Nomination details customs and excises
This document explains what information and supporting data we need from our Customers during the Nomination process to enable us to provide customs and excise services smoothly and correctly.
It also provides context on why certain information is needed, how it is used, and why it is important that the information is complete, accurate and available before an activity is ready for execution. The aim is to create a shared understanding of the data requirements and help Customers provide the right information at the right time.
- Introduction
- Commodity Code | 10 Digits Taric
- Customs status and Type of goods
- Origin
- Customs value
- Storage facility
Introduction
All activities commence with a Nomination, through which the Customer provides the instructions and relevant details for the planned activity. The Nomination process covers the activity from the initial “Planned” phase through to “Ready for Execution”.
During this process, information and supporting documentation are progressively provided by the Customer. By the time an activity reaches “Ready for Execution”, all information relevant to the customs and excise services to be performed must have been provided and validated.
This is necessary to enable the Terminal to perform the required customs and excise activities correctly and within the applicable deadlines. This includes, for example, the timely and accurate lodging of customs declarations and the maintenance of timely, correct and complete records in accordance with the applicable customs and excise legislation, authorisations and licences.
The Customer is therefore responsible for providing complete, accurate and timely information and supporting documentation as part of the Nomination process. The Terminal can only perform its customs and excise services on the basis of the information and documentation provided and validated before the activity reaches “Ready for Execution”.
Commodity Code | 10 Digits Taric
To comply with EU customs regulations, all goods requiring customs declarations must be classified using a 10-digit TARIC (Integrated Tariff of the European Union) code. This code determines the applicable duties, taxes, and restrictions.
Goods brought to the Terminal
10-Digit Commodity Code (TARIC)
When a customs declaration is required, the goods must be declared using the applicable 10-digit commodity code (TARIC code). As the Company provides customs services on behalf of the Customer, the Customer is responsible for timely providing the 10-digit TARIC code for the Product whenever a customs declaration is required.
The Customer shall provide the 10-digit Commodity code
The TARIC (Integrated Tariff of the European Union) is the EU's database containing the customs tariff and other measures applicable to the import and export of goods. The applicable TARIC code determines which customs and trade measures may apply to a particular Product, such as customs duties, tariff measures, restrictions, licences, or other requirements.
Providing the correct TARIC code is therefore an important part of the information required to prepare and lodge a customs declaration correctly. It also ensures that the applicable EU measures are applied consistently and that the relevant customs data can be recorded and reported correctly.
The Customer should provide the TARIC code sufficiently in advance of the planned customs activity to allow the Company to validate the information and, where relevant, identify any additional data or supporting documentation that may be required before the declaration can be lodged.
Key Points for Customers
| Requirement | Description |
|---|---|
| What to provide | 10-digit TARIC code per Product |
| When to provide | Before or upon delivery of goods to the Terminal and when registering a blend |
| Why it matters | Ensures accurate customs declaration and regulatory compliance |
| Additional information | TARIC database available via the EU Commission's TARIC Consultation Tool |
Classification of Blended Products
Purpose
Where two or more products or components are blended, mixed or otherwise combined before being declared to Customs, the resulting product may require a different customs classification from the individual components.
The customs classification must therefore be determined based on the product in the form in which it is presented and declared to Customs.
Customer Responsibility
The Customer is responsible for determining and providing the correct 10-digit TARIC commodity code for the blended product.
The Customer shall provide the 10-digit TARIC code that specifically applies to the final blended product being declared, and not merely the commodity codes of the individual components used to produce the blend.
Where a product consists of multiple components, the Customer should assess whether the blending or mixing of those components results in a different classification under the applicable customs tariff rules.
Information to be Provided
For each blended product for which a customs declaration is required, the Customer shall provide:
the product description and commercial name;
the composition or relevant constituent components, where relevant to classification;
the applicable 10-digit TARIC code for the final blended product.
The Customer must inform the Company without undue delay where the composition or characteristics of a blended product change in a way that may affect its customs classification.
Use of the Information by the Company
The Company will use the TARIC code and other information provided by the Customer to prepare and/or lodge the relevant customs declaration and to perform the agreed customs-related services.
The Company does not assume responsibility for the underlying classification determination where the Customer is responsible for providing the commodity code.
If the information provided is incomplete, inconsistent or appears not to correspond with the product being declared, the Company may request additional information or clarification before processing the customs declaration.
