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Section V
Mineral Products
Chapter 27
Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes

Notes

1.

This Chapter does not cover the following:

(a)

separate chemically defined organic compounds, excluding pure methane and propane which are to be classified in heading 27.11;

(b)

medicaments of heading 30.03 or 30.04;or

(c)

mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2.

References in heading 27.10 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 the mass 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 per cent by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3.

For the purposes of heading 27.10, "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 primary products; and

(c)

such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or 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 per cent.

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 per cent 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 per cent by mass of benzene, toluene, xylenes or naphthalene, respectively.

4.

For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90 per cent 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 27.10, 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

1.

Specifications:

In this Chapter the following expressions shall be deemed to refer to hydrocarbon fuels and oils which are liquid at normal temperature and presure (20°C; one atmosphere) and which comply with all of the specifications hereunder assigned thereto or with any other specifications accepted or determined by the Commissioner (unless otherwise stated, the specification properties will be determined by the methods specified below) provided the intended uses of such fuels and oils are considered by the Commissioner in every case to be specified hereunder in respect of such fuels and oils.

Methods to determine Specification Properties:

Distillation:ASTM D86/IP123

Density:ASTM D1298/4052

Knock Rating:ASTM D2700/IP236

Smoke Point:ASTM D1322/IP57 Sulphur Content:ASTM D2622/IP336

Kinematic Viscosity:ASTM D445/IP71

Cetane Number:ASTM D613/IP41

Cetane Index:ASTM D976

Note:ASTM means American Society for Testing of Materials, United States of America; IP means Institute of Petroleum, United Kingdom

(a)

"Aviation Spirit", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in aircraft fitted with spark-ignition combustion piston engines

Distillation:

10 Per cent volume fraction evaporated below or at 75°C

40 Per cent volume fraction evaporated at or above 75°C

50 Per cent volume fraction evaporated below or at 105°C

90 Per cent volume fraction below or at 135°C

Knock Rating:Minimum 100

(b)

"Petrol", being products intended for use, put up for use or otherwise marketed or disposed of for use as fuel in spark-ignition, reciprocating or rotary internal combustion piston engines

Distillation:

10 Per cent volume fraction evaporated below or at 65°C

50 Per cent volume fraction evaporated at or above 77°C

50 Per cent volume fraction evapotated below or at 115°C

90 Per cent volume fraction evaporated below or at 185°C

Density at 20°C: Between 0,705 and 0,785 kg/li

Anti-knock additives: Less than 0,013 mg/li of organic compounds of lead.

(c)

Deleted

(d)

"Aviation kerosene", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in aircraft fitted with turbo-jets, turbo-propellers and other gas turbines

Distillation:

10 Per cent recovered below or at 205°C

End point not exceeding 300°C

Density at 20°C: Between 0,771 and 0,836 kg/li

Flash Point (IP170): Minimum 38°C

(e)

"Power kerosene",being products intended for use, advertised for use or otherwise marketed or disposed of for use as solvents or as fuel in spark-ignition reciprocating or rotary internal combustion piston engines

Distillation:

15 Per cent recovered below or at 175°C

50 Per cent recovered below or at 197°C 95 per cent recovered below or at 250°C

Flash Point (IP170): Minimum 23°C

(f)

"Illuminating kerosene", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel for illuminating or heating

Distillation:

Final boiling point not exceeding 280°C

Flash Point (IP170): Minimum 38°C

Smoke Point: Minimum 23 mm

Sulphur Content (ASTM D1320/D4294/IP107): Maximum 0,0510 per cent of the mass.

(g)

"Distillate fuel", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

(i)

Generally used as automotive fuel and known as diesel fuel

Distillation: 90 Per cent recovered below or at 362°C

Density at 20°C: Minimum 0,800 kg/li

Flash Point (ASTM D93): Minimum 55°C

Kinematic Viscosity at 40°C: Between 2,2 and 5,3 mm²/s

Sulphur: Maximum 0,050 per cent of the mass

Cetane Number: Minimum 45

(ii)

Generally used as marine fuel and known as marine gas oil

Distillation:90 Per cent recovered below or at 367°C

Density at 20°C: Between 0,816 and 0,876 kg/li

Flash point (ASTM D93):Minimum 60°C

Kinematic Viscosity at 40°C: Between 2,2 and 6,0 mm²/s

Sulphur:Maximum 1,0 per cent of the mass

Cetane Index:Minimum 40

(iii)

Generally used as marine fuel and known as marine diesel oil

Density at 20°C: Between 0,836 and 0,896 kg/li

Flash Point (ASTM D93):Minimum 62°C

Kinematic Viscosity at 40°C: Between 2,2 and 10,0 mm²/s

Sulphur:Maximum 2,0 per cent of the mass

Cetane Index:Minimum 35

(h)

