Guidance

Kerosene and medium oils (Tariff notice 1)

Find out how kerosene and other medium oils should be classified depending on how they're used, such as for jet fuel or for heating.

Update to the Combined Nomenclature (CN) of the EU

There’s a new explanatory note to the CN of the EU. It was published on 10 January 2018 in 2018/C 7/03.

This is not considered a change in UK practice.

Medium oils

On page 125, the explanatory note to subheadings 2710 19 11 to 2710 19 29 Medium oils is replaced by the following section:

2710 19 11 to 2710 19 29 Medium oils

See additional note 2(c) to this chapter.

Kerosene is used for a wide range of different purposes, for example as fuel for airplanes engines or for heating.

Kerosene is a medium oil with a distillation range according to the EN ISO 3405 method (equivalent to the ASTM D 86 method) approximately between 130 °C to 320 °C.

The images on this explanatory note are merely indicative of chromatograms of one category of products classifiable in each of the 3 subheadings concerned.

Kerosene used as jet fuel

On page 125, the explanatory note to subheading 2710 19 21 Jet fuel is replaced by the following section:

2710 19 21 Jet fuel

This subheading covers kerosene type jet fuel. This jet fuel complies with the provisions of additional note 2(c) to this chapter.

The gas chromatographic profile of kerosene-type jet fuel, for instance the most commonly used jet fuel A-1, is characteristic of an oil obtained by the distillation of a crude oil and also by other petrochemical processes. The chain length of the alkanes varies between about 10 and 18 carbon atoms.

The aromatic content may be up to 25% by volume. Its flash point is generally above 38 °C according to the ISO 13736 method. The freezing point is usually not above -40 °C.

Jet fuel may contain the following additives: antioxidants, corrosion inhibitors, