Information for ruling 600010558
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2025
- Expiry date
- 12 Feb 2028
- Commodity code
- 2710194810 (opens in new tab)
- Description
- Synthetic Paraffinic Kerosene. This is a biofuel made from biomass SPK is made by a process which converts synthesis gas, a mixture of carbon monoxide & hydrogen into long chain hydrocarbons. This is supplied in bulk containers
- Keywords
-
- FOR FUEL
- KEROSENE
- HEAVY OILS
- OILS
- IN BULK
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 271019: Other than light oils and preparations; heavy oils; gas oils; for other purposes 8 Digit code 27101948: With a sulphur content exceeding 0.1% by weight 10 Digit code 2710194810: With a sulphur content not exceeding 0.2% by weight Also classified in accordance with: Harmonised System Explanatory Notes to heading 2710