"Residual fuel oils", being products intended for use, advertised for use, put for use or otherwise marketed or disposed of for use in furnaces, boilers, ships and boats

Density at 20°C:Minimum 0,900 kg/li Flash Point (ASTM D93):Minimum 55°C

Kinematic Viscosity at 50°C:Minimum 24 mm²/s

(ij)

"Specified aliphatic hydrocarbon solvents", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as solvents or for other general uses

Distillation:

Initial boiling point exceeding 206°C

Final boiling point not exceeding 290°C

(k)

"White Spirits", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as solvents or for other general uses

Distillation:

10 Per cent volume fraction evaporated below or at 165°C

90 Per cent evaporated below or at 195°C

Dry point not exceeding 205°C

2.(a)

The volume of any product in this Chapter, and similar hydrocarbons of Chapter 29, not packed, shall be measured at 20°C at sea level.

(b)

Evaporation is defined in per cent by volume.

(c)

"Marked" and "unmarked" goods are defined in section 37A(2).

(d)

The use of goods classified under 2710.12.07, 2710.12.15, 2710.12.26, 2710.12.37 and 2710.12.39 are subject to the provisions of section 37A of the rules.

Heading CD Description Unit General EU EFTA SADC MERCOSUR AfCFTA
27.10 Petroleum oils and oils obtained from bituminous minerals (excluding crude); preparations not elsewhere specified or included, containing by mass 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils:
2710.1 - Petroleum oils and oils obtained from bituminous minerals (excluding crude) and preparations not elsewhere specified or included, containing by mass 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excluding those containing biodiesel and excluding waste oils):
2710.12 -- Light oils and preparations:
2710.12.01 8 --- Aviation spirit, as defined in Additional Note 1(a) li free free free free free free
2710.12.02 6 --- Petrol, as defined in Additional Note 1(b) li 0,091c/li 0,091c/li 0,091c/li free 0,091c/li 0,0364c/li
2710.12.07 7 --- Aviation kerosene, as defined in Additional Note 1(d) li free free free free free free
2710.12.09 3 --- Power kerosene, as defined in Additional Note 1(e) li free free free free free free
2710.12.15 8 --- Illuminating kerosene, as defined in Additional Note 1(f), marked li free free free free free free
2710.12.26 3 --- Illuminating kerosene, as defined in Additional Note 1(f), unmarked li 0,183c/li free 0,183c/li free 0,183c/li 0,0732c/li
2710.12.30 1 --- Distillate fuel, as defined in Additional Note 1(g) li 0,183c/li 0,183c/li 0,183c/li free 0,183c/li 0,0732c/li
2710.12.35 2 --- Residual fuel oils, as defined in Additional Note 1(h) li free free free free free free
2710.12.37 9 --- Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1(ij), marked li free free free free free free
2710.12.39 5 --- Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij), unmarked li 0,183c/li free 0,183c/li free 0,183c/li 0,0732c/li
2710.12.40 9 --- White spirits, as defined in Additional Note 1(k) li 11c/li 11c/li 11c/li free 11c/li 4,4c/li
2710.12.45 9 --- Mixed alkylenes kg 10% 10% 10% free 10% 4%
2710.12.47 6 --- Lubricating grease kg 1,8c/kg with a maximum of 15% 1,8c/kg with a maximum of 15% 1,8c/kg with a maximum of 15% free 1,8c/kg with a maximum of 15% 0,72c/kg with a maximum of 6%
2710.12.49 2 --- Prepared lubricating oils, in containers holding less than 5 li li 15% 15% 15% free 15% 6%
2710.12.52 2 --- Other prepared lubricating oils li 0,55c/li with a maximum of 8% 0,55c/li with a maximum of 8% 0,55c/li with a maximum of 8% free 0,55c/li with a maximum of 8% 0,22c/li with a maximum of 3,2%
2710.12.55 7 --- Base oils for prepared lubricating oil, manufactured by the refining of used lubricating oil or other used oil li 0,55c/li with a maximum of 8% 0,55c/li with a maximum of 8% 0,55c/li with a maximum of 8% free 0,55c/li with a maximum of 8% 0,22c/li with a maximum of 3,2%
2710.12.57 3 --- Other base oils for prepared lubricating oil li 0,1c/li with a maximum of 8% 0,1c/li with a maximum of 8% 0,1c/li with a maximum of 8% free 0,1c/li with a maximum of 8% 0,04c/li with a maximum of 3,2%
2710.12.60 3 --- Transformer oil and cable oil li free free free free free free
2710.12.70 0 --- Other insulating oil or dielectric oil li 15% 15% 15% free 15% 6%
2710.12.80 8 --- Hydraulic transmission fluids li 15% 15% 15% free 15% 6%
2710.12.90 5 --- Other li 11c/li 11c/li 11c/li free 11c/li 4,4c/li

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