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Division Notes

United Kingdom

Original text. Later amendments are not shown.

  1. 1This chapter does not cover:
  2. 2References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
  3. 3For the purposes of heading 2710, ‘waste oils’means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

Notes on Chapter 27

Footnotes

f1

‘Free’ for uses other than for use as a power or heating fuel, subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).

f2

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).

f3

Autonomous rate of duty: Free.

f4

See additional note 6 (CN).

f5

Measured at a temperature of 15 °C.

f6

Duty rate suspended, on an autonomous basis, for an indefinite period for gas oil having a sulphur content not exceeding 0,2 % by weight.

f7

Customs duty autonomously suspended, for an indefinite period, on products destined for undergoing a specific process (TARIC code 2710 99 00 10). This suspension of customs duty is subject to the conditions laid down in the relevant provisions of the European Union being met (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).