Commission Regulation (EC) No 231/2004 of 10 February 2004 concerning the classification of certain goods in the Combined Nomenclature
Modified by
  • Commission Regulation (EC) No 1179/2009of 26 November 2009amending or repealing certain regulations on the classification of goods in the Combined Nomenclature, 32009R1179, December 3, 2009
  • Commission Implementing Regulation (EU) No 441/2013of 7 May 2013amending or repealing certain regulations on the classification of goods in the Combined Nomenclature, 32013R0441, May 15, 2013
Commission Regulation (EC) No 231/2004of 10 February 2004concerning the classification of certain goods in the Combined Nomenclature
Article 1The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Article 2Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months pursuant to Article 12(6) of Regulation (EEC) No 2913/92.
Article 3This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX
Description of the goodsClassification(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: 0at 266 oC: start of distillationat 339 oC (end of distillation): more than 85 % by volumeat 350 oC: more than 85 % by volumeFlash point (Pensky-Martens): Higher than 100 oCInfrared spectroscopy: Aliphatic hydrocarbonsSulphur content (EN ISO 8754): Less than 0,05 % by weightThe preparation can be used as lubricating oil.271019432710194627101947Classification 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, 271019. and 27101941.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 27101943, 27101946 and 27101947 (see also the Explanatory notes to the Combined Nomenclature codes 27101971 to 27101999).
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