Tag

Bonded Zone

Total 1 items
ResearchPolicy2026-09-26

OSP Structure of Seven Arbitrage Crudes: Tax and Document Divergence between Bonded Re-export and General Trade

ESPO, Dubai, Oman, Urals, Basrah Light, Bonny Light and Lula each carry their own official selling price (OSP) and discount mechanism. Bonded-zone re-export avoids import-stage tax and transfers title on three matched documents (contract, invoice, receipt); general trade books tariff and consumption tax. The document path decides both tax and term.