Division 5
United Kingdom
The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates as those provided for in respect of products for other purposes', according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products falling within heading Nos 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.
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.
Notes on Division
Footnotes
- f1
-
Unless otherwise stated, the term ‘ASTM method’ means the methods laid down by the American Society for Testing and Materials in the 1976 edition of standard definitions and specifications for petroleum and lubricating products.