Division Notes
United Kingdom
- 1This chapter does not cover:
- 2References in heading No 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
Notes on Chapter 27
Footnotes
- f1
-
Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
- f2
-
Total suspension for an indefinite period.
- f3
-
See additional note 5 (CN).
- f4
-
Duty rate reduced to 6 % (suspension) for an indefinite period.
- f5
-
Measured at a temperature of 15 oC.
- f6
-
Duty rate suspended for an indefinite period for gas oil having a sulphur content not exceeding 0,2 % by weight. For gas oil having a sulphur content greater than 0,2 % by weight the duty rate is reduced to 3,5 % (suspension) for an indefinite period.
- f7
-
Duty rate reduced to 3,5 % (suspension) for an indefinite period.
- f8
-
Duty rate reduced to 4 % (suspension) for an indefinite period.
- f9
-
Duty rate reduced to 7 % (suspension) for an indefinite period.