This document contains a description of VTTI's procedure applied at the terminals for determining, registering and applying the origin of goods.

Where VTTI lodges a customs declaration or issues or makes out origin documentation, VTTI bears a responsibility towards the customs authorities regarding the accuracy and completeness of the information provided and the authenticity, accuracy and validity of supporting documents submitted or used.

VTTI will not claim preferential tariff treatment or issue, make out or facilitate a proof of preferential origin where material concerns regarding originating status or the supporting documentation remain unresolved.

Registration of the country of non-preferential origin of inbound parcels

When sending a nomination for an inbound shipment, the customer must indicate the non-preferential country of origin of the product. This information is required before the goods can be accepted at the terminal. VTTI does not permit the discharge of product for which the non-preferential country of origin is unknown.

Purpose and use

Follow-up and escalation

Receipt of a nomination indicating preferential status

Purpose and use

Introduction

• For customs declarations, for example on release for free circulation from the customs warehouse or on export;
• For the application of commercial policy measures such as anti-dumping duties and sanctions; and
• Where a customer requests non-preferential origin documentation.

Origin determination for goods that remained unchanged during their stay at the terminal

• the outbound product can be traced to the relevant inbound parcel(s); and
• no operation has taken place that may have affected its origin.

• operations limited to the storage and preservation of the product, such as circulation or heating in the tank;
• "minimal operations" listed in article 34 UCC-DA, the following of which may be relevant for VTTI's business:
  • operations to ensure the preservation of products in good condition during transport and storage or operations facilitating shipment or transport of the product;
  • simple operations consisting of the removal of dust, sifting, screening or washing;
  • Changes of packing and the breaking-up of consignments, the simple placing in bottles, cans, flasks and all other simple packaging operations;
  • Marking;
  • Change of use;
  • A combination of two or more of the above operations.
• "simple processes" specified in the Commission's list rules. For example, for products of Chapter 27, the following operations are regarded as simple processes not conferring origin: 
  • cleaning;
  • decantation;
  • desalination;
  • water separation;
  • filtering;
  • colouring;
  • marking;
  • or any combination of the above.
    

Origin determination following blending or processing

This means that processing carried out at the terminal is deemed to confer EU non-preferential origin on a product classified under HS heading 2707, provided that the non-EU originating materials undergo a change in tariff heading (CTH). In other words, the rule is satisfied where the non-EU originating input materials are classified under an HS heading other than 2707 and the resulting product is classified under HS heading 2707.

• a chemical reaction;
• atmospheric or vacuum distillation, or extraction by means of selective solvents (applicable to headings 2707, 2710 to 2713 and 2715);
• processing resulting in a change of tariff heading, where the heading rule so provides; or
• deliberate and proportionally controlled mixing or blending of materials to conform to predetermined specifications, resulting in a product with physical or chemical characteristics that are relevant to its purposes or uses and different from those of the input materials.

Completion

• the outcome and basis of the determination, together with the relevant supporting information;
• the customer's nomination;
• the information provided by the customer on the specification and origin consequences of the blend; and
• the outcome of the reasonableness check.

Non-preferential origin documentation

1. a Certificate of origin issued by the competent authority (in the Netherlands, the Chamber of Commerce (KVK)) at the request of the exporter. VTTI provides the information and supporting documentation required for the application;
2. Terminal Origin Declaration issued by VTTI.

• identifies the terminal, the outbound product, quantity and shipment;
• states that it concerns non-preferential origin determined in accordance with Articles 59 and 60 UCC, on the basis of information provided by the customer and VTTI's own records;
• states that it is not a proof of preferential origin and cannot be used to claim preferential tariff treatment;
• is signed by a person authorised to do so; and
• is never titled "statement on origin" or "certificate of origin", to avoid confusion with preferential proofs of origin and official certificates.

A checklist that supports CS in issuing non-preferential origin documentation is included here 

Follow-up and escalation

Any doubt concerning any of the following must be resolved before the origin is used for customs or compliance purposes:

• the origin of the input materials;
• the customs classification of the relevant products;
• the nature and purpose of the operations performed;
• the applicable non-preferential origin rule.

Recording and retention

Introduction

Preferential origin of an outbound product becomes relevant where the customer requests a proof of preferential origin for an outbound shipment. With such a proof, the product can be imported into the country of destination at a lower (often 0%) import duty rate under a trade agreement between the EU and that country.

Before performing an assessment, CS identifies:

• the product and quantity concerned;
• the country of destination; and
• the trade agreement under which the preferential origin is to be assessed.

Whether VTTI can facilitate a proof of preferential origin depends on the destination and the trade agreement concerned. Requests are assessed case by case by the customs specialist at the terminal, who checks which proof of origin is required under the relevant trade agreement.

