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The Origin of Goods (Petroleum Products) Regulations 1988

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(1)(2)(3)
Tariff HeadingDescription of GoodsProcessing of non-originating materials which confers originating status
ex 27.07Oils 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.Manufacture by processes not consisting solely of mixing or blending or packing or any combination of these processes.
27.09Petroleum oils and oils obtained from bituminous minerals, crude.Manufacture from materials not classified under heading 27.09.
27.10Petroleum 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.Manufacture by processes not consisting solely of mixing or blending or packing or any combination of these processes.
27.11Petroleum gases and other gaseous hydrocarbons.Manufacture from materials not classified under heading 27.11.
27.12Petroleum 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—
—refined petroleum jelly.Manufacture from unrefined petroleum jelly; or manufacture from materials not classified under heading 27.12.
—paraffin wax.Manufacture from slack wax or scale wax; or manufacture from materials not classified under heading 27.12.
—microcrystalline petroleum wax, slack wax, purified ozokerite, lignite wax, peat wax, other mineral waxes (other than crude ozokerite), whether or not coloured.Manufacture from crude ozokerite; or manufacture from materials not classified under heading 27.12.
—other.Manufacture from materials not classified under heading 27.12.
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or oils obtained from bituminous minerals.Manufacture from materials not classified under heading 27.13.
27.14Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.Manufacture from materials not classified under heading 27.14.
27.15Bituminous 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).Manufacture from materials not classified under heading 27.15.
ex 29.01Acyclic hydrocarbons for use as power or heating fuels.Manufacture from materials not classified under headings 29.01 or 29.02.
ex 29.02Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels.Manufacture from materials not classified under headings 29.01 or 29.02.
ex 34.03Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight.Manufacture from materials not classified under heading 34.03.
ex 34.04Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax.Manufacture from materials not classified under heading 34.04 or chapter 29.
ex 38.11Prepared additives for lubricating oils, containing petroleum oils or oils obtained from bituminous minerals.Manufacture 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.

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