Division Additional notes
United Kingdom
- 1For the purposes of heading No 2710:
- 2Division 2
- 3For the purposes of subheadings 2712 90 31 to 2712 90 39), the term ‘crude’ shall be taken to apply to products:
- 4For the purposes of heading Nos 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
- 5Division 5
- 6Subheading 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:
Annotations
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.
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.