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:

United Kingdom

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.

Notes on Chapter 27

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.

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.