21/07/08 - All Export Traders - No. 42/08
1. This notice is to:
- clarify the different types of Bills of Lading (B/L) in use and their acceptability as transport proofs for the claiming of export refund; and
- remind you that there is an electronic tracking and tracing option for transport documents.
2. Commission Regulation (EC) No. 800/1999, Articles 9 and 16 (paragraph 3) requires exporters to provide a copy or photocopy of transport documents in support of export refund claims, if the goods have been transhipped and/or if the products attract a differentiated rate of refund. As the paying agency, RPA must have adequate assurance that the goods were delivered to the declared destination.
3. The Bill of Lading is one of several documents listed as an acceptable transport document in our Leaflet ET1 (Appendix 10).
4. Goods shipped by sea are covered by a Bill of Lading (which may be negotiable or non-negotiable) or, alternatively, by a sea waybill.
5. Bills of Lading are usually issued in sets of triplicate originals - one original is held by the shipping line, the second is a receipt for the person/company dispatching goods, while the remaining original is sent to the buyer to enable them to collect the goods at their destination.
6. The shipping line (or, more usually, its agent) may also issue copies, which are marked as 'copy' or 'duplicate' and are intended for use in record keeping.
7. RPA will accept a Bill of Lading if it complies with one of the following criteria:
- an original document with signature; or
- a copy/photocopy of the original document (including copy/photocopy of signature); or
- a copy/photocopy of the Bill of Lading marked 'copy' or 'duplicate', which is duly annotated and signed by the shipping company/agent to certify that it is a true copy of the original.
This signature does not refer to the original signatory of the document, but that of the certifying person only. Alternatively it could be accompanied by a signed covering letter from the shipping company/agent which identifies the original Bill of Lading and confirms that the duplicate is a true copy of the original.
8. Where goods are transported in containers by sea, the equivalent to the transport document, taken from the container carriers' Tracking and Tracing system may be accepted as the transport document. Specific provisions apply. For more information on this option please refer to Notice to Traders 63/07.
9. If you have any enquiries concerning this notice, please contact Trader Scheme Operations Policy section of the Rural Payments Agency Newcastle on the following:
| Suzanne Ridley | 0191 226 5249 |
| Bernadette Noble | 0191 226 5249 |
Page published: 6 July 2011