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Exhibit 10.27

EXECUTION COPY

FIFTH AMENDMENT
dated as of March 14, 2006

between

HUNTSMAN RECEIVABLES FINANCE LLC,
as Company

HUNTSMAN (EUROPE), BVBA,
as Master Servicer

JPMORGAN CHASE BANK, N.A.
as Funding Agent

and

J.P. MORGAN (IRELAND) plc,
as Trustee

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SERIES 2000-1 SUPPLEMENT
Dated as of December 21, 2000

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SIDLEY AUSTIN
WOOLGATE EXCHANGE
25 BASINGHALL STREET
LONDON EC2V 5HA
TELEPHONE 020 7360 3600
FACSIMILE 020 7626 7937
REF: DDD /30508-30240

        THIS FIFTH AMENDMENT, dated as of March 14, 2006 (the "Amendment")
between Huntsman Receivables Finance LLC (the "Company"), a Delaware limited
liability company, Huntsman (Europe) BVBA (the "Master Servicer"), JPMorgan
Chase Bank, N.A., successor-in-interest to The Chase Manhattan Bank, as funding
agent for the Series 2000-1 Purchasers (the "Funding Agent") and J.P. Morgan
(Ireland) plc, successor-in-interest to Chase Manhattan Bank (Ireland) plc, as
trustee (the "Trustee") modifies the Series 2000-1 Supplement dated as of
December 21, 2000, as amended from time to time (the "Supplement"), which
supplements the Amended and Restated Pooling Agreement, dated as of June 26,
2001, as amended from time to time (the "Pooling Agreement" and, together with
the Supplement, the "Agreement") between the Company, the Master Servicer and
the Trustee.

        WHEREAS, the parties hereto (the "Parties") wish to amend the
Supplement;

        WHEREAS, pursuant to Series 2000-1 Transfer Supplement, dated April 16,
2004, Park Avenue Receivables Company LLC assigned its rights obligations and
commitment under the Agreement to Jupiter Securitization Corporation;

        WHEREAS, Section 10.01 of the Pooling Agreement permits the amendment of
the Supplement upon the terms and conditions specified therein;

        WHEREAS, Section 11.07(b) of the Supplement permits the amendment of the
Supplement with the prior written notice to and written consent of the Funding
Agent and all the Series 2000-1 Purchasers to add any provisions to or change,
in any manner, any of the provisions of the Supplement;

        WHEREAS, the prior written consent of the Funding Agent is a condition
to the effectiveness of this Amendment; and

        WHEREAS, the Parties have provided prior written notice of the Amendment
to the Series 2000-1 Rating Agencies in accordance with the requirements of
Section 11.07(c)(ii) of the Supplement;

        NOW, THEREFORE, the Parties agree that the Supplement is hereby amended
effective as of the date hereof and the Parties agree hereto as follows:

        Section 1.    Definitions.    Capitalized terms used but not defined
herein shall have the meaning assigned to such term in Annex X to the Pooling
Agreement.

        Section 2.    Amendment.    

        (a)   Section 5.02 of the Supplement is hereby amended by deleting the
phrase "March 31, 2006" and replacing such phrase with "September 30, 2006".

        Section 3.    Ratification of Supplement.    The Supplement, as amended
hereby, is in all respects ratified and confirmed.

        Section 4.    Waiver of Notice by Funding Agent.    The Funding Agent
hereby waives any prior notice and any notice period that may be required in
connection with the execution of this Amendment by the Pooling Agreement or the
Supplement.

        Section 5.    Waiver of Notice by All Parties.    Each of the Parties
waives any prior notice and any notice period that may be required by any other
agreement or document in connection with the execution of this Amendment.

        Section 6.    GOVERNING LAW.    THIS AMENDMENT SHALL BE GOVERNED BY AND
CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK APPLICABLE TO
CONTRACTS MADE AND PERFORMED WITHIN THE STATE OF NEW YORK, WITHOUT REFERENCE TO
ANY CONFLICT OF LAW PRINCIPLES.

        Section 7.    Counterparts.    This Amendment may be executed in any
number of counterparts, each of which so executed shall be deemed to be an
original, but all of such counterparts shall together constitute but one and the
same instrument.

        Section 8.    Headings.    The headings of Sections contained in this
Amendment are provided for convenience only. They form no part of this Amendment
or the Supplement and shall not affect the construction or interpretation of
this Amendment or Supplement or any provisions hereof or thereof.

[Remainder of Page Intentionally Left Blank]

        IN WITNESS WHEREOF, the parties hereto have executed this Amendment as
of the date set forth on the first page hereof.

HUNTSMAN RECEIVABLES FINANCE LLC,
as Company    
By:
 
/s/ SEAN DOUGLAS

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Name: Sean Douglas
Title: V.P.
 
 
HUNTSMAN (EUROPE) BVBA,
as Master Servicer
 
 
By:
 
/s/ F. DE CANNIERE

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Name: F. de Canniere
Title: Director
 
 
J.P. MORGAN (IRELAND) plc,
not in its individual capacity but solely as Trustee
 
 
By:
 
/s/ [ILLEGIBLE]

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Name:
Title:
 
 
JPMORGAN CHASE BANK, N.A.,
as Funding Agent
 
 
By:
 
/s/ PEDRAM MAZAHERI

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Name: Pedram Mazaheri
Title: Vice President
 
 
CONSENTED AND ACKNOWLEDGED:
 
 
JPMORGAN CHASE BANK, N.A.,
as APA Bank
 
 
By:
 
/s/ PEDRAM MAZAHERI

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Name: Pedram Mazaheri
Title: Vice President
 
 
JUPITER SECURITIZATION CORPORATION,
As sole Series 2000-1 Purchaser
 
 
By:
 
/s/ PEDRAM MAZAHERI

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Name: Pedram Mazaheri
Title: Authorized Signatory
 
 

[SIGNATURE PAGE TO THE FIFTH AMENDMENT TO THE SERIES 2000-l SUPPLEMENT]

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Exhibit 10.27

FIFTH AMENDMENT dated as of March 14, 2006 between HUNTSMAN RECEIVABLES FINANCE
LLC, as Company HUNTSMAN (EUROPE), BVBA, as Master Servicer JPMORGAN CHASE BANK,
N.A. as Funding Agent and J.P. MORGAN (IRELAND) plc, as Trustee