Tariff number 2707990000 80 - Other

As regards the determination of the content of aromatic constituents, see the explanatory note to note 2 to this chapter.

Crude oils These subheadings cover only those products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Among the products falling under these subheadings are: 1. products obtained from first distillation of high-temperature coal tars. High-temperature coal tars are generally produced in foundry coking plants at a temperature exceeding 900 °C. The distillation products of these tars contain not only hydrocarbons with a predominance by weight of aromatic hydrocarbons but also nitrogen, oxygen and sulphur compounds and very often impurities. These products usually require further processing before use. 2. products obtained by debenzolisation after washing of the gas produced during the coking of coal; and 3. products obtained by pyrolysis of waste tyres or other rubber and plastics waste without further processing. Products, in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, are not covered by these subheadings if they are residues from either atmospheric or vacuum distillation of crude petroleum or marine fuel oils. These products fall under subheading 2707 99 99. ‘Similar products’ of heading 2707 means those having a composition similar to that of the products described in item 1 above. However, they may have a higher proportion of aliphatic and naphthenic hydrocarbons as well as of phenolic products and a lower proportion of polynuclear aromatic hydrocarbons than the products described in item 1 above.

Crude oils These subheadings cover only those products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Among the products falling under these subheadings are: 1. products obtained from first distillation of high-temperature coal tars. High-temperature coal tars are generally produced in foundry coking plants at a temperature exceeding 900 °C. The distillation products of these tars contain not only hydrocarbons with a predominance by weight of aromatic hydrocarbons but also nitrogen, oxygen and sulphur compounds and very often impurities. These products usually require further processing before use. 2. products obtained by debenzolisation after washing of the gas produced during the coking of coal; and 3. products obtained by pyrolysis of waste tyres or other rubber and plastics waste without further processing. Products, in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, are not covered by these subheadings if they are residues from either atmospheric or vacuum distillation of crude petroleum or marine fuel oils. These products fall under subheading 2707 99 99. ‘Similar products’ of heading 2707 means those having a composition similar to that of the products described in item 1 above. However, they may have a higher proportion of aliphatic and naphthenic hydrocarbons as well as of phenolic products and a lower proportion of polynuclear aromatic hydrocarbons than the products described in item 1 above.

For the purpose of this subheading, ‘sulphuretted toppings’ means only those light products obtained in the course of first distillation of crude oils from tars, containing sulphur compounds (for example, carbon disulphide, mercaptans, thiophen) and hydrocarbons with a predominance of non-aromatic hydrocarbons, of which 90 % or more by volume distils at a temperature below 80 °C. Anthracene of this subheading is usually in the form of a sludge or paste generally containing phenanthrene, carbazole and other aromatic constituents. The subheading covers only anthracene of a purity by weight of less than 90 %. Anthracene of a purity by weight of 90 % or more falls in subheading 2902 90 00.

For the purposes of this subheading, basic products are aromatic and/or heterocyclic products with basic nitrogen function. The subheading covers, in particular, pyridine, quinoline, acridine and aniline bases (including mixtures thereof). These are derived principally from pyridine, quinoline, acridine and their homologues. Among the basic products falling in this subheading are: 1. pyridine of a purity by weight of less than 95 %. Pyridine of a purity by weight of 95 % or more falls in subheading 2933 31 00; 2. methylpyridine (picoline), 5-ethyl-2-methylpyridine (5-ethyl-2-picoline), 2-vinylpyridine, of a purity by weight of less than 90 % (as ascertained by gas chromotography). If the content by weight is 90 % or more, these products fall in subheading 2933 39; 3. quinoline of a purity of less than 95 % calculated by weight on the anhydrous product (ascertained by gas chromatography). If the purity is not less than 95 %, this product falls in subheading 2933 49 90; 4. acridine of a purity of less than 95 % calculated by weight on the anhydrous product (as ascertained by gas chromatography). If the purity is not less than 95 %, this product falls in subheading 2933 99 80. This subheading does not cover salts of any of the basic products described (heading 2933 or 3824).

