# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 1: For the purposes of heading No 2710:

Extent: E+W+S+N.I.

(a) ‘light oils’ (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210oC(ASTM D 86 method);
(b) ‘special spirits’ (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a), not containing any anti-knock preparations, and with a difference of not more than 60 oC between the temperatures at which 5 % and 90 % by volume (including losses) distil;
(c) ‘white spirit’ (subheading 2710 00 21) means special spirits as defined in paragraph (b) with a flash-point higher than 21 oC by the Abel-Pensky method ;
(d) ‘medium oils’ (subheadings 2710 00 41 to 2710 00 59) means oils and preparations of which less than 90 % by volume (including losses) distils at 210o C and 65 % or more by volume (including losses) distils at 250o C (ASTM D 86 method);
(e) ‘heavy oils’ (subheadings 2710 00 61 to 2710 00 98) means oils and preparations of which less than 65 % by volume (including losses) distils at 250o C by the ASTM D 86 method or of which the distillation percentage at 250o C cannot be determined by that method;
(f) ‘gas oils’ (subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph (e) of which 85 % or more by volume (including losses) distils at 350o C (ASTM D 86 method);
(g) ‘fuel oils’ (subheadings 2710 00 71 to 2710 00 78) means heavy oils as defined in paragraph (e) (other than gas oils as defined in paragraph (f)) which, for a corresponding diluted colour C, have a viscosity V:
not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,
exceeding that shown in line II when the pour point is not less than 10o C by the ASTM D 97 method,
exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 oC by the ASTM D 86 method or, if less than 25 % by volume distils at 300o C, when the pour point is higher than 10o C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C/Viscosity V concordance table
Colour C
0
0,5
1
1,5
2
2,5
3
3,5
4
4,5
5
5,5
6
6,5
7
7,5 and above
Viscosity V
I
4
4
4
5,4
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
II
7
7
7
7
9
15,1
25,3
42,4
71,1
119
200
335
562
943
1 580
2 650
The term ‘viscosity V’ means the kinematic viscosity at 50 oC expressed in 10-6 m2 s-1 by the ASTM D 445 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
Subheadings 2710 00 71 to 2710 00 78 cover only fuel oils of natural colour.
These subheadings do not cover heavy oils defined in paragraph (e) for which it is not possible to determine:
the distillation percentage at 250 oC by the ASTM D 86 method (zero shall be deemed to be a percentage),
the kinematic viscosity at 50o C by the ASTM D 445 method,
or the diluted colour C by the ASTM D 1500 method.
Such products fall within subheadings 2710 00 81 to 2710 00 98.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/27/annotations/3/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-27/annotations/3/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.