# 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 6: Subheading 2710 00 85 covers only oils to be mixed with other oils, with the products of heading No 3811 or with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the plant with which they are equipped, cannot claim exemption from customs duty under the terms of additional note 5 relating to heading No 2710, and which process such oils for resale in plants equipped with all the following:

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

at least two storage tanks for the basic oils in bulk,
at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with provision for the incorporation of additives, and
packaging equipment.
These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented plants or by a subcontractor.

---
Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/27/annotations/3/annotation/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-27/annotations/3/annotation/6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.