to the competent department. • Immediately after completion of the ship to ship operation, a new BGD is made for the receiving barge. This is not a new BGD, i.e. it seizes to be valid at the same date as the original BGD. A ship to ship operation therefore does not extend the 1 month deadline for supplying all bunker fuel mentioned on that BGD. Differences between physical stock and stock records • Differences have to be registered on the BGD immediately when determined. • Registration of a shortage. If the bunker barge only carries T1 or T2 bunker fuel, the shortage is registered on the oldest BGD (FIFO). If the bunker barge carries T1 and T2 bunker fuel, the shortage is registered on the oldest T1 BGD (FIFO). • Registration of a surplus. For each surplus a new BGD is issued that contains the comments that it relates to a surplus. If a bunker barge only carries one customs status, the surplus has that customs status. If a bunker barge carries T1 and T2 bunker fuel, the surplus has T1 status. If a surplus is found on a bunker barge that has no BGD anymore, the surplus has T1 status. • The surplus quantity requires an export/re-export declaration. Change of destination – discharging back into tank terminal • It is possible to bring the bunker fuel back under the regime from which it was loaded. T2 bunker fuel can be discharged into an excise warehouse on shore and T1 bunker fuel can be discharged into a customs bonded warehouse on shore. • This discharge has to be registered on the BGD and will reduce the quantity of the BGD. • The customs office of export needs to be notified that no bunkering will take place as that means annulment of that part of the export declaration. • The recognized bunker supplier needs to issue an e-AD via EMCS when discharging T2 bunker fuel into an excise warehouse on shore. • Point of attention : EMCS can be accessed via the web portal of Vitol Bunkers BV on the tax authorities website. There is only full access, i.e. access to EMCS means access to all tax info of this company. That limits outsourcing options. To be investigated what specific expertise is required to complete e-AD messages in EMCS. • It is not allowed to use this change of destination concept to deliver fuel as cargo via ship-to-ship operation to a customer. Clearance of the procedure • Clearance is obtained via: • Proof of export, duly signed and completed bunker receipt • Discharge in excise warehouse on share • Discharge in customs warehouse on shore • When the bunkering procedure is not properly discharged, excise duties and/or import duties will become due. Standard national Required licenses • Uitbunkeren in transito (T1 bunkering). License required to load T1 (non-EU) bunker fuel in The Netherlands and to supply it as bunker fuel in The Netherlands • Fictitious excise warehouse ( Fictief AGP). License required to load T2 (EU) bunker fuel in The Netherlands and to supply it as bunker fuel in The Netherlands Scope of the licenses These licenses only allow loading bunker fuels in The Netherlands and supplying these as bunkers to sea going vessels in The Netherlands. Cross border bunkering is not allowed. There is 1 exception that requires further investigation; this simplified procedure cannot be used to bunker vessels at locations mentioned in article 2:1-3 ADR (anchorage locations). That requires an additional license called “ Toestemming provianderen binnen territorial wateren ”. E xport /re-export declaration • This is not required when using the T1 bunkering simplification ( uitbunkeren in transito ) • For all supplied bunker fuels an export (T2) or re-export (T1) is required if the T1 bunkering simplification cannot be used. The requirement to submit the export declaration before departure has been waived in relation to bunker supplies. Transit (T1 bunkering) • Under the simplified T1 bunker procedure, bunker fuel on board of the bunker barge is covered by a NCTS Transit document. The bunker supplier has to place the goods under Transit when loading. This can be outsourced to a customs broker. Supply to other bunker suppliers (T1 bunkering) • Contrary to the simplified cross border procedure, the domestic T1 bunker procedure allows the supply of bunker fuel from one bunker trader to the other via ship to ship operation. • This does not extend the validity period of the original transit document. Formalities during supply (T1 and T2 bunkering) • Advance notification. Customs needs to be notified of each bunker supply at least 2 hours before the expected time of supply. • Document type: ZZZ in case of the T1 bunkering simplification or EX in other cases • EORI number of Vitol Bunkers BV • Name and IMO number of the seagoing vessel that will be supplied • Expected time of supply • The advance notification has to be submitted as an electronic “PRO message” using single window maritime platform. • Point of attention : Registration electronic messages ( registratie elektronisch berichtenverkeer ) required. Clearance of the procedure (T1 