# Commission Regulation (EC) No 231/2004 of 10 February 2004 concerning the classification of certain goods in the Combined Nomenclature, Annex

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

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
Yellow, oily, liquid preparation containing by weight 70 % or more of petroleum oils and containing additives. The product has the following characteristics:
Distillation (ASTM D 86):
at 250 oC: 0
at 266 oC: start of distillation
at 339 oC (end of distillation): more than 85 % by volume
at 350 oC: more than 85 % by volume
Flash point (Pensky-Martens): Higher than 100 oC
Infrared spectroscopy: Aliphatic hydrocarbons
Sulphur content (EN ISO 8754): Less than 0,05 % by weight
The preparation can be used as lubricating oil.
2710 19 43
2710 19 46
2710 19 47
Classification 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.
Since ‘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.
The 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).

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Source: https://www.legislation.gov.uk/eur/2004/231/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-231/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.