Bunkering

Key requirements

Direct delivery arranged by the supplier onto a foreign-going vessel can qualify, supported by order, vessel departure and next destination, delivery instruction, invoice, master/chief-engineer endorsement and payment. Delivery to a local customer who controls onward supply normally cannot use that route. Bare tanker hire and crewed arrangements have distinct lease/service analysis and local-use exclusions. Fuel transportation, marine-waste removal and fuel loans have separate provisions. Keep the contractual and physical flow consistent, and evaluate approved MFT purchase benefits separately from the GST rate on the final supply.