{
  "url": "https://openlegislation.uk/eu-regulation-2004-231/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-231/annex.json",
  "legislation": "eur/2004/231",
  "legislation_title": "Commission Regulation (EC) No 231/2004 of 10 February 2004 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-231",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nYellow, oily, liquid preparation containing by weight 70 % or more of petroleum oils and containing additives. The product has the following characteristics:\nDistillation (ASTM D 86):\nat 250 oC: 0\nat 266 oC: start of distillation\nat 339 oC (end of distillation): more than 85 % by volume\nat 350 oC: more than 85 % by volume\nFlash point (Pensky-Martens): Higher than 100 oC\nInfrared spectroscopy: Aliphatic hydrocarbons\nSulphur content (EN ISO 8754): Less than 0,05 % by weight\nThe preparation can be used as lubricating oil.\n2710 19 43\n2710 19 46\n2710 19 47\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, additional notes 2(d) and 2(e) to Chapter 27 and the wording of CN codes 2710, 2710 19. and 2710 19 41.\nSince ‘heavy oils’ according to the definition in additional note 2(d) to Chapter 27 comprises oils and preparations, the term ‘gas oils’ according to the definition in additional note 2(e) to Chapter 27 also comprises oils and preparations.\nThe product cannot be classified as a lubricant since it fulfils the provisions of additional notes 2(d) and 2(e) to Chapter 27. It is therefore to be classified as a gas oil of CN codes 2710 19 43 , 2710 19 46 and 2710 19 47 (see also the Explanatory notes to the Combined Nomenclature codes 2710 19 71 to 2710 19 99).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) No 441/2013 of 7 May 2013 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Commission Regulation (EC) No 1179/2009 of 26 November 2009 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/231/annex",
    "retrieved_at": "2026-11-01T14:55:43.873295+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}