See additional note 1 to this chapter. This subheading covers: 1. phenols obtained by the distillation of high-temperature coal tar, and also similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. However, phenol salts are excluded from this subheading (generally, heading 2907 or subheading 3824 99 93); 2. cresols (single or mixed isomers) containing by weight less than 95 % of cresol, all cresol isomers being taken together (as ascertained by gas chromatography). If the content by weight is 95 % or more, these products fall in subheading 2907 12 00; 3. xylenols (single or mixed isomers) containing by weight less than 95 % of xylenol, all xylenol isomers being taken together (as ascertained by gas chromatography). If the content by weight is 95 % or more, these products fall in subheading 2907 19 10; 4. other phenols having one or more benzene rings with one or more hydroxyl radicals, provided they are not chemically defined phenols of heading 2907. One notable product is phenol (C6H5OH) of a purity by weight of less than 90 %.

Other These subheadings cover principally products consisting of mixtures of hydrocarbons. These products include: 1. heavy oils (other than crude) obtained from the distillation of high-temperature coal tar or products similar to those oils, provided that: (a) less than 65 % by volume distils at up to 250 °C by the EN ISO 3405 method (equivalent to the ASTM D 86 method); and (b) they have a needle penetration index of 400 or higher at 25 °C by the EN 1426 method; and (c) they have characteristics other than those of the products of heading 2715 00 00. These products generally have a density exceeding 1,000 g/cm3 at 15 °C by the EN ISO 12185 method. Products not fulfilling the conditions set out at (a) to (c) above are to be classified according to their characteristics in, for example, subheadings 2707 10 00 to 2707 30 00, 2707 50 00, heading 2708, subheading 2713 20 00 or heading 2715 00 00; 2. aromatic extracts not conforming to the requirements prescribed for those products in the explanatory note to subheading 2713 90 10 and 2713 90 90; 3. certain naphthalene and anthracene homologues such as ethylnaphthalenes and methylanthracenes, provided that they do not fall in heading 2902; 4. residues from distillation (both atmospheric and vacuum) of crude petroleum and marine fuel oils, in which the aromatic constituents predominate by weight over the non-aromatic constituents, (determined by the method described in Annex A to this Chapter) which comply with the following physico-chemical properties: (a) by the EN ISO 3405 method (equivalent to the ASTM D 86 method), less than 65 % by volume (including losses) distils at 250 °C; (b) the end point of distillation is above 315 °C. The density of these residues may be generally below 1 g/cm3 at 15 °C by the EN ISO 12185 method. These residues may be destined for undergoing a specific process.

Other These subheadings cover principally products consisting of mixtures of hydrocarbons. These products include: 1. heavy oils (other than crude) obtained from the distillation of high-temperature coal tar or products similar to those oils, provided that: (a) less than 65 % by volume distils at up to 250 °C by the EN ISO 3405 method (equivalent to the ASTM D 86 method); and (b) they have a needle penetration index of 400 or higher at 25 °C by the EN 1426 method; and (c) they have characteristics other than those of the products of heading 2715 00 00. These products generally have a density exceeding 1,000 g/cm3 at 15 °C by the EN ISO 12185 method. Products not fulfilling the conditions set out at (a) to (c) above are to be classified according to their characteristics in, for example, subheadings 2707 10 00 to 2707 30 00, 2707 50 00, heading 2708, subheading 2713 20 00 or heading 2715 00 00; 2. aromatic extracts not conforming to the requirements prescribed for those products in the explanatory note to subheading 2713 90 10 and 2713 90 90; 3. certain naphthalene and anthracene homologues such as ethylnaphthalenes and methylanthracenes, provided that they do not fall in heading 2902; 4. residues from distillation (both atmospheric and vacuum) of crude petroleum and marine fuel oils, in which the aromatic constituents predominate by weight over the non-aromatic constituents, (determined by the method described in Annex A to this Chapter) which comply with the following physico-chemical properties: (a) by the EN ISO 3405 method (equivalent to the ASTM D 86 method), less than 65 % by volume (including losses) distils at 250 °C; (b) the end point of distillation is above 315 °C. The density of these residues may be generally below 1 g/cm3 at 15 °C by the EN ISO 12185 method. These residues may be destined for undergoing a specific process.