Why Accurate Classification Matters
The classification of a blended product may determine, among other things:
the applicable customs duty rate;
import or export measures;
licensing or authorisation requirements;
prohibitions and restrictions;
applicable customs exemptions or reliefs; and
other regulatory requirements linked to the commodity code.
Providing the correct classification for the final blended product is therefore essential to ensure that customs declarations are accurate and that the relevant customs and regulatory measures are correctly applied.
Practical Example
If Product A and Product B each have their own individual TARIC codes and are subsequently blended to create Product C, the TARIC code for Product C cannot automatically be derived by using the code of Product A or Product B.
The Customer must determine the classification applicable to Product C as the blended product and provide the corresponding 10-digit TARIC code to the Company before the customs declaration is prepared or lodged.
What to expect from the Company
The Customer remains responsible for providing the correct 10-digit TARIC code.
Correctness of the TARIC Code
The Company shall, based on the information and documentation available to it, endeavour to perform a reasonableness check of the TARIC code provided by the Customer. This may include reviewing relevant product information and supporting documentation, such as a Certificate of Analysis, Product Specification or Safety Data Sheet.
Any such review is intended to identify apparent inconsistencies or discrepancies and does not constitute a determination or confirmation of the correct customs classification.
The Customer remains solely responsible for determining and providing the correct 10-digit TARIC code applicable to the Product and for ensuring that the information provided to the Company is complete, accurate and up to date.
Where the information provided gives rise to a reasonable doubt regarding the TARIC code, the Company may request additional information or clarification from the Customer before preparing or lodging the customs declaration.
Commercial Description
To enable the Product to be correctly identified and declared, the Customer shall, in addition to the TARIC code, provide a complete, accurate and sufficiently specific commercial description of the Product.
The description shall reflect the actual Product being declared and should contain sufficient information to distinguish the Product from other products with similar or related characteristics.
Where relevant for the identification or classification of the Product, the description should include information such as the product type, composition, grade, relevant specifications or other characteristics.
The Customer shall ensure that the commercial description provided to the Company is consistent with the Product, the TARIC code and the supporting documentation.
The TARIC code must be supported by a complete and accurate description of the Product.
Customs status and Type of goods
The determination and maintenance of the correct customs status of products are essential elements of customs compliance and supervision. In addition, it is necessary to establish whether products are subject to excise duty legislation, as the treatment, storage, movement, and reporting requirements may differ significantly for excise-controlled goods.
Customs status
The Customer shall provide the Company with the applicable customs status of each Product brought to, delivered to or otherwise handled by the Company.
The customs status determines whether the Product is considered Union or non-Union goods for customs purposes and may affect the customs procedures and documentation required when the Product is moved, stored or declared.
Always provide the customs status of the Product: Union (T2) or non-Union (T1).
Non-Union Customs Status
Non-Union goods are goods that do not have Union customs status.
This includes, for example, goods imported from outside the European Union that have not yet been released for free circulation.
Non-Union goods are commonly referred to in practice as bonded goods or T1 goods, although these terms refer to specific customs procedures or proof of customs status and should not be regarded as interchangeable with the legal definition of non-Union goods.
The Customer shall identify the Product as having non-Union customs status where applicable and provide the relevant customs documentation or reference enabling the customs status to be verified.
Union Customs Status
Union goods are goods that have Union customs status. This includes:
a) goods wholly obtained in the customs territory of the European Union, without incorporating goods imported from outside the Union;
b) goods imported from outside the European Union and released for free circulation; and
c) goods obtained or produced in the European Union exclusively from goods referred to under points (a) and (b).
Union goods are commonly referred to in practice as domestic goods or T2 goods. Where relevant, the Customer shall provide the documentation or information required to substantiate the Union customs status.
Customer Responsibility
The Customer is responsible for providing the Company with the correct customs status of the Product and for ensuring that the information and supporting documentation provided are complete, accurate and up to date.
Where the customs status cannot be established based on the information provided, the Company may request additional information or documentation before performing the relevant customs service.
Type of products
In addition to the customs status of a Product, the Customer shall provide the information required to determine whether the Product is subject to specific excise formalities or controls.
The applicable treatment depends, among other things, on the commodity code, the nature and intended use of the Product and the applicable excise legislation.
Where excise controls apply, identify the Product as ‘AAD’; alternatively, where no specific excise handling is required, use ‘FREE’.
