Outbound - Non-preferential origin
Goods leaving the terminal unchanged
Where a product leaves the terminal without having undergone any processing or blending that may affect its non-preferential origin, VTTI relies on the country of non-preferential origin registered for the relevant parcel upon first registration.
Before the origin information is used for a customs declaration, origin document or other customs or compliance purpose, CS verifies that the outbound product can be traced to the relevant inbound parcel and that no operation has taken place that may have affected its origin. Where the outbound quantity consists of product from more than one parcel, CS verifies the non-preferential origin of each respective parcel.
If the available information is incomplete or inconsistent, or if parcels with different countries of origin have been combined, the non-preferential origin of the outbound product must be determined in accordance with section 4.2.
Non-preferential origin determination forfollowing blendedblending or processed productprocessing
Blending or processing at the terminal may affect the non-preferential origin of the product concerned. Where an operation results in a new parcel, the non-preferential origin of that parcel must therefore be assessed separately. This assessment determines whether the operation confers origin or whether the origin ismust be determined by reference to the input materials.
Pending this assessment, the country of origin of the resulting parcel is registered in VTTI’s ERP system as “QU”, meaning “countries and territories not specified”. The use of QU“QU” in this context reflects that no specific country of non-preferential origin has yet been established for the resulting parcel. It does not constitute an origin determination.determination and must not be used as the country of origin in a customs declaration, origin document or other external communication.
Before the non-preferential origin is required for the placement of the parcel under a subsequent customs procedure or for another customs or compliance purpose, the terminal’s customs specialist performs and documents the origin determination.
The determination is made by applying the relevant non-preferential origin rules to the product resulting from the operation. The assessment is based on the applicablecustoms non-preferentialclassification originof rules,the resulting product, the origin and customs classification of the input materials, the nature of the operations performed and the relevant operational and inventory data recorded in VTTI’s systems. Any supporting information or documentation provided by the customer is also taken into account where relevant.
Once the determination has been completed, CS replaces “QU” with the determined country of non-preferential origin in the ERP system. The outcome and basis of the determination, together with the relevant supporting information and documentation, are retained as part of the origin audit trail.
A work instruction for non-preferential origin determination at the terminal is included here.
4. Outbound
4.1 Determine whether an origin assessment is required
De eerste stap moet onderscheid maken tussen:
goederen die ongewijzigd uitgaan;goederen die alleen zijn opgeslagen of normaal zijn behandeld;goederen die zijn geblend, verwerkt of bewerkt;goederen waarvoor de klant een oorsprongsbewijs vraagt;goederen waarvoor oorsprong op een douane- of handelsdocument moet worden vermeld.
4.2 Goods leaving the terminal unchanged
Vastleggen dat VTTI in beginsel voortbouwt op:
de inbound origin data;het inbound proof of origin;de koppeling tussen inbound en outbound quantity;aanvullende documentatie van de klant.
De procedure moet ook bepalen wat er gebeurt bij:
gedeeltelijke uitslag;splitsing van een shipment;samenvoeging van fysiek identieke goederen met dezelfde oorsprong;tegenstrijdigheid tussen inbound documentatie en een nieuwe instructie van de klant.
4.3 Goods processed or blended at the terminal
Voor bewerkte of geblende goederen zou ik de procedure met een duidelijke beslisboom laten werken.
Step 1: Define the outbound product
product description;customs classification;quantity or weight;relevante batch, tank of parcel;datum of periode van productie of blending.
Step 2: Identify the relevant inputs
inbound parcels;country of origin of each input;customs classification;quantity, weight or value;beschikbare oorsprongsdocumentatie.
Step 3: Identify the applicable origin framework
Afzonderlijk bepalen of het gaat om:
non-preferential origin;- Non-preferential origin
under a named arrangement.
Step 4: IdentifyWhere the applicablecustomer product-specificrequests originVTTI rule
Bijvoorbeeld:
wholly obtained;change in tariff classification;maximum value of non-originating materials;specific processing operation;weight-provide orquantity-based rule;combinatie van criteria.
Step 5: Assess the operations performed
Hier wordt beoordeeld:
welke operationele stappen daadwerkelijk hebben plaatsgevonden;of sprake is van processing of uitsluitend minimal operations;of de bewerking voldoet aan de toepasselijke oorsprongsregel;of aanvullende voorwaarden gelden, zoals territoriality,facilitate non-alteration of accounting segregation.
Step 6: Perform and document the calculation
Waar nodig moeten berekeningen herleidbaar zijn tot:
ERP movement data;tank movements;blending instructions;bills of material;quantities and weights;values of originating and non-originating inputs;applicable tolerances.
Step 7: Conclude on origin
De uitkomst kan zijn:
oorsprong verleend;oorspronkelijke oorsprong behouden;meerdere oorsprongen blijven van toepassing;- preferential origin
established;documentation - for an outbound shipment, CS first verifies whether the non-preferential origin
not established; onvoldoende informatie voor een conclusie.
4.4 Preferential origin upon export
Hier moet concreet worden beschreven:
wie een verzoek om proof of origin mag indienen;welke preferential arrangement de klant wil toepassen;wie formeel exporteur is;of VTTI juridisch bevoegd is het bewijs op te stellen;welk type bewijs moet worden gebruikt;welke authorisation of registration nodig is;wie het bewijs opstelt;wie het controleert en goedkeurt;hoe het bewijs aan de outbound shipment wordt gekoppeld.
De control principle kan luiden:
A proof of preferential origin may only be issued, made out or facilitated after the originating status of the outbound producthas been establishedunderproperly.Any document prepared or facilitated by VTTI must be consistent with the origin information recorded in the ERP system and must relate to the relevant outbound product and quantity. Where an application must be submitted to a Chamber of Commerce or another competent body, VTTI provides the information and supporting documentation required for that application in accordance with the applicable
preferential arrangement and the required supporting evidence has been reviewed and retained.process.
VTTI
4.5will Non-preferentialnot provide, facilitate or support an origin ofdocument outboundwhere goods
Dit verdient een eigen onderdeel, omdatthe non-preferential origin niethas alleennot eenbeen fallbackestablished isor wanneermaterial preferentieconcerns ontbreekt.regarding the determination remain unresolved.
HierinA kancopy wordenof uitgewerkt:
wanneercompletedVTTIdocument,non-preferentialthe underlying originmoetdeterminationbepalen;welkeand the relevant supporting documentation must be stored in the Document Management System and linked to the outbound parcel or shipment. The relevant document data must also be recorded in the Cargo Documents module in ERP.
Follow-up and escalation
Any doubt concerning the origin of the input materials, the customs classification of the relevant products, the nature of the operations performed or the applicable non-preferential origin rule vanmust toepassingbe is;
The terminal’s customs specialist requests any clarification or additional information required from CS, the relevant operational personnel or the customer. Where the matter involves complex or unclear origin rules, a material financial or compliance impact, possible exposure to trade measures or engagement with a competent authority, the terminal’s customs specialist may request support from CGT.
VTTI will not use or communicate a country of verwerking oorsprong verleent;