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.