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.

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.