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Executive SummaryA comprehensive guarantee under the UCC is an umbrella guarantee that can cover both potential and existing customs debts. For an existing debt, it can serve as an alternative to immediate payment. The legal framework is found mainly in Articl...

Introduction

IntroductionThe Comprehensive Guarantee (CGU) authorisation relates to the various authorisations for special procedures, such as in this case the authorisation for Inward processing. On the basis of Annex A UCC-DA, "the Common data requirements for applicatio...

The holder of an excise warehouse must provide a financial guarantee for the excise duty that he is or may become liable to pay. The guarantee amount is calculated on the basis of the excise duty interest.The excise duty interest represents the total excise du...

IntroductionEquivalent goods not applicableANNEX A COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS REFERRED TO IN ARTICLE 2(1)S e c t i o n 2D a t a r e q u i r e m e n t s t a b l e f o r d a t a g r o u p 3 1 - 3 8 Processed goods 35 01 010  Commo...

Introduction

1. Inleiding ........................................................................................................................................................................ 3 1.1 Algemeen ..................................................................

2.           Bunkering proces  2.1         Inleiding  In dit hoofdstuk volgt een beschrijving van het bunkering proces. Hierin zullen we in chronologische  volgorde het laden van bunkerolie (paragraaf 2.2), het vervoer van bunkerolie (paragraaf 2.3) en het  ...

3            Controles en aangiften  3.1         Inleiding   In dit hoofdstuk wordt beschreven welk aangiften er worden verricht en hoe proces loopt. 3.1.1      Aangifte ten uitvoer/ aangifte tot wederuitvoer    Voor aanvang van het laden van de bunkerolie doe...

4.           Diversen  4.1         Administratie  Alle aankopen en verkopen van VB worden op de binnen Vitol gebruikelijke wijze geregistreerd in  Vista. De aankoop facturen worden allemaal geregistreerd in Vista en de verkoopfacturen worden  vanuit Vista op...

Bunker receipt (T1 and T2 bunkering)The bunker receipt is a critical document in the bunkering process. It serves as evidence of the fact that the fuel mentioned on the bunker receipt has been supplied to a sea going vessel. As such it serves as evidence that ...

Loaded goods are remain under the Customs warehouse procedure. Based on article 219 UCC goods placed under a special procedure (such as Customs warehouse) may be moved between different places in thecustoms territory of the Union;Article 179 DA-UCC states tha...

Goods discharged into the receiving Vessel or Barge are placed under the Customs warehouse procedure by means of EIDR. Based on article 219 UCC goods placed under a special procedure (such as Customs warehouse) may be moved between different places in the cus...

Goods discharged into the receiving Vessel or Barge are placed under the Customs warehouse and instantly under the Inward Processing procedure by means of EIDR. Any goods in the receiving Vessel that has the Bonded (T1) customs status are also declared for In...

Registration of Means of Transport - VisitRegistration of Means of Transport (MoT) visiting (referred to as Visit). A Visit is the registration of the MoT by means of it's name and/or alternative identification such as license plate, train reference, etc. in c...

Describe outcome of discussion on business objectives. Is the business case solely centered around the supply of bunkerfuels, or is the incentive of methanol being considered a renewable fuel, under conditions, also a consideration? In light of the emission re...

MFE's bunkering operations in the ARA-region consists of the following flows.

Describe applicable taxes