Excise Controlled
Certain Products with Union customs status may qualify as excise goods. In the energy industry, this typically concerns energy products that are used or intended for use as motor fuel or heating fuel.
This may also include alcoholic products, such as ethanol, including where ethanol is used as a component of a fuel blend.
Depending on the applicable commodity code and the circumstances of the Product, excise goods may be subject to specific excise controls and formalities. Where such controls apply, the Product must be identified as Excise Controlled so that the Company can apply the appropriate procedures when performing its customs and related services.
For operational purposes, Products requiring such excise controls are commonly referred to as having an “AAD” customs status. “AAD” is not a customs status in the legal sense, but is used as an operational designation to indicate that specific excise handling and formalities may be required.
The Customer does not need to provide a separate indication of the excise-control status where the Product is identified as “AAD” in the relevant customs status field.
Uncontrolled
Products that are not subject to excise legislation, as well as excise goods that are not subject to the relevant excise controls or formalities, do not require specific excise handling by the Company.
For operational purposes, these Products are commonly referred to as having a “FREE” customs status.
“FREE” is not a customs status in the legal sense. It is an operational designation used to indicate that no specific excise-controlled handling is required based on the information provided.
The Customer does not need to provide a separate indication of the excise-control status where the Product is identified as “FREE” in the relevant customs status field.
Customer Responsibility
The Customer is responsible for providing complete and accurate information regarding the Product, including its commodity code, nature and intended use where relevant to determining its excise treatment.
Where the Company identifies an apparent inconsistency between the Product information provided and the indicated excise treatment, the Company may request additional information or documentation from the Customer before performing the relevant customs or excise service.
Origin
The Customer shall provide the applicable origin of the Product and, where relevant, the supporting information and documentation required to substantiate that origin.
Origin information provided when Products are received at the Terminal is also relevant for subsequent movements and loading operations. Where Products are later loaded or otherwise removed from the Terminal, the origin of the Product being loaded may need to be established based on the origin of the components or quantities from which that Product is composed.
The Customer shall therefore provide accurate origin information when Products are received and shall provide the corresponding substantiating documentation where applicable. This information must remain available for subsequent determination of the origin of Products loaded from the Terminal.
Origin requirements can differ depending on whether non-preferential origin or preferential origin is concerned. The Customer shall clearly distinguish between the two where both are relevant.
Non-Preferential Origin
Unless specifically stated otherwise, a reference to the origin of a Product in the context of customs declarations refers to its non-preferential origin.
Non-preferential origin is used, among other things, to determine the applicable Most-Favoured-Nation (MFN) treatment and for the application of Commercial Policy Measures, such as:
anti-dumping and countervailing duties;
trade embargoes;
safeguard measures;
quantitative restrictions and tariff quotas;
trade statistics;
public procurement requirements; and
origin marking requirements.
The European Union applies its own non-preferential rules of origin. These rules may differ from the rules applied by other countries.
The Customer shall therefore provide the country of non-preferential origin applicable for EU customs purposes. The country of origin used for another jurisdiction or for another purpose cannot automatically be assumed to be the origin applicable for an EU customs declaration.
Where the origin depends on processing, manufacturing, blending or other operations performed in more than one country, the Customer shall provide sufficient information to establish the applicable EU non-preferential origin.
For EU customs purposes, the applicable non-preferential origin must be determined under EU rules—not necessarily the rules of the country of shipment or another jurisdiction.
In particular, where a Product is received at the Terminal and subsequently blended, combined, transferred or otherwise incorporated into a Product that is loaded from the Terminal, the origin information of the Products and components received at the Terminal may be required to determine the non-preferential origin of the Product ultimately loaded.
The Customer shall therefore ensure that, for each relevant quantity received, the origin and the supporting documentation provided at receipt are available for subsequent use in determining the origin of Products loaded from the Terminal.
Where a Commercial Policy Measure applies or may apply based on origin, the Customer shall specifically identify this to the Company and provide any additional information or documentation required to determine the applicability of the measure.
Preferential Origin
Preferential origin is relevant where the Customer intends to claim preferential tariff treatment under an applicable free trade agreement, preferential arrangement or other autonomous arrangement.
Preferential origin is not the same as non-preferential origin and must be supported by the applicable origin rules and proof.
