Nomination details customs and excises

Any activity starts with a Nomination in which the customer provides instructions and details from the 'planned' phase up until all is 'ready for execution'. In that process data is received where before 'ready for execution', all relevant data must be received and validated to enable the Terminal to provide services in relation to customs and excises, such as lodging customs declarations and keeping a timely, correct and complete record keeping in relation to the relevant customs and excise licenses.

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.

Commodity Code | 10 Digits Taric

Goods brought to the Terminal

Customer Obligation

When using the Terminal's customs services, the Customer is responsible for providing the correct 10-digit TARIC code for each product subject to a customs declaration.


What is TARIC?

TARIC is the European Union?s integrated tariff system. It is a centralised and multilingual database that consolidates:

The purpose of TARIC is to:


Key Points for Customers


RequirementDescription
What to provide10-digit TARIC code per product
When to provideBefore or upon delivery of goods to the Terminal
Why it mattersEnsures accurate customs declaration and regulatory compliance
Additional informationTARIC database available via the EU Commission's TARIC Consultation Tool
E.g. Gas oils

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Commodity Code | 10 Digits Taric

Classification of Blended Products

Overview

When two or more products are blended, the resulting blended product may fall under a different customs classification than its individual components. This can significantly affect the applicable duties, regulatory requirements, and import/export controls.

Customer Obligation

To ensure that customs declarations remain accurate and compliant, the Customer must provide the correct 10-digit TARIC code specifically related to the blended product.


Why This Matters

Blended products may have:

  • Different duty rates;

  • Additional regulatory or licensing requirements;

  • Specific restrictions or exemptions.

Accurate classification ensures that the Terminal can:

  • Lodge compliant customs declarations;

  • Avoid delays, fines, or audits;

  • Maintain legal and procedural integrity under EU customs law.


Commodity Code | 10 Digits Taric

What to expect from the Company?

Correctness of the Taric code

Company shall endeavour to validate the Taric code provided by the Customer based on the available information and documentation (e.g. Certificate of Analysis). However, the correctness of the Taric code shall remain the sole responsibility of the Customer.

Commercial description

To allow identification of the Product, the Customer shall, in addition to the Taric code, provide a correct and complete 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 and Type of goods

Customs status

The Customer shall provide one of the following customs statuses for any Product brought to the Company:


Non-Union customs status

Status other than Union status, also commonly referred to as Bonded or T1.


Union customs status

  1. Goods wholly obtained in the EU, not incorporating goods imported from outside the EU;

  2. Goods imported from outside the EU, released for free circulation;

  3. Goods obtained or produced in the EU solely from goods as mentioned under a and b.

 

The Union customs status is commonly referred to as T2 or domestic.

Customs status and Type of goods

Type of products

Excise Controlled

Depending on the commodity code, products with Union customs status (T2 goods) may qualify as excise goods. Within the energy industry, this typically concerns products that can be used as motor fuel or heating fuel. It also includes certain alcoholic products, such as ethanol, that are used in fuel blends. Ethanol is itself subject to excise duty legislation and is therefore considered an excise good.

Based on their commodity code and intended use, most excise goods are subject to excise control requirements. These requirements impose specific administrative and operational formalities relating to the storage, movement, and handling of such products. To ensure compliance with these obligations, the relevant products must be classified as “Excise Controlled”.

Within the Company, products subject to excise controls are commonly referred to as having “AAD” status. Although “AAD” is not an official customs status, the designation serves as an operational indicator that the product is subject to specific excise handling and control requirements. For internal purposes, no separate designation is required other than recording the status as “AAD”.


Uncontrolled

Products that qualify as excise goods but are not subject to excise control measures, as well as products that do not qualify as excise goods, do not require any specific treatment from a customs or excise control perspective.

Within the Company, such products are commonly referred to as having “FREE” status. Although “FREE” is not an official customs status, the designation serves as an operational indicator that no specific excise control procedures apply to the product. For internal purposes, no separate designation is required other than recording the status as “FREE”.