 Appendix 27 |
 Contents |
|
Date |
IGB tender |
Short form |
Long form |
True arrangement |
|
14.07.99 |
… CIF Free on Truck to silo all governarate. Cost of discharge at Umm Quser and land transport will be USD 12 per metric ton to be paid to the land transport co. for more details contact Iraqi Maritin in Basrah.[i] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours. The discharge cost will be a maximum of USD12.00 and shall be paid by Sellers to the nominated Maritime Agents in Iraq. The clause is subject to UN approval of the Iraq distribution plan.[ii] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[iii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of the fee. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr and to transport it to all governorates of Iraq. AWB's obligation was to pay the fee. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. This inland transportation fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid inland transportation fees for shipments under this contract to Alia either directly or indirectly via the shipowners employed by AWB to carry the wheat to Iraq. |
|
14.07.99 |
… CIF Free on Truck to silo all governarate. Cost of discharge at Umm Quser and land transport will be USD 12 per metric ton to be paid to the land transport co. for more details contact Iraqi Maritin in Basrah. |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours. The discharge cost will be a maximum of USD12.00 and shall be paid by Sellers to the nominated Maritime Agents in Iraq. This clause is subject to UN approval of the Iraq distribution plan.[iv] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[v] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of the fee. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr and to transport it to all governorates of Iraq. AWB's obligation was to pay the fee. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. This inland transportation fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid inland transportation fees for shipments under this contract to Alia either directly or indirectly via the shipowners employed by AWB to carry the wheat to Iraq. |
|
14.07.99 |
… CIF Free on Truck to silo all governarate. Cost of discharge at Umm Quser and land transport will be USD 12 per metric ton to be paid to the land transport co. for more details contact Iraqi Maritin in Basrah. |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours. The discharge cost will be a maximum of USD12.00 and shall be paid by Sellers to the nominated Maritime Agents in Iraq. This clause is subject to UN approval of the Iraq distribution plan.[vi] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[vii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of the fee. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB's obligation was to pay the fee. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. This inland transportation fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees to Alia either directly or via an intermediary, Tse Yu Hong Metal Limited. |
|
14.10.99 |
This contract was treated as a contract under phase IV of the Oil-for-Food programme. |
The C.I.F. price.[ix] |
… CIF Free Out Umm Quser.[x] |
IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. There was no agreement by AWB to pay inland transportation fees in respect of wheat shipped under this contract. The contract price did not include any fee on account of inland transportation fees. However, despite the absence of any contractual obligation to do so, AWB mistakenly paid an inland transportation fee for the shipments under this contract. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee via an intermediary, Tse Yu Hong Metal Limited. |
|
14.10.99 |
… CIF Free on Truck to silo all governarate. Cost of discharge at Umm Quser and land transport will be USD 12 per metric ton to be paid to the land transport co. for more details contact Iraqi Maritin in Basrah. |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours. The discharge cost will be a maximum of USD12.00 and shall be paid by Sellers to the nominated Maritime Agents in Iraq. This clause is subject to UN approval of the Iraq distribution plan.[xi] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[xii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of the fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. This fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees for shipments under this contract to Alia via an intermediary, Tse Yu Hong Metal Limited. |
|
02.12.99 |
This contract was concluded with a third party, not the IGB. |
… CIF F.O.T. to silo at all governates of Iraq via Umm Qasr port. This price includes a fee of USD12.00 per tonne to be paid directly by Sellers to Grain Board of Iraq advised account, for each shipment at latest 3 days prior to the arrival of each shipment.[xiv] |
(There was only one contract document for the contract.) |
The contract price included a fee, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee by the third party from funds that were ultimately derived from the escrow account. The fee was not related to any contractual obligation AWB had to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid inland transportation fees for shipments under this contract to Alia either directly or via an intermediary, Tse Yu Hong Metal Limited. |
|
14.12.99 |
This contract was concluded with a third party, not the IGB. |
… CIF F.O.T. to silo at all governates of Iraq via Umm Qasr port. This price includes a fee of USD12.00 per tonne to be paid directly by Seller to Grain Board of Iraq advised account, for each shipment at latest 3 days prior to the arrival of each shipment.[xvi] |
(There was only one contract document for this contract.) |
The contract price included a fee, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee by the third party from funds that were ultimately derived from the escrow account. The fee was not related to any contractual obligation AWB had to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees directly to Alia. |
|
14.12.99 |
This contract was concluded with a third party, not the IGB. |
… C.I.F. Free out Umm Qasr port. |
(There was only one contract document for this contract.) |
Under this contract, AWB's purchaser, the third party, had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. There was no agreement by AWB to pay inland transportation fees in respect of wheat shipped under this contract. The contract price did not include any fee on account of inland transportation.[xviii] However, despite the absence of any contractual obligation do so, AWB mistakenly paid an inland transportation fee for the shipment made under this contract. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee to Alia via an intermediary, Tse Yu Hong Metal Limited. |
|
20.01.00 |
CIF Free on Truck to silo at all governarate of Iraq. Cost of discharge at Umm Quser and land transport will be USD (14) per metric ton. To be paid to the Land Transport Co. For more details contact Iraqi Maritim in Basrah.[xix] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xx] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[xxi] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB in truth had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid inland transportation fees for shipments under this contract to Alia in three ways: directly; indirectly via an intermediary, Tse Yu Hong Metal Limited; and indirectly via the shipowners employed by AWB to carry the wheat to Iraq. |
|
20.01.00 |
CIF Free on Truck to silo at all governarate of Iraq. Cost of discharge at Umm Quser and land transport will be USD (14) per metric ton. To be paid to the Land Transport Co. For more details contact Iraqi Maritim in Basrah.[xxii] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xxiii] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[xxiv] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees for shipments under this contract to Alia either via an intermediary, Tse Yu Hong Metal Limited, or via the shipowners employed by AWB to carry the wheat to Iraq. |
|
20.01.00 |
CIF Free on Truck to silo at all governarate of Iraq. Cost of discharge at Umm Quser and land transport will be USD (14) per metric ton. To be paid to the Land Transport Co. For more details contact Iraqi Maritm in Basrah.[xxv] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xxvi] The C.I.F. Free in Truck price … |
… CIF F.O.T. to silo at all governerate of Iraq via Umm Quser port.[xxvii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees for shipments under this contract to Alia either via an intermediary, Tse Yu Hong Metal Limited, or via the shipowners employed by AWB to carry the wheat to Iraq. |
|
04.02.00 |
This contract was concluded with a third party, not the IGB. |
… CIF F.O.T. to silo at all governates of Iraq via Umm Qasr port. This price includes a IGB nominated trucking fee to paid directly by Sellers to Trucking Company advised account, for each shipment at latest 3 days prior to the arrival of each shipment.[xxix] |
(There was only one contract document for this contract.) |
The contract price included a fee, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee by the third party from funds that were ultimately derived from the escrow account. The fee was not related to any contractual obligation that AWB had to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee directly to Alia. |
|
05.03.00 |
This contract was concluded with a third party, not the IGB. |
… CIF F.O.T. to silo at all governates of Iraq via Umm Qasr port. This price includes a IGB nominated trucking fee to paid directly by Sellers to Trucking Company advised account, for each shipment at latest 3 days prior to the arrival of each shipment.[xxxi] |
(There was only one contract document for this contract.) |
The contract price included a fee, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee by the third party from funds that were ultimately derived from the escrow account. The fee was not related to any contractual obligation AWB had to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The inland transportation fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fees directly to Alia. |
|
06.04.00 |
This contract was concluded with a third party, not the IGB. |
… CIF F.O.T. to silo at all governates of Iraq via Umm Qasr port. This price includes a fee of USD15.00 per tonne to be paid directly by Sellers to Grain Board of Iraq advised account, for each shipment at latest 3 days prior to the arrival of each shipment.[xxxii] |
(There was only one contract document for this contract.) |
