Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION V MINERAL PRODUCTS

CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

1. Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This chapter does not cover:

(a)

sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);

(b)

earth colours containing 70 % or more by weight of combined iron evaluated as Fe₂O₃ (heading 2821);

(c)

medicaments or other products of Chapter 30;

(d)

perfumery, cosmetic or toilet preparations (Chapter 33);

(e)

setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);

(f)

precious or semi-precious stones (heading 7102 or 7103);

(g)

cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

(h)

billiard chalks (heading 9504); or

(ij)

writing or drawing chalks or tailors' chalks (heading 9609).

3. Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517.

4. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
250100	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
25010010	Sea water and salt liquors	Free	—
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents
25010031	For chemical transformation (separation of Na from Cl) for the manufacture of other products(1)	Free	—
Other
25010051	Denatured(5) or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption(1)	1,7 €/1 000 kg/net	—
Other
25010091	Salt suitable for human consumption	2,6 €/1 000 kg/net	—
25010099	Other	2,6 €/1 000 kg/net	—
25020000	Unroasted iron pyrites	Free	—
250300	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
25030010	Crude or unrefined sulphur	Free	—
25030090	Other	1,7	—
2504	Natural graphite
25041000	In powder or in flakes	Free	—
25049000	Other	Free	—
2505	Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
25051000	Silica sands and quartz sands	Free	—
25059000	Other	Free	—
2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25061000	Quartz	Free	—
25062000	Quartzite	Free	—
250700	Kaolin and other kaolinic clays, whether or not calcined
25070020	Kaolin	Free	—
25070080	Other kaolinic clays	Free	—
2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
25081000	Bentonite	Free	—
25083000	Fireclay	Free	—
25084000	Other clays	Free	—
25085000	Andalusite, kyanite and sillimanite	Free	—
25086000	Mullite	Free	—
25087000	Chamotte or dinas earths	Free	—
25090000	Chalk	Free	—
2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
25101000	Unground	Free	—
25102000	Ground	Free	—
2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
25111000	Natural barium sulphate (barytes)	Free	—
25112000	Natural barium carbonate (witherite)	Free	—
25120000	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less	Free	—
2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
25131000	Pumice stone	Free	—
25132000	Emery, natural corundum, natural garnet and other natural abrasives	Free	—
25140000	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Free	—
2515	Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Marble and travertine
25151100	Crude or roughly trimmed	Free	—
25151200	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Free	—
25152000	Ecaussine and other calcareous monumental or building stone; alabaster	Free	—
2516	Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Granite
25161100	Crude or roughly trimmed	Free	—
25161200	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Free	—
25162000	Sandstone	Free	—
25169000	Other monumental or building stone	Free	—
2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated
251710	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
25171010	Pebbles, gravel, shingle and flint	Free	—
25171020	Limestone, dolomite and other calcareous stone, broken or crushed	Free	—
25171080	Other	Free	—
25172000	Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10	Free	—
25173000	Tarred macadam	Free	—
Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated
25174100	Of marble	Free	—
25174900	Other	Free	—
2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix
25181000	Dolomite, not calcined or sintered	Free	—
25182000	Calcined or sintered dolomite	Free	—
25183000	Dolomite ramming mix	Free	—
2519	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
25191000	Natural magnesium carbonate (magnesite)	Free	—
251990	Other
25199010	Magnesium oxide, other than calcined natural magnesium carbonate	1,7	—
25199030	Dead-burned (sintered) magnesia	Free	—
25199090	Other	Free	—
2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
25201000	Gypsum; anhydrite	Free	—
25202000	Plasters	Free	—
25210000	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	Free	—
2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
25221000	Quicklime	1,7	—
25222000	Slaked lime	1,7	—
25223000	Hydraulic lime	1,7	—
2523	Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
25231000	Cement clinkers	1,7	—
Portland cement
25232100	White cement, whether or not artificially coloured	1,7	—
25232900	Other	1,7	—
25233000	Aluminous cement	1,7	—
25239000	Other hydraulic cements	1,7	—
2524	Asbestos
25241000	Crocidolite	Free	—
25249000	Other	Free	—
2525	Mica, including splittings; mica waste
25251000	Crude mica and mica rifted into sheets or splittings	Free	—
25252000	Mica powder	Free	—
25253000	Mica waste	Free	—
2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc
25261000	Not crushed, not powdered	Free	—
25262000	Crushed or powdered	Free	—
2527
25280000	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight	Free	—
2529	Feldspar; leucite; nepheline and nepheline syenite; fluorspar
25291000	Feldspar	Free	—
Fluorspar
25292100	Containing by weight 97 % or less of calcium fluoride	Free	—
25292200	Containing by weight more than 97 % of calcium fluoride	Free	—
25293000	Leucite; nepheline and nepheline syenite	Free	—
2530	Mineral substances not elsewhere specified or included
25301000	Vermiculite, perlite and chlorites, unexpanded	Free	—
25302000	Kieserite, epsomite (natural magnesium sulphates)	Free	—
25309000	Other	Free	—

