The basis for these Guidelines is regulation 18.5 of Annex
VI to MARPOL 73/78, as amended by resolution
MEPC.176(58), which provides that for each ship subject to
regulations 5 and 6 of that Annex, details of fuel oil for combustion
purposes delivered to, and used on board the ship, shall be recorded
by means of a bunker delivery note which shall contain at least the
information specified in appendix V to that Annex. In accordance with
regulation 18.8.1 of Annex VI, the bunker delivery note shall be accompanied
by a representative sample of the fuel oil delivered. This sample
is to be used solely for determination of compliance with Annex VI
of MARPOL 73/78.