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This section is Advance Tariff Ruling Information for ruling 600015715
- Start date
- 07 Aug 2026
- Expiry date
- 06 Aug 2029
- Commodity code
- 3403198000 (opens in new tab)
- Description
- A synthetic oil based lubricant and anti-corrosion oil used for tool and knife care. It is composed of Synthetic base oil, with added mineral oil and other additives. It is packed in 10ml bottles.
- Keywords
-
- PUT UP FOR RETAIL SALE
- LUBRICANT PREPARATIONS
- CHEMICAL PREPARATIONS
- OILS
- LUBRICANTS
- ANTI-CORROSION PREPARATIONS
- 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product to Heading Heading 3403 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals GIR 5B has been used to determine the packaging GIR 6 has been used to classify this product to sub-heading level 340319 - Containing petroleum oils or oils obtained from bituminous minerals; other than preparations for the treatment of textile materials, leather, furskins or other materials 8 Digit Code 34031980 - Other than elsewhere specified in this subheading Also classified in accordance with: Chapter Note 4 to Chapter 34 Chapter Note 2 to Chapter 27 Harmonised System Explanatory Note (HSEN) A to Heading 3403