Bunker transfers between Italian companies in connection to ship bunkering, even in case an intermediary is involved, fall under the VAT exemption regime as provided by Article no. 8-bis, par. D), of the Italian VAT Decree, provided the performance of a commercial activity and the navigation on high seas (as specified in the Resolution no. 2/E issued on 12th January 2017 by the Italian Revenue Agency). As previously clarified by the Resolution no. 1/E (issued by the Italian Revenue Agency on 9th January 2017), the new EU Customs Code does not require anymore the adoption of the export procedure for ship supplies (Art. no. 269, par. 2, lett. C, EU Regulation no. 952/2013), thus preventing the possibility to apply for the export presumption as provided by the previous regulation, which referred to the exemption title as provided by Article no. 8, par. A), of the Italian VAT Decree.