6. Recordkeeping and points of attention

The selected Y-code must be clearly substantiated and recorded. The following points of attention apply: For non-crude 2710 product (e.g. HVO / HEFA SPK), it must be verifiable that the product does not contain crude oil and has not been obtained from crude oil. For Y694, it must be verified whether the dispatch country is listed in Annex LI at the time the declaration is submitted. For Y693, it is not sufficient that only the dispatch country or only the country of origin is a net exporter country. Both must qualify as the same net exporter country. For Y695, evidence must be available regarding the country of origin of the crude oil used for refining the CN 2710 product. The list of partner countries in Annex LI and the list of net exporter countries may change. Periodic checks are required to monitor these lists and update them in a timely manner. Therefore, always check the current lists before submitting the declaration. In case of doubt regarding the product description, origin, dispatch country or available documentation, the case must be escalated to HQ Customs team before the declaration is submitted.