2707.40.00.000: ACEITES Y DEMÁS PRODUCTOS DE LA DESTILACIÓN DE LOS: naftaleno

1. For the purposes of subheading 270111, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

2. For the purposes of subheading 270112, ‘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 5833 kcal/kg.

3. For the purposes of subheadings 270710, 270720, 270730 and 270740, 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 271012, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the 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, vegetable or microbial fats and oils whether or not used.

1. For the purposes of subheading 27079980, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

2. For the purposes of heading 2710:

1. (a) ‘special spirits’ (subheadings 27101221 and 27101225) 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;

2. (b) ‘white spirit’ (subheading 27101221) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method;

3. (c) ‘medium oils’ (subheadings 27101911 to 27101929) 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);

4. (d) ‘heavy oils’ (subheadings 27101931 to 27101999 and 27102011 to 27102090) 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;

5. (e) ‘gas oils’ (subheadings 27101931 to 27101948 and 27102011 to 27102019) 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);

6. (f) ‘fuel oils’ (subheadings 27101951 to 27101967 and 27102032 to 27102038) 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 by the ISO 6293-1 or 6293-2 method (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply),

   • 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.

   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	1580	2650
   	II	7	7	7	7	9	15,1	25,3	42,4	71,1	119	200	335	562	943	1580	2650

   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 the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.

   The term ‘bio-components’ means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).

   Subheadings 27101951 to 27101967 and 27102032 to 27102038 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 27101971 to 27101999 or 27102090;

7. (g) ‘containing biodiesel’ means that the products of subheading 271020 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0,5 % by volume (determination by the EN 14078 method).

3. For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 27121010) 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 27129031 to 27129039, the term ‘crude’ is to be taken to apply to products:

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

2. (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:

1. (a) vacuum distillation;

2. (b) redistillation by a very thorough fractionation process;

3. (c) cracking;

4. (d) reforming;

5. (e) extraction by means of selective solvents;

6. (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;

7. (g) polymerisation;

8. (h) alkylation;

9. (ij) isomerisation;

10. (k) (in respect of products of subheadings 27101931 to 27101999 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);

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

12. (m) (in respect of products of subheadings 27101931 to 27101999 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 27101971 to 27101999 (for example, hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

13. (n) (in respect of products of subheadings 27101951 to 27101967 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 27101211 to 27101290 or 27101911 to 27101929 shall be dutiable at the same rates as those provided for under subheadings 27101962 to 27101967 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;

14. (o) (in respect of products of subheadings 27101971 to 27101999 only) treatment by means of a high-frequency electrical brush-discharge;

15. (p) solely for products of subheading 27129031: 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 27071000, 27072000, 27073000, 27075000, 2710, 2711, 271210, 271220, 27129031 to 27129099 and 271390 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.