
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months pursuant to Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
Yellow, oily, liquid preparation containing by weight 70 % or more of petroleum oils and containing additives. The product has the following characteristics:
— Distillation (ASTM D 86):
 at 250 oC: 0
 at 266 oC: start of distillation
 at 339 oC (end of distillation): more than 85 % by volume
 at 350 oC: more than 85 % by volume
— Flash point (Pensky-Martens): Higher than 100 oC
— Infrared spectroscopy: Aliphatic hydrocarbons
— Sulphur content (EN ISO 8754): Less than 0,05 % by weightThe preparation can be used as lubricating oil. 2710 19 432710 19 462710 19 47 Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, additional notes 2(d) and 2(e) to Chapter 27 and the wording of CN codes 2710, 2710 19. and 2710 19 41.Since ‘heavy oils’ according to the definition in additional note 2(d) to Chapter 27 comprises oils and preparations, the term ‘gas oils’ according to the definition in additional note 2(e) to Chapter 27 also comprises oils and preparations.The product cannot be classified as a lubricant since it fulfils the provisions of additional notes 2(d) and 2(e) to Chapter 27. It is therefore to be classified as a gas oil of CN codes 2710 19 43, 2710 19 46 and 2710 19 47 (see also the Explanatory notes to the Combined Nomenclature codes 2710 19 71 to 2710 19 99).