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 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. Additional notes (97) 1. For the purposes of subheading 2707 99 80, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

MINERAL PRODUCTS

Note 2 1. The content of aromatic constituents is to be determined by the following methods: — products with a distillation end point not exceeding 315 °C: EN 15553 method; — products with a distillation end point exceeding 315 °C: see Annex A to the explanatory notes to this chapter.

Additional note 5 1. It is to be noted that, except as provided in additional note 5(n), the exemption applies to the whole of the products used in the specific process. Accordingly, where a petroleum product is subjected, for example, to alkylation or polymerisation, that part which is not effectively transformed (alkylated or polymerised) also benefits from the exemption. 2. In cases where preliminary treatment is necessary before a ‘specific process’ (see final paragraph of additional note 5), two conditions must be met in order to obtain the benefit of exemption: (a) the imported product must be effectively subjected to a ‘specific process’, for example, cracking; (b) the preliminary treatment must be necessary to the ‘specific process’. The following in particular are regarded as necessary preparatory treatments for products intended for undergoing a ‘specific process’: (a) degassing; (b) dehydration; (c) removal of certain light or heavy products which might interfere with processing; (d) removal or conversion of mercaptans (softening or sweetening), of other sulphur compounds or of other compounds which might prejudice processing; (e) neutralisation; (f) decantation; (g) desalination. Any products which may be obtained in the course of a preparatory treatment but which do not undergo a specific process are liable to the customs duties applicable to products ‘for other purposes’, according to the kind and value of the imported goods and on the basis of the net weight of the products so obtained.

Additional note 5(a) Vacuum distillation means distillation under a pressure not exceeding 400 mbar, measured at the head of the column.

Additional note 5(b) Redistillation by a very thorough fractionation process means distillation (other than topping) by a continuous or batch process employed in industrial installations using distillates of subheadings 2710 12 11 to 2710 19 48, 2711 11 00, 2711 12 91 to 2711 19 00, 2711 21 00 and 2711 29 00 (other than propane of a purity of 99 % or more) to obtain: 1. isolated high-purity hydrocarbons (90 % or more in the case of olefins, and 95 % or more in the case of other hydrocarbons), mixtures of isomers having the same organic composition being regarded as isolated hydrocarbons. Only those processes by means of which at least three different products are obtained are admissible, but this restriction does not apply in any instance where the process consists in the separation of isomers. In so far as this concerns xylenes, ethylbenzene is included with xylene isomers; 2. products of subheadings 2707 10 00 to 2707 30 00, 2707 50 00 and 2710 12 11 to 2710 19 48 : (a) with no overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 60 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method); (b) with an overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 30 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method).

Additional note 5(c) Cracking is an industrial process for modifying the chemical structure of petroleum products by breaking down the molecules by heating, with or without pressure and with or without the assistance of a catalyst, thus producing, in particular, mixtures of lighter hydrocarbons which may be liquid or gaseous at normal temperatures and pressures. The chief cracking processes are: 1. thermal cracking; 2. catalytic cracking; 3. steam cracking to obtain gaseous hydrocarbons; 4. hydrocracking (cracking plus hydrogenation); 5. dehydrogenation; 6. dealkylation; 7. coking; 8. visbreaking.

Additional note 5(d) Reforming is the thermal or catalytic processing of light or medium oils to increase their content of aromatics. Catalytic reforming is used, for example, to convert straight-distillation light oils into light oils with a higher octane number (with a higher content of aromatic hydrocarbons) or into a mixture of hydrocarbons containing benzene, toluene, xylenes, ethylbenzene, etc. The principal catalytic reforming processes are those employing platinum as the catalyst.