CHAPTER 26 ORES, SLAG AND ASH

Notes

1. This chapter does not cover:

(a)

slag or similar industrial waste prepared as macadam (heading 2517);

(b)

natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);

(c)

sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);

(d)

basic slag of Chapter 31;

(e)

slag wool, rock wool or similar mineral wools (heading 6806);

(f)

waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or

(g)

copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading 2620 applies only to:

(a)

slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and

(b)

slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading notes

1. For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
2601	Iron ores and concentrates, including roasted iron pyrites
Iron ores and concentrates, other than roasted iron pyrites
26011100	Non-agglomerated	Free	—
26011200	Agglomerated	Free	—
26012000	Roasted iron pyrites	Free	—
26020000	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight	Free	—
26030000	Copper ores and concentrates	Free	—
26040000	Nickel ores and concentrates	Free	—
26050000	Cobalt ores and concentrates	Free	—
26060000	Aluminium ores and concentrates	Free	—
26070000	Lead ores and concentrates	Free	—
26080000	Zinc ores and concentrates	Free	—
26090000	Tin ores and concentrates	Free	—
26100000	Chromium ores and concentrates	Free	—
26110000	Tungsten ores and concentrates	Free	—
2612	Uranium or thorium ores and concentrates
261210	Uranium ores and concentrates
26121010	Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)	Free	—
26121090	Other	Free	—
261220	Thorium ores and concentrates
26122010	Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)	Free	—
26122090	Other	Free	—
2613	Molybdenum ores and concentrates
26131000	Roasted	Free	—
26139000	Other	Free	—
26140000	Titanium ores and concentrates	Free	—
2615	Niobium, tantalum, vanadium or zirconium ores and concentrates
26151000	Zirconium ores and concentrates	Free	—
26159000	Other	Free	—
2616	Precious-metal ores and concentrates
26161000	Silver ores and concentrates	Free	—
26169000	Other	Free	—
2617	Other ores and concentrates
26171000	Antimony ores and concentrates	Free	—
26179000	Other	Free	—
26180000	Granulated slag (slag sand) from the manufacture of iron or steel	Free	—
261900	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
26190020	Waste suitable for the recovery of iron or manganese	Free	—
26190090	Other	Free	—
2620	Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds
Containing mainly zinc
26201100	Hard zinc spelter	Free	—
26201900	Other	Free	—
Containing mainly lead
26202100	Leaded gasoline sludges and leaded anti-knock compound sludges	Free	—
26202900	Other	Free	—
26203000	Containing mainly copper	Free	—
26204000	Containing mainly aluminium	Free	—
26206000	Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds	Free	—
Other
26209100	Containing antimony, beryllium, cadmium, chromium or their mixtures	Free	—
262099	Other
26209910	Containing mainly nickel	Free	—
26209920	Containing mainly niobium or tantalum	Free	—
26209940	Containing mainly tin	Free	—
26209960	Containing mainly titanium	Free	—
26209995	Other	Free	—
2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
26211000	Ash and residues from the incineration of municipal waste	Free	—
26219000	Other	Free	—

CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

1. This chapter does not cover:

(a)

separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;

(b)

medicaments of heading 3003 or 3004; or

(c)

mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2. References 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.

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

3. For 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:

(a)

such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b)

sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c)

such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading notes

1. For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

2. For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C (ASTM D 86 method).

5. For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Additional notes(6)

1. For the purposes of subheading 2707 99 80, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

2. For the purposes of heading 2710:

(a)

‘special spirits’ (subheadings 2710 12 21 and 2710 12 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

(b)

‘white spirit’ (subheading 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method;

(c)

‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

(d)

‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250 °C cannot be determined by that method;

(e)

‘gas oils’ (subheadings 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

(f)

‘fuel oils’ (subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:

• not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ISO 3987 method and the saponification number is less than 4(3) by the ISO 6293-1 or 6293-2 method,

• exceeding that shown in line II when the pour point is not less than 10 °C by the ISO 3016 method,

• exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.

Diluted colour C/Viscosity V concordance table

Colour C		0	0,5	1	1,5	2	2,5	3	3,5	4	4,5	5	5,5	6	6,5	7	7,5 and above
Viscosity V	I	4	4	4	5,4	9	15,1	25,3	42,4	71,1	119	200	335	562	943	1 580	2 650
	II	7	7	7	7	9	15,1	25,3	42,4	71,1	119	200	335	562	943	1 580	2 650

The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10^–6 m² s^–1 by the EN ISO 3104 method.