The contract price included a fee, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee by the third party from funds that were ultimately derived from the escrow account. The fee was not related to any contractual obligation that AWB had to discharge or transport the wheat within Iraq. IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee directly to Alia. |
|
16.07.00 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharg at Umm Quser and land transport will be USD (14) per metric ton to be paid to the Land Transport Company. For more details contact Iraqi Maritimes in Basrah.[xxxiii] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xxxiv] … The C.I.F. Free in Truck price … |
… C/F F.O.T. to silo to all governerates of Iraq via Umm Quser port.[xxxv] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee directly to Alia. |
|
16.07.00 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharg at Umm Quser and land transport will be USD (14) per metric ton to be paid to the Land Transport Company. For more details contact Iraqi Maritimes in Basrah.[xxxvi] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xxxvii] … The C.I.F. Free in Truck price … |
… C/F F.O.T. to silo to all governerates of Iraq via Umm Quser port.[xxxviii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee directly to Alia. |
|
16.07.00 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharge at Umm Quser and land transport will be USD (14) per metric ton to be paid to the Land Transport Company. For more details contact Iraqi Maritimes in Basrah.[xxxix] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xl] The C.I.F. Free in Truck price… |
…C/F F.O.T. to silo all governerates of Iraq via Umm Quser port.[xli] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. AWB paid the inland transportation fee directly to Alia. |
|
02.11.00 |
This contract fell within the scope of phase VIII of the Oil-for-Food Programme. However, the inland transportation fee increased from US$14 to US$25.[xlii] A 10% after-sales-service fee was also added to the price of the wheat and included in the inland transportation fee.[xliii] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xliv] … The C.I.F. Free in Truck price… |
…C/F F.O.T. to silo all governerates of Iraq via Umm Quser port.[xlv] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
02.02.01 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharg at Umm Quser and land transport will be equivalent to USD (25) per metric ton to be paid for each shipment in any exchangable currency to the Water Transport Company before arrival of the vessel to Umm Qaser port. For more details contact Iraqi Maritmes in Basrah (Iraqi State Co. for Water Transport-Basrah).[xlvi] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[xlvii] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[xlviii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
02.02.01 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharg at Umm Quser and land transport will be equivalent to USD (25) per metric ton to be paid for each shipment in any exchangable currency to the water transport company before arrival of the vessel to Umm Qaser port. For more details contact Iraqi Maritmes in Basrah (Iraqi State Co. for Water Transport-Basrah).[xlix] |
The cargo will be discharged Free into Truck to all silos within all Governates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[l] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[li] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
6.06.01 |
CIF F.O.T. to silo to all governerates of Iraq. Cost of discharg at Umm Quser and land transport will be equivalent to USD (25) per metric ton to be paid for each shipment in any exchangable currency to the water transport company before arrival of the vessel to Umm Qaser port. For more details contact Iraqi Maritmes in Basrah (Iraqi State Co. for Water Transport-Basrah).[liii] |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[liv] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[lv] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
13.06.01 |
CIF F.O.T. to silo to all governerates of Iraq cost of discharg at Umm Quser and land transport will be equivalent to USD (25) per metric ton to be paid for each shipment in any exchangeable currency to the water transport company before arrival of the vessel to Umm Qaser port. For more details contact Iraqi Maritimes in Basrah (Iraqi State Co. for Water Transport-Basrah).[lvii] |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lviii] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[lix] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
20.12.01 |
CIF Free out Umm Qaser on Truck to warehouses at all governorates of Iraq. Cost of discharge at Umm Qaser and land transport will be equivalent to USD (26.50) per metric ton to be paid in any exchangable currency to the Water Transport Company. For more details contact Iraqi Maritimes in Basrah. Iraqi State Co. for Water Transport-Basrah.[lx] |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lxi] … The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[lxii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
|
20.12.01 |
CIF Free out Umm Qaser on Truck to all warehouses at all governorates of Iraq. Cost of discharge at Umm Qaser and land transport will be equivalent to USD (26.50) per metric ton to be paid in any exchangable currency to the Water Transport Company. For more details contact Iraqi Maritimes in Basrah. Iraqi State Co. for Water Transport-Basrah.[lxiii] |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lxiv] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo all governerates of Iraq via Umm Quser port.[lxv] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. |