Additional note 5(e) Extraction by means of selective solvents is the process of separating groups of products with different molecular structures by means of substances having a preferential solvent effect (for example, furfural, phenol, dichlorethyl ether, sulphuric anhydride, nitrobenzene, urea and certain of its derivatives, acetone, propane, ethyl methyl ketone, isobutyl methyl ketone, glycol, N-methyl morpholine).

Additional note 5(g) Polymerisation is the industrial process, whether or not involving heating or the use of a catalyst, by means of which unsaturated hydrocarbons are made to form their polymers or copolymers.

Additional note 5(h) Alkylation means any thermal or catalytic reaction in which unsaturated hydrocarbons are united with any other hydrocarbons, in particular, isoparaffins and aromatics.

Additional note 5(ij) Isomerisation is the reforming of the structure of the constituents of petroleum products without altering their gross composition.

Additional note 5(l) The following are examples of dewaxing for the purposes of this additional note: 1. dewaxing by cooling (with or without solvents); 2. microbiological treatment; 3. dewaxing by means of urea; 4. molecular sieve treatment.

Additional note 5(n) Atmospheric distillation means distillation carried out at a pressure of about 1 013 mbar, measured at the head of the column.

Additional note 6 1. ‘Chemical transformation’ means any operation for the molecular modification of one or more constituents of a petroleum product undergoing processing. The mere mixing of a petroleum product with another product, whether or not also of petroleum, is not regarded as a ‘chemical transformation’. The incorporation of white spirit into paint, for example, or of a base oil into printing ink, is not to be regarded as falling within the definition of ‘chemical transformation’. This is also the case with all uses of petroleum products as solvents or fuels. 2. Examples of ‘chemical transformations’: (a) treatment with halogens or halogen compounds: (i) reaction with propylene present in a gaseous petroleum fraction, in order to obtain organic derivatives (for example, to obtain propylene oxide); (ii) treatment of petroleum fractions (motor spirit, kerosene, gas oil), paraffins, petroleum waxes or paraffinic residues with chlorine or chlorine compounds, in order to obtain chloroparaffins; (b) treatment with bases (for example, sodium, potassium, ammonium hydroxides), in order to obtain naphthenic acids; (c) treatment with sulphuric acid or its anhydride: (i) to obtain sulphonates; (ii) to extract or obtain isobutylene; (iii) for the sulphonation of gas oils and lubricating oils. Oil added after sulphonation is not eligible for exemption; (d) sulphochlorination; (e) hydration, particularly for obtaining alcohols by modification of unsaturated hydrocarbons present in gaseous petroleum fractions; (f) treatment with maleic anhydride, in particular, treatment of butadiene mixed with a gaseous petroleum fraction containing four carbon atoms, in order to obtain tetrahydrophthalic acid; (g) treatment with phenol, for example, reaction of petroleum olefins with phenols in the presence of a catalyst, in order to obtain alkylphenols; (h) oxidation: (i) oxidation of heavy oils to obtain bitumens of subheading 2713 20 00; (ii) oxidation of any petroleum product, in order to obtain more complex chemical products such as acids, aldehydes, ketones, alcohols; for example, oxidation of light fractions under heat and pressure, to obtain acetic, formic, propionic and succinic acids; (ij) dehydrogenation, for example, of: (i) naphthenic hydrocarbons, to obtain aromatic hydrocarbons (for example, benzole); (ii) paraffinic hydrocarbons, to obtain liquid olefins as used, for example, in the manufacture of biodegradable alkylbenzenes; (k) oxo synthesis; (l) irreversible incorporation of heavy oils into high polymers (for example, into latex of natural or synthetic rubber, butyl rubber, polystyrene); (m) manufacture of products of heading 2803; (n) nitration, to obtain nitrated derivatives; (o) biological treatment of certain petroleum fractions containing n-paraffins, to obtain proteins or other complex organic products.