The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1500 method), after one part of such product has been mixed with 100 parts by volume of xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.

Subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39 cover only fuel oils of natural colour.

These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

• the distillation percentage (zero shall be deemed to be a percentage) at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method),

• the kinematic viscosity at 50 °C by the EN ISO 3104 method,

• or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).

Such products fall in subheadings 2710 19 71 to 2710 19 99 or 2710 20 90.

3. For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).

4. For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:

(a)

with an oil content of 3,5 or higher by the ISO 2908 method, if their viscosity at 100 °C is lower than 9 × 10^–6 m² s^–1 by the EN ISO 3104 method; or

(b)

of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100 °C is 9 × 10^–6 m² s^–1 or higher by the EN ISO 3104 method.

5. For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerisation;

(h)

alkylation;

(ij)

isomerisation;

(k)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884 or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);

(l)

(in respect of products of heading 2710 only) deparaffining by a process other than filtering;

(m)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (for example, hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(in respect of products of subheadings 2710 19 51 to 2710 19 68 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If 30 % or more by volume, including losses, of such products distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method), the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 12 11 to 2710 12 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 62 to 2710 19 68 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

(o)

(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;

(p)

solely for products of subheading 2712 90 31: de-oiling by fractional crystallisation.

Should any preparatory treatment prior to the above treatments be necessary by reason of technical requirements, the customs exemption is to apply only to the quantities of the products intended for and actually subjected to such of the above treatments; any waste products arising during preparatory treatment are also to be exempt from customs duty.

