Risk and responsibility
When allocating risk and responsibility for origin, a distinction must be made between the public law position and the contractual relationship between VTTI and the customer.
Where VTTI lodges a customs declaration or issues or makes out origin documentation, VTTI may bear responsibilities 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 is not the producer or owner of the goods and generally has limited visibility of the supply chain, production process and sourcing of the materials before they arrive at the terminal. For information relating to that stage, VTTI therefore relies on the origin information and supporting documentation provided by the customer. VTTI does, however, have visibility of the movements and operations involving the goods at the terminal, including any processing or blending performed there. Where relevant, this operational information is taken into account when determining the origin of an outbound product.
Under the contractual arrangements between VTTI and the customer, the customer is responsible for providing accurate and complete information and all supporting documentation requiredrelating to record,the determinegoods and materials before their arrival at the terminal. VTTI is responsible for accurately recording the relevant movements and operations performed at the terminal and for taking that information into account when it determines or substantiatesubstantiates the origin of thean goods.outbound product.
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.