{
  "url": "https://openlegislation.uk/origin-of-goods-petroleum-products-regulations-1988/schedule",
  "json_url": "https://openlegislation.uk/origin-of-goods-petroleum-products-regulations-1988/schedule.json",
  "legislation": "uksi/1988/1",
  "legislation_title": "The Origin of Goods (Petroleum Products) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/origin-of-goods-petroleum-products-regulations-1988",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "(1)\n(2)\n(3)\nTariff Heading\nDescription of Goods\nProcessing of non-originating materials which confers originating status\nex 27.07\nOils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels.\nManufacture by processes not consisting solely of mixing or blending or packing or any combination of these processes.\n27.09\nPetroleum oils and oils obtained from bituminous minerals, crude.\nManufacture from materials not classified under heading 27.09.\n27.10\nPetroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.\nManufacture by processes not consisting solely of mixing or blending or packing or any combination of these processes.\n27.11\nPetroleum gases and other gaseous hydrocarbons.\nManufacture from materials not classified under heading 27.11.\n27.12\nPetroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured—\n—refined petroleum jelly.\nManufacture from unrefined petroleum jelly; or manufacture from materials not classified under heading 27.12.\n—paraffin wax.\nManufacture from slack wax or scale wax; or manufacture from materials not classified under heading 27.12.\n—microcrystalline petroleum wax, slack wax, purified ozokerite, lignite wax, peat wax, other mineral waxes (other than crude ozokerite), whether or not coloured.\nManufacture from crude ozokerite; or manufacture from materials not classified under heading 27.12.\n—other.\nManufacture from materials not classified under heading 27.12.\n27.13\nPetroleum coke, petroleum bitumen and other residues of petroleum oils or oils obtained from bituminous minerals.\nManufacture from materials not classified under heading 27.13.\n27.14\nBitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.\nManufacture from materials not classified under heading 27.14.\n27.15\nBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).\nManufacture from materials not classified under heading 27.15.\nex 29.01\nAcyclic hydrocarbons for use as power or heating fuels.\nManufacture from materials not classified under headings 29.01 or 29.02.\nex 29.02\nCyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels.\nManufacture from materials not classified under headings 29.01 or 29.02.\nex 34.03\nLubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight.\nManufacture from materials not classified under heading 34.03.\nex 34.04\nArtificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax.\nManufacture from materials not classified under heading 34.04 or chapter 29.\nex 38.11\nPrepared additives for lubricating oils, containing petroleum oils or oils obtained from bituminous minerals.\nManufacture in which the value of any products of heading 38.11 used does not exceed 50% of the ex-works price of the finished product; or manufacture from materials not classified under heading 38.11.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1992/3289",
      "affecting_title": "The Origin of Goods (Petroleum Products) (Amendment) Regulations 1992"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1/schedule",
    "retrieved_at": "2026-10-29T16:13:41.762862+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."
}