Preferential origin is obtained only where the Product fulfils the specific origin criteria applicable under the relevant agreement or arrangement. Depending on the applicable rules, this may require the Product to be wholly obtained in a particular country or to have undergone specified processing or working there.
Preferential origin may allow Products traded between participating countries to benefit from a reduced or zero rate of customs duty.
The Customer shall not assume that the country of non-preferential origin is automatically the country of preferential origin. The two concepts are determined under different rules and may produce different results.
Where a Product is received at the Terminal and is subsequently blended, combined, transferred or otherwise incorporated into a Product that is loaded from the Terminal, the origin information and supporting documentation relating to the Products and components received at the Terminal may be relevant to determining whether the Product ultimately loaded qualifies for preferential origin.
The Customer shall therefore provide and maintain, for each relevant quantity received:
the applicable preferential country of origin;
the relevant preferential trade agreement or arrangement, where applicable;
the required proof or statement of origin;
any supplier declaration or other supporting documentation required under the applicable rules; and
any other information necessary to demonstrate that the Product fulfils the applicable preferential origin requirements.
The information and documentation available at receipt may form an essential part of determining the origin of the Product subsequently loaded. The Customer shall therefore ensure that the origin information and its supporting documentation are provided at the time the relevant Products are received and remain available for subsequent origin determinations.
The Customer remains responsible for ensuring that the Product fulfils the applicable preferential origin criteria and that any proof or statement of origin provided to the Company is valid and accurate.
Customs value
The Customer shall provide the customs value of the Product for the customs declaration, together with the supporting information and documentation necessary to substantiate that the customs value provided is correct.
Transaction value
As a main rule, the customs value is based on the transaction value, being the price actually paid or payable for the goods when sold for export to the customs territory of the European Union.
The transaction value generally comprises the total payment made or to be made by the buyer to the seller as a condition of the sale of the imported goods.
The customs value provided by the Customer shall therefore reflect the applicable transaction value and any additions required under the customs valuation rules.
Where applicable, the customs value shall also take into account amounts that are not already included in the transaction value, including:
payments made by the buyer to a third party for the benefit of the seller in respect of the imported goods; and
the costs of transport and insurance of the imported goods up to the place where the goods are brought into the customs territory of the European Union.
The Customer shall ensure that such amounts are included in the customs value where required.
Transport and Insurance Costs
Transport and insurance costs up to the relevant place of entry into the EU customs territory are relevant for customs valuation where they are not already included in the transaction value.
The Customer shall provide the customs value on the basis of the applicable delivery terms and commercial arrangements and, where relevant, provide supporting documentation demonstrating how transport and insurance costs have been treated.
For example, where the Product is purchased on a CIF EU port basis, the freight and insurance costs up to the relevant EU port will typically already be included in the invoice price. These costs should therefore not be added to the customs value a second time.
Where the applicable Incoterm or commercial arrangement does not include the relevant transport or insurance costs, the Customer shall ensure that the customs value provided reflects the applicable customs valuation requirements.
Supporting Information and Documentation
The Customer shall provide sufficient supporting information and documentation to allow the Company to perform a reasonableness check of the customs value provided.
Depending on the circumstances, this may include:
the commercial invoice;
the applicable Incoterm or other delivery conditions;
transport and insurance documentation;
documentation relating to payments made to third parties for the benefit of the seller; and
other documentation relevant to the determination or confirmation of the customs value.
The Customer remains responsible for providing the correct customs value and for ensuring that the customs value and supporting information provided are complete, accurate and up to date.
Market value
In certain circumstances, the customs value may not be based on an invoice or transaction value. This may occur, for example, where:
no customs duty is payable based on the applicable commodity code;
a zero or reduced duty rate applies based on preferential origin; or
the applicable customs duty is a specific duty based on the quantity, weight or volume of the Product rather than its value.
In the energy industry, and subject to the applicable arrangements or agreement with the customs authorities, it may in such circumstances be possible to use an appropriate market value as the basis for the customs value. An example of such a market value is a relevant Platts quotation or other recognised market reference applicable to the Product and relevant period.
Where this approach applies, the Customer may provide the relevant market value in the Nomination for T1 Product.
The Customer shall ensure that the market value provided is appropriate for the Product, quantity, relevant period and applicable market reference and shall provide sufficient information to substantiate the value used.
The use of a market value rather than an invoice value is subject to the applicable customs valuation rules and, where required, the agreed arrangements with the relevant customs authorities. The Customer shall inform the Company where such an arrangement applies to the Product.