bunkering) • The T1 bunker procedure is properly cleared when within its validity period there are bunker receipts attached to the Transit document covering the full quantity. • If this is done too late or not for the full quantity, there is a non-clearance which gives rise to assessing import duties and excise duties. Bunker receipt (T1 and T2 bunkering) The bunker receipt is a critical document in the bunkering process. It serves as evidence of the fact that the fuel mentioned on the bunker receipt has been supplied to a sea going vessel. As such it serves as evidence that the goods have left EU customs territory. The bunker receipt clears the duty suspension procedures that apply to the fuel before the bunker supply is made. Without a bunker receipt duties will become payable over the uncleared quantities. • For each bunker supply a bunker receipt has to be issued (2 copies) • Language: Dutch, English, German or French • No required format, list of minimal data content provided by customs • Bunker receipt must get a unique and sequential number • Bunker receipt must be signed by an authorized crew member of the receiving sea going vessel • One copy remains on board of the sea going vessel, one copy is on board of the bunker barge until the BGD quantity to which it belongs has been fully supplied to sea going vessels. It allowed to replace the original bunker receipt on board of the bunker barge for a copy. • The bunker receipts have to be kept in the records of the bunker supplier for at least 7 years. E-AD document (T2 bunkers) • EU bunker fuel on board of the bunker barge is covered by an e-AD document (equivalent of the Transit document for T1 bunkers). • The loading terminals issued an e-AD via EMCS to the bunker supplier • This e-AD is immediately and fully cleared and replaced by an e-AD issued by the bunker supplier to cover the T2 bunker fuel on board of its bunker barge. • This e-AD is cleared by attaching bunker receipts to it, similar as the clearance of the Transit document. https://www.belastingdienst.nl/bibliotheek/handboeken/html/boeken/HDU/bilaterale_administratieve_overeenkomst-bilaterale_administratieve_overeenkomst.html https://www.belastingdienst.nl/bibliotheek/handboeken/html/boeken/HDU/provianderen_en_bunkeren.html https://www.belastingdienst.nl/bibliotheek/handboeken/html/boeken/HA/accijnsgoederenplaats-wettelijk_kader.html#HA-d1107e95 Standard procedure in BE Overview of standard procedure for bunker deliveries in Belgium Below is a summary of the key requirements and steps involved when applying the standard procedure:   A (re-)export transaction, including an export e-AD, must be filed for each bunker delivery. Regardless of the product’s customs status (Union or non-Union), an export declaration must be lodged in the Automated Export System (AES) , which has replaced the former PLDA system. Although bunker deliveries are exempt from certain aspects of the regular export procedure (e.g. waiver of the obligation to lodge an exit summary declaration), the competent customs office must still confirm that the goods have exited the customs territory of the Union (i.e., exit confirmation). T1 goods : The re-export procedure discharges the customs warehouse regime upon receipt of the exit confirmation. T2 goods : In addition to the export declaration, an export e-AD must be submitted via EMCS to the customs office of export. Once validated, the e-AD status changes to “accepted for export” and is assigned an ARC number. When the export movement is properly discharged (i.e., after receipt of the exit confirmation), the customs office of export will update the e-AD status to “delivered,” indicating that both the export e-AD and the excise warehouse regime have been properly discharged. Free goods : An export declaration must be lodged in AES.   The goods to be bunkered must be located at a Belgian customs-approved location (to be indicated in data element 16 15 000 000) at the time the electronic declaration is submitted.     At least two hours before the bunkering begins, a notification must be sent to the competent Belgian customs authorities (“Controleregie”). Based on prior discussions with Antwerp customs, it is recommended that the bunker vessel does not leave the quay at the terminal of loading before the export declaration is validated. A bunker receipt must be prepared and signed by the captain of the receiving vessel, including a statement of the delivered quantity.   Once validated, and in accordance with Article 335 UCC-IA, the export declaration and validated bunker receipt must be presented to the customs office responsible for the quay of loading to confirm the exit. If necessary, the initial export declaration may need to be amended.   A company not established in Belgium may use the authorizations of an authorized warehouse keeper and/or private customs warehouse from a third party, provided the activities are carried out in the name of and under the full responsibility of the authorization holder.