BP 2007 Products

SCHEDULE E
Supplement in respect of EU documentation, etc.
1. Imports into the EU under “Preference” from non-EU States
1.1 If the loading terminal is located outside the EU and in a State with which there
is a Preferential Agreement between such State and the EU whereby the Product
enjoys a Generalised Tariff Preference, the Seller shall provide the Buyer with the
relevant original qualifying document(s) (e.g. EUR1, GSP Form A).
1.2 The Buyer shall submit such original qualifying document(s) to the relevant and
local customs authorities, and only if such customs authorities accept such
qualifying document(s) (thereby agreeing that a Generalised Tariff Preference is
valid and import duty is therefore not due on the Product) shall such Product be
deemed to be EU-qualified.
1.3 If the relevant qualifying document(s) is/are not available for presentation to the
Buyer or its representative by 1200 hours (London time) on the banking day in
New York prior to the payment due date, or if the customs authorities refuse to
accept and/or verify such qualifying document(s), the Buyer shall have the right,
notwithstanding the payment terms specified in the Special Provisions, to
deduct from its payment to the Seller for the Product an amount equal to the
amount of any duty which may become payable.
1.4 If, pursuant to paragraph 1.3 of this Schedule, the Buyer makes payment with a
deduction in respect of duty payable, but the relevant qualifying document(s)
is/are subsequently made available and presented to and accepted by the
relevant customs authorities, the Buyer shall promptly pay to the Seller the
amount so deducted (or, if lesser, an amount equal to the sum refunded by such
customs authorities at their sole discretion provided always that the Buyer shall
provide the Seller with documentary evidence of such refund).
2. Movements to, from and within the United Kingdom
2.1 Exports from the UK
If the Loading Terminal is located in the United Kingdom (“UK”) and the Product
to be delivered is documented for an export destination under UK Excise Duty
Free status, the Product shall be exported from the UK and shall not re-enter the
UK unless the written consent of H. M. Customs & Excise is obtained and full
Excise Duty and VAT is paid by the Buyer. The Buyer shall indemnify the Seller
for all duties, costs and other consequences resulting from any breach hereof.
2.2 UK hydrocarbon oil excise duty
2.2.1 If the Product is to be moved within the UK, subject to the Buyer
having made satisfactory arrangements with H. M. Customs &
Excise for the deferred payment of Duty, where applicable, Excise
Duty will be deferred under the Buyer’s deferment number which shall
be advised by the Buyer in writing to the Seller as soon as possible but
always before any Customs entry is made.
2.2.2 If an internal UK movement is made on a “Duty Paid” basis, any and
all taxes levied on the Product shall be for the Buyer’s account payable
in full in Pounds Sterling at the same time as payment of the price.
2.3 Domestic movements within the UK
Without prejudice to the provisions of Section 29, in order for any delivery of
Product hereunder for transfer/transportation within the UK to be treated as
being outside the scope of VAT, the Seller shall, in addition to any other
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