6. The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 00, 2707 20 00, 2707 30 00, 2707 50 00, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 are to be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule is not to apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Coal, whether or not pulverised, but not agglomerated
27011100	Anthracite	Free	—
270112	Bituminous coal
27011210	Coking coal	Free	—
27011290	Other	Free	—
27011900	Other coal	Free	—
27012000	Briquettes, ovoids and similar solid fuels manufactured from coal	Free	—
2702	Lignite, whether or not agglomerated, excluding jet
27021000	Lignite, whether or not pulverised, but not agglomerated	Free	—
27022000	Agglomerated lignite	Free	—
27030000	Peat (including peat litter), whether or not agglomerated	Free	—
270400	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Coke and semi-coke of coal
27040011	For the manufacture of electrodes	Free	—
27040019	Other	Free	—
27040030	Coke and semi-coke of lignite	Free	—
27040090	Other	Free	—
27050000	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	Free	1 000 m3
27060000	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	Free	—
2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
27071000	Benzol (benzene)	3(4)	—
27072000	Toluol (toluene)	3(4)	—
27073000	Xylol (xylenes)	3(4)	—
27074000	Naphthalene	Free	—
27075000	Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method	3(4)	—
Other
27079100	Creosote oils	1,7	—
270799	Other
Crude oils
27079911	Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C	1,7	—
27079919	Other	Free	—
27079920	Sulphuretted toppings; anthracene	Free	—
27079950	Basic products	1,7	—
27079980	Phenols	1,2	—
Other
27079991	For the manufacture of the products of heading 2803(1)	Free	—
27079999	Other	1,7	—
2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars
27081000	Pitch	Free	—
27082000	Pitch coke	Free	—
270900	Petroleum oils and oils obtained from bituminous minerals, crude
27090010	Natural gas condensates	Free	—
27090090	Other	Free	—
2710	Petroleum 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; waste oils
Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, other than those containing biodiesel and other than waste oils
271012	Light oils and preparations
27101211	For undergoing a specific process(1)	4,7(2)	—
27101215	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11(1)	4,7(2) (7)	—
For other purposes
Special spirits
27101221	White spirit	4,7	—
27101225	Other	4,7	—
Other
Motor spirit
27101231	Aviation spirit	4,7	—
Other, with a lead content
Not exceeding 0,013 g per litre
27101241	With an octane number (RON) of less than 95	4,7	1 000 l(8)
27101245	With an octane number (RON) of 95 or more but less than 98	4,7	1 000 l(8)
27101249	With an octane number (RON) of 98 or more	4,7	1 000 l(8)
Exceeding 0,013 g per litre
27101251	With an octane number (RON) of less than 98	4,7	1 000 l(8)
27101259	With an octane number (RON) of 98 or more	4,7	1 000 l(8)
27101270	Spirit type jet fuel	4,7	—
27101290	Other light oils	4,7	—
271019	Other
Medium oils
27101911	For undergoing a specific process(1)	4,7(2)	—
27101915	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11(1)	4,7(2) (7)	—
For other purposes
Kerosene
27101921	Jet fuel	4,7	—
27101925	Other	4,7	—
27101929	Other	4,7	—
Heavy oils
Gas oils
27101931	For undergoing a specific process(1)	3,5(2)	—
27101935	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31(1)	3,5(2) (7)	—
For other purposes
27101943	With a sulphur content not exceeding 0,001 % by weight	3,5(9)	—
27101946	With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight	3,5(9)	—
27101947	With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight	3,5(9)	—
27101948	With a sulphur content exceeding 0,1 % by weight	3,5(9)	—
Fuel oils
27101951	For undergoing a specific process(1)	3,5(2)	—
27101955	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51(1)	3,5(2) (7)	—
For other purposes
27101962	With a sulphur content not exceeding 0,1 % by weight	3,5	—
27101964	With a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight	3,5	—
27101968	With a sulphur content exceeding 1 % by weight	3,5	—
Lubricating oils; other oils
27101971	For undergoing a specific process(1)	3,7(2)	—
27101975	For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71(1)	3,7(2) (7)	—
For other purposes
27101981	Motor oils, compressor lube oils, turbine lube oils	3,7	—
27101983	Liquids for hydraulic purposes	3,7	—
27101985	White oils, liquid paraffin	3,7	—
27101987	Gear oils and reductor oils	3,7	—
27101991	Metal-working compounds, mould-release oils, anti-corrosion oils	3,7	—
27101993	Electrical insulating oils	3,7	—
27101999	Other lubricating oils and other oils	3,7	—
271020	Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, containing biodiesel, other than waste oils
Gas oils
27102011	With a sulphur content not exceeding 0,001 % by weight	3,5(9)	—
27102015	With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight	3,5(9)	—
27102017	With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight	3,5(9)	—
27102019	With a sulphur content exceeding 0,1 % by weight	3,5(9)	—
Fuel oils
27102031	With a sulphur content not exceeding 0,1 % by weight	3,5	—
27102035	With a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight	3,5	—
27102039	With a sulphur content exceeding 1 % by weight	3,5	—
27102090	Other oils	3,7	—
Waste oils
27109100	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	3,5	—
27109900	Other	3,5(10)	—
2711	Petroleum gases and other gaseous hydrocarbons
Liquefied
27111100	Natural gas	0,7(2)	TJ
271112	Propane
Propane of a purity of not less than 99 %
27111211	For use as a power or heating fuel	8	—
27111219	For other purposes(1)	Free	—
Other
27111291	For undergoing a specific process(1)	0,7(2)	—
27111293	For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91(1)	0,7(2) (7)	—
For other purposes
27111294	Of a purity exceeding 90 % but of less than 99 %	0,7	—
27111297	Other	0,7	—
271113	Butanes
27111310	For undergoing a specific process(1)	0,7(2)	—
27111330	For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10(1)	0,7(2) (7)	—
For other purposes
27111391	Of a purity exceeding 90 % but of less than 95 %	0,7	—
27111397	Other	0,7	—
27111400	Ethylene, propylene, butylene and butadiene	0,7(2)	—
27111900	Other	0,7(2)	—
In gaseous state
27112100	Natural gas	0,7(2)	TJ
27112900	Other	0,7(2)	—
2712	Petroleum 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
271210	Petroleum jelly
27121010	Crude	0,7(2)	—
27121090	Other	2,2	—
271220	Paraffin wax containing by weight less than 0,75 % of oil
27122010	Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560	Free	—
27122090	Other	2,2	—
271290	Other
Ozokerite, lignite wax or peat wax (natural products)
27129011	Crude	0,7	—
27129019	Other	2,2	—
Other
Crude
27129031	For undergoing a specific process(1)	0,7(2)	—
27129033	For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31(1)	0,7(2) (7)	—
27129039	For other purposes	0,7	—
Other
27129091	Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms	Free	—
27129099	Other	2,2	—
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Petroleum coke
27131100	Not calcined	Free	—
27131200	Calcined	Free	—
27132000	Petroleum bitumen	Free	—
271390	Other residues of petroleum oils or of oils obtained from bituminous minerals
27139010	For the manufacture of the products of heading 2803(1)	0,7(2)	—
27139090	Other	0,7	—
2714	Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks
27141000	Bituminous or oil-shale and tar sands	Free	—
27149000	Other	Free	—
27150000	Bituminous 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)	Free	—
27160000	Electrical energy	Free	1 000 kWh

(1)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(2)

Autonomous rate of duty: Free.

(3)

This does not apply to fuel oils, of subheadings 2710 20 31 to 2710 20 39, which contain fatty-acid methyl esters (FAME) and which have a saponification index exceeding 4.

(4)

‘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 Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(5)

Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.

(6)

Unless otherwise stated, the term ‘method’ means the latest version of the determination methods laid down by the Comité européen de normalisation (CEN), the International Standardisation Organisation (ISO), or the American Society for Testing and Materials (ASTM).

(7)

See additional note 6 (CN).

(8)

Measured at a temperature of 15 °C.

(9)

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

(10)

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 Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).