Storage facility
The Customer shall inform the Company whether Products brought to or stored at the facility have Union (T2) or non-Union (T1) customs status.
The storage of Union and non-Union goods at the same facility is subject to the conditions and authorisations applicable to the Company's customs warehouse and the relevant customs procedures.
Where applicable, the Company will determine whether the Products may be subject to common storage.
Storage of Union and Non-Union Goods
Common storage is only possible where Products are sufficiently fungible to be treated as the same commercial quality.
Common Storage
Subject to the conditions of the Company's customs warehouse authorisation, Union and non-Union goods may, in certain circumstances, be stored together without physical segregation.
Common storage may be applied where it would be impossible, or would only be possible at disproportionate cost, to identify the customs status of each individual quantity of goods at all times.
In such cases, the different customs statuses are controlled through accounting segregation. The Company's records must allow the quantities held under each customs status and, where applicable, the relevant origin of the goods to be identified and accounted for separately.
Common storage is only appropriate where the Products are sufficiently equivalent. As a general operational criterion, the Products should have:
the same eight-digit CN code;
the same commercial quality; and
the same technical characteristics.
The underlying principle is that the Products must be sufficiently fungible for the purposes of common storage. As an operational rule of thumb, it should not matter to the Customer which physical quantity of the fungible Product is delivered, provided that the quantity, quality and other relevant characteristics are equivalent.
If the Customer has a specific reason why a particular physical quantity must remain identifiable or physically segregated—for example because of differences in quality, contractual requirements, origin, ownership or other commercial characteristics—the Products should not be treated as fungible for common-storage purposes.
Commercial Policy Measures
Common storage and accounting segregation cannot be applied where Commercial Policy Measures apply to the Products, such as anti-dumping or other trade defence measures that distinguish goods based on their origin or other characteristics.
For customs purposes, the application of such measures means that the relevant goods are treated as having a different commercial quality, even where the physical characteristics of the Products are otherwise identical. Consequently, the goods cannot be treated as fungible for common-storage purposes and must be physically identifiable and segregated as required to ensure the correct application of the applicable Commercial Policy Measures.
Products subject to Commercial Policy Measures, such as anti-dumping duties, cannot be treated as fungible solely because their physical characteristics are identical.
The Customer shall inform the Company where any Commercial Policy Measure may apply to the Product, including where this depends on the origin of the Product.
The Company may require physical segregation where the conditions for common storage are not met or where this is necessary to ensure compliance with the applicable customs authorisation, Commercial Policy Measures or accounting requirements.
Accounting Segregation
Where Products with different customs statuses and/or origins are stored within the licensed storage facility, the Customer shall provide the information required to allocate the relevant customs status and, where applicable, origin to the Product.
The licensed storage facility comprises an integrated system of infrastructure, including storage tanks and the associated network of pipelines, lines, manifolds, pumps and other infrastructure through which Products are received, transferred, stored and moved. As a result, the physical location of Product within the facility does not allow its customs status or origin to be physically identified at all times.
Accounting segregation distinguishes Product by customs status and origin where physical identification is not possible at all times within the licensed facility.
For this reason, where common storage is permitted, the distinction between Products of different customs status and/or origin is made through accounting segregation. This means that the Customer must provide accurate information identifying the customs status and, where applicable, origin of the quantities of Product delivered to, stored within or removed from the licensed facility.
The Customer shall therefore provide, as applicable:
the customs status of the Product, e.g. T1 or T2;
the customs origin of the Product where this is relevant for customs purposes;
the quantity of Product concerned;
the relevant customs declaration or other customs reference supporting the customs status;
the relevant information required to establish the origin; and
any information indicating that the Product is subject to specific customs measures based on its status or origin.
The Customer shall ensure that this information is provided accurately and in a timely manner and corresponds to the actual Product and the applicable customs declaration or procedure.
Where the Customer requires different customs statuses or origins to remain physically identifiable, or where a Commercial Policy Measure such as anti-dumping applies, the Customer shall inform the Company accordingly. In such circumstances, accounting segregation and common storage may not be applicable.
The Customer should therefore not assume that Products can be treated as physically identifiable merely because they are received into or stored in different parts of the facility. The relevant customs status and origin must be provided to the Company so that the appropriate allocation can be made based on the applicable customs procedure.