CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRs)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 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
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
271019 - 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 - OTHER THAN LIGHT OILS
CN CODE 27101943 - HEAVY OILS - GAS OILS - FOR OTHER PURPOSES - WITH A SULPHUR CONTENT NOT EXCEEDING 0,001% BY WEIGHT
ALSO CLASSIFIED IN ACCORDANCE WITH
CHAPTER NOTE 2 TO CHAPTER 27
ADDITIONAL NOTES 2(d) & 2(E)
HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) TO HEADING 2710 (I) (B)
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) TO NOTE 2 TO CHAPTER 27