This section only applies where the customer requests VTTI to make out or obtain a proof of preferential origin for an outbound shipment. Where the customer makes out a proof of preferential origin itself, this falls outside the scope of this procedure. In that case, VTTI has no role in the origin assessment or the proof of origin, bears no responsibility for it and performs no checks.

Required information and documentation

It is the responsibility of the customer to provide the terminal with the supporting information and documentation to substantiate a preferential origin claim. If insufficient information is provided, VTTI will not issue or request any proof of origin. VTTI keeps a record of all supporting evidence provided by the customer.

For product originating in the EU, the supporting documentation is a supplier's declaration (SD) or a long-term supplier's declaration (LTSD). In this signed declaration, the supplier of the product confirms that the goods originate in the EU under the rules of origin of the relevant trade agreement. An LTSD covers all shipments of the product during a specified period of up to 24 months. The official template for the relevant trade agreement must be used.

Upon receipt of an SD or LTSD, CS checks:

• whether the country of origin is mentioned for each parcel;
• whether all combinations of CN code and product description that may be dispatched under the trade agreement are covered by a valid SD or LTSD. If not, CS requests the missing declaration from the customer as soon as possible;
• whether the SD or LTSD is still valid;
• whether the correct wording for the relevant trade agreement is used. This is checked upon receipt of each new or renewed declaration;
• whether the declaration is signed. The declaration must bear a handwritten signature. However, where both the declaration and the invoice are drawn up electronically, the declaration may be electronically authenticated, or the supplier may give a written undertaking accepting full responsibility for each declaration that identifies it as if it had been signed by hand.

CS stores the SD or LTSD in the Document Management System (part of VTTI's ERP) with a reference to the respective parcel(s), and records the relevant document data in the Cargo Documents module in ERP. The latest version of each declaration is always kept on file.

Goods leaving the terminal unchanged

Where the goods leave the terminal unchanged, VTTI relies on the SD or LTSD recorded for the relevant inbound parcel(s). CS verifies that the outbound goods can be traced to the relevant inbound parcel(s) and are covered by the available documentation.

A load is only eligible for a proof of preferential origin if all parcels included in the load are of preferential origin under the relevant trade agreement. For shipments to the UK under the TCA, this means that only parcels of EU or UK origin can be included. If a parcel of any other origin is included in the load, for example Norway, no proof of preferential origin can be issued, even if supporting documentation for that parcel is available.

In case of doubt, CS reaches out to the customs specialist at the terminal.

Goods blended or processed at the terminal

Where the goods have undergone blending or processing at the terminal, the preferential origin of the resulting product must be assessed under the relevant trade agreement. This assessment is based on the information provided by the customer in combination with the information available in VTTI's systems. The customs specialist at the terminal performs the assessment based on:

• the relevant product-specific origin rule included in the FTA;
• the originating status of the input materials; and
• the operations performed at the terminal.

Proof of preferential origin

Where the originating status of an outbound product has been established, the customs specialist at the terminal determines which form of proof may be used under the relevant trade agreement and whether VTTI is entitled to issue, make out or facilitate that proof.

VTTI will only issue, make out or facilitate a proof of preferential origin where:

• the originating status of the product has been established and substantiated;
• the required form of proof is permitted under the relevant trade agreement;
• the relevant formal requirements are met; and
• the proof can be linked to the relevant outbound product, quantity and shipment.

Where VTTI makes out a statement on origin, it does so in its own name, stating VTTI's REX number (Registered Exporter number). In that case, the customer provides VTTI with all supporting documentation required to prove the origin of the product upon request, for example in the event of a verification by the customs authorities.

Where a proof must be issued or endorsed by a customs authority or another competent body, VTTI may facilitate the application based on the completed origin assessment and the available supporting documentation.

Where no proof of preferential origin can be issued, for example because not all parcels in the load are of preferential origin, the customer may request a Terminal Origin Declaration. A Terminal Origin Declaration is not a proof of preferential origin and cannot be used to claim preferential tariff treatment.

Recording and retention

The origin assessment, its outcome and the supporting documentation are retained as part of the origin audit trail. Any proof of origin issued, made out or facilitated for the outbound shipment is stored in the Document Management System and linked to the relevant parcel or shipment. CS records the relevant document data in the Cargo Documents module in ERP. Records are retained for at least seven years.

Follow-up and escalation

Any doubt regarding any of the following must be resolved before preferential origin is documented:

• the relevant trade agreement;
• the originating status of the input materials;
• the applicable origin rule; or
• the required proof.

In case of doubt, CS reaches out to the customs specialist at the terminal. Where the matter is complex, has a potentially material financial or compliance impact or requires engagement with a competent authority, the customs specialist requests support from CGT.

VTTI will not issue, make out or facilitate a proof of preferential origin while material concerns regarding the originating status of the product or the supporting documentation remain unresolved.