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23.06.02 |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lxvi] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo to all governerates of Iraq via Umm Quser port.[lxvii] |
The contract price included a fee payable by AWB, purportedly on account of the inland transportation of the wheat within Iraq, with the result that AWB was reimbursed the amount of this fee from the escrow account. The fee was not related to any contractual obligation AWB had with IGB to discharge or transport the wheat within Iraq. Despite the terms used to describe the price in the written contract, IGB had the obligation to discharge the wheat at Umm Qasr, and to transport it to all governorates of Iraq. AWB agreed to pay the fee to Iraq or an Iraqi entity, to an account nominated by the IGB. The fee was paid by AWB to a third party, namely Alia, to disguise the payment of the fee to an Iraqi entity. The contract price also included a 10% after-sales-service fee imposed by Iraq, payable by AWB and for which AWB also was reimbursed, which was recovered by AWB from the escrow account. This additional fee was included in the inland transportation fee payable by AWB under this contract and also paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. | |
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11.12.02 |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lxviii] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo to all governerates of Iraq via Umm Quser port.[lxix] |
The contract price included three elements in addition to the CIF Free Out price of the wheat. The first was a fee purportedly on account of the inland transportation of the wheat within Iraq. When the contract was concluded, AWB agreed to pay this fee to Iraq or an Iraqi entity. The fee was not related to any contractual obligation AWB had at that time with IGB to discharge the wheat or transport it within Iraq. Despite the terms in which the price was expressed in the written contract, at the time that contract was concluded, IGB had the obligation to discharge the wheat at Umm Qasr and to transport it to all governorates of Iraq. AWB agreed to pay this fee to an account nominated by IGB. The fee was to be paid to a third party, namely Alia, to disguise the payment of a fee to an Iraqi entity. The second element was a 10% after-sales-service fee imposed by Iraq. This additional fee was included in the inland transportation fee payable by AWB and was also to be paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. By their inclusion in the contract price, both the inland transportation and after-sales-service fees payable by AWB were to be recovered from the UN escrow account.[lxx] The third element was an additional surcharge of US$8.375 per tonne towards repayment of the Tigris debt, that is the debt that IGB was said to have owed Tigris in respect of the 1996 shipment on the Ikan Sepat. In this way, that debt was in part repaid from funds AWB obtained from the UN escrow account in respect of wheat shipped under this contract. | |
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11.12.02 |
The cargo will be discharged Free into Truck to all silos within all Governorates of Iraq at the average rate of 3,000 metric tons per weather working day of 24 consecutive hours.[lxxi] The C.I.F. Free in Truck price… |
…CIF F.O.T. to silo to all governerates of Iraq via Umm Quser port.[lxxii] |
The contract price included three elements in addition the CIF Free Out price of the wheat. The first was a fee purportedly on account of the inland transportation of the wheat within Iraq. When the contract was concluded, AWB agreed to pay this fee to Iraq or an Iraqi entity. The fee was not related to any contractual obligation AWB had at that time with IGB to discharge the wheat or transport it within Iraq. Despite the terms in which the price was expressed in the written contract, at the time that contract was concluded, IGB had the obligation to discharge the wheat at Umm Qasr and to transport it to all governorates of Iraq. AWB agreed to pay this fee to an account nominated by IGB. The fee was to be paid to a third party, namely Alia, to disguise the payment of a fee to an Iraqi entity. The second element was a 10% after-sales-service fee, imposed by Iraq. This additional fee was included in the inland transportation fee payable by AWB and was also to be paid by AWB to Alia to disguise the payment of the fee to an Iraqi entity. By their inclusion in the contract price, both the inland transportation and after-sales-service fees payable by AWB were to be recovered from the UN escrow account.[lxxiii] The third element was an additional surcharge of US$8.375 per tonne towards repayment of the Tigris debt, that is the debt that IGB was said to have owed Tigris in respect of the 1996 shipment on the Ikan Sepat. In this way, that debt was in part repaid from funds AWB obtained from the UN escrow account in respect of wheat shipped under this contract. |
[i] Ex 1447, AWB.0058.0453_R at 0454_R, cl. 10.
[ii] Ex 1447, AWB.0058.0414_R.
[iii] Ex 1447, AWB.0058.0426_R at 0427_R, cl. 6.
[iv] Ex 1448, AWB.0058.0415_R.
[v] Ex 1448, AWB.0058.0431_R at 0432_R, cl. 6.
[vi] Ex 1449, AWB.0058.0416_R.
[vii] Ex 1449, AWB.0058.0426_R at 0427_R, cl. 6.
[viii] Ex 1450, AWB.0058.0152_R.
[ix] Ex 1450, AWB.0058.0143_R.
[x] Ex 1450, AWB.0058.0129_R at 0130_R, cl. 6.
[xi] Ex 1451, AWB.0058.0068_R.
[xii] Ex 1451, AWB.0058.0070_R at 0071_R.
[xiii] The underlying purchase by IGB was approved by the UN under phase VI (Ex 1446, AWB.0056.0151_R, AWB.0056.0182_R).
[xiv] Ex 1446, AWB.0056.0243_R at 0244_R, cl. 6.
[xv] The underlying purchase by IGB was approved by the UN under phase VI (Ex 729, AWB.0057.0161, AWB.0057.0162).
[xvi] Ex 1445, AWB.0057.0209_R at 0210_R, cl. 6.
[xvii] This contract was treated as a contract under phase V of the Oil-for-Food programme (Ex 729, AWB.0057.0009_E01; Ex 1452, AWB.0057.0012_R, AWB.0057.0192_R).
[xviii] Ex 1452, AWB.0057.0192_R at 0193_R.
[xix] Ex 802, MAE.0001.0066_R at 0067_R, cl. 10. Although the IGB tender nominated US$14 per metric ton for inland transportation, the amount AWB agreed to pay was US$15 (Ex 1453, AWB.0059.0530_R at 0532_R).
[xx] Ex 1453, AWB.0059.0565_R.
[xxi] Ex 1453, AWB.0059.0560_R at 0561_R, cl. 6.
[xxii] Ex 802, MAE.0001.0066_R at 0067_R, cl. 10. Although the IGB tender nominated US$14 per metric ton for inland transportation, the amount AWB agreed to pay was US$15 (Ex 1453, AWB.0059.0530_R at 0532_R).
[xxiii] Ex 1454, AWB.0059.0551_R.
[xxiv] Ex 1454, AWB.0059.0552_R at 0553_R.
[xxv] Ex 802, MAE.0001.0066_R at 0067_R, cl. 10. Although the IGB tender nominated US$14 per metric ton for inland transportation, the amount AWB agreed to pay was US$15 (Ex 1453, AWB.0059.0530_R at 0532_R).
[xxvi] Ex 1455, AWB.0059.0542_R.
[xxvii] Ex 1455, AWB.0059.0543_R at 0544_R.
[xxviii] The underlying purchase by IGB was approved by the UN under phase VII (Ex 1456, AWB.0059.0242_R, AWB.0059.0243_R and AWB.0059.0244_R).
[xxix] Ex 1456, AWB.0053.0080_R at 0081_R, cl. 6.
[xxx] The underlying purchase by IGB was approved by the UN under phase VII (Ex 729, AWB.0059.0236, AWB.0059.0237).
[xxxi] Ex 1457, AWB.0059.0254 at 0255_R, cl. 6.
[xxxii] Ex 1458, AWB.0059.0123 at 0124_R, cl. 6.
[xxxiii] Ex 1459, AWB.0137.0452 at 0453_R, cl. 10.
[xxxiv] Ex 1459, AWB.0061.0506_R.
[xxxv] Ex 1459, AWB.0061.0531_R at 0532_R, cl. 6.
[xxxvi] Ex 1459, AWB.0137.0452_R at 0453_R, cl. 10.
[xxxvii] Ex 1460, AWB.0061.0555_R
[xxxviii] Ex 1460, AWB.0061.0535_R at 0537_R, cl. 6.
[xxxix] Ex 1459, AWB.0137.0452_R at 0453_R, cl. 10.
[xl] Ex 1461, AWB.0061.0556_R.
[xli] Ex 1461, AWB.0061.0541_R at 0542_R, cl. 6.
[xlii] Ex 407, AWB.0137.0370_R.
[xliii] Ex 407, AWB.0137.0370_R.
[xliv] Ex 1462, UNO.0003.4369_R.
[xlv] Ex 1462, AWB.0061.0255_R at 0257_R, cl. 6.
[xlvi] Ex 1463, AWB.0141.0449_R at 0450_R, cl. 10.
[xlvii] Ex 1463, AWB.0061.0198_R.
[xlviii] Ex 1463, AWB.0061.0180_R at 0181_R, cl. 6.
[xlix] Ex 1463, AWB.0141.0449_R at 0450_R, cl. 10.
[l] Ex 1464, AWB.0009.0135_R.
[li] Ex 1464, AWB.0061.0088_R at 0090_R, cl. 6.
[lii] Although initially submitted under phase IX of the Oil-for-Food programme, due to a lack of available funds for that phase, this contract was transferred to phase X (Ex 729, AWB.0062.0547).
[liii] Ex 1463, AWB.0141.0449_R at 0450_R, cl. 10.
[liv] Ex 1465, AWB.0011.0142_R.
[lv] Ex 1465, AWB.0062.0540_R at 0542_R, cl. 6.
[lvi] Although initially submitted and deemed eligible under phase IX of the Oil-for-Food programme, due to a lack of available funds for that phase, this contract was transferred to phase X (Ex 1466, AWB.0062.0374_R, AWB.0062.0369_R, AWB.0062.0371_R, AWB.0062.0372_R).
[lvii] Ex 1463, AWB.0141.0449_R at 0450_R, cl. 10.
[lviii] Ex 1466, AWB.0062.0397_R.
[lix] Ex 1466, AWB.0062.0375_R at 0377_R, cl. 6.
[lx] Ex 1467, AWB.0139.0273_R at 0275_R, cl. 9.
[lxi] Ex 1467, AWB.0062.0257_R.
[lxii] Ex 1467, AWB.0062.0246_R at 0247_R, cl. 6.
[lxiii] Ex 1467, AWB.0139.0273_R at 0275_R, cl. 9.
[lxiv] Ex 1468, AWB.0017.0034_R.
[lxv] Ex 1468, AWB.0062.0100_R at 0102_R, cl. 6.
[lxvi] Ex 1444, AWB.0018.0028_R.
[lxvii] Ex 1444, AWB.0060.0468_R at 0471_R, cl. 6.
[lxviii] Ex 1223, AWB.0060.0343_R.
[lxix] Ex 1223, AWB.0060.0336_R at 0337_R, cl. 6.
[lxx] Following the incursion into Iraq in March 2003, and before any wheat was shipped under this contract, the terms of the contract were renegotiated by the Coalition Provisional Authority/World Food Programme to delete the 10% after-sales-service fee from the contract price. AWB also did not pay that fee in respect of any of the shipments made under this contract. By the time wheat was shipped under this contract, AWB was held by the WFP to the terms in which the price was described in the written contract, obliging AWB to discharge the wheat and transport it within Iraq. AWB retained Alia for the purpose of performing those tasks and paid to Alia transportation fees in amounts that it had negotiated with Alia and which differed from the inland transportation fees AWB had agreed to pay when the contract was first concluded. AWB recovered the amount of the originally agreed transportation fees from the escrow account in respect of these shipments.
[lxxi] Ex 1224, AWB.0021.0021_R.
[lxxii] Ex 1224, AWB.0060.0179_R at 0180_R, cl. 6.
[lxxiii] Following the incursion into Iraq in March 2003, and before any wheat was shipped under this contract, the terms of the contract were renegotiated by the Coalition Provisional Authority/World Food Programme to delete the 10% after-sales-service fee from the contract price. AWB did not pay that fee in respect of any of the shipments made under this contract (other than the first shipment, the fee for which was paid shortly prior to the incursion). The contract price was also renegotiated for some of the shipments so that it was CIF Free Out and AWB paid no inland transportation fees in respect of those shipments. For the remaining shipments under this contract, AWB was held by the WFP to the express terms of the written contract, obliging it to discharge the wheat and transport it within Iraq. AWB retained Alia for that purpose and paid to Alia transportation fees in amounts which it had negotiated with Alia and which differed from the inland transportation fees AWB had agreed to pay when the contract was first concluded. AWB still recovered the amount of the originally agreed transportation fees from the escrow account in respect of these shipments.
