Explanatory Notes to the Combined Nomenclature of the European Union
Date: 2016-11-30
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, crude oil








C_2016445EN.01000201.xml










30.11.2016   


EN


Official Journal of the European Union


C 445/2





Explanatory Notes to the Combined Nomenclature of the European Union
(2016/C 445/02)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 120, the Explanatory note to CN subheadings ‘2707 99 11 and 2707 99 19 Crude oils’ is replaced by the following text:








‘2707 99 11 and 2707 99 19




Crude oils

These subheadings cover only those products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Among the products falling under these subheadings are:






1.


products obtained from first distillation of high-temperature coal tars. High-temperature coal tars are generally produced in foundry coking plants at a temperature exceeding 900 °C. The distillation products of these tars contain not only hydrocarbons with a predominance by weight of aromatic hydrocarbons but also nitrogen, oxygen and sulphur compounds and very often impurities. These products usually require further processing before use;










2.


products obtained by debenzolisation after washing of the gas produced during the coking of coal; and










3.


products obtained by pyrolysis of waste tyres or other rubber and plastics waste without further processing.




Products, in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, are not covered by these subheadings if they are residues from either atmospheric or vacuum distillation of crude petroleum or marine fuel oils. These products fall under subheading 2707 99 99.
‘Similar products’ of heading 2707 means those having a composition similar to that of the products described in item 1 above.
However, they may have a higher proportion of aliphatic and naphthenic hydrocarbons as well as of phenolic products and a lower proportion of polynuclear aromatic hydrocarbons than the products described in item 1 above.’






On page 122, in the Explanatory note to CN subheadings ‘2707 99 91 and 2707 99 99 other’ the following point 4 is inserted after the existing text:







‘4.


residues from distillation (both atmospheric and vacuum) of crude petroleum and marine fuel oils, in which the aromatic constituents predominate by weight over the non-aromatic constituents, (determined by the method described in Annex A to this Chapter) which comply with the following physico-chemical properties:






(a)


by the EN ISO 3405 method (equivalent to the ASTM D 86 method), less than 65 % by volume (including losses) distils at 250 °C;










(b)


the end point of distillation is above 315 °C.




The density of these residues may be generally below 1 g/cm3 at 15 °C by the EN ISO 12185 method.
These residues may be destined for undergoing a specific process.’






(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

(2)  OJ C 76, 4.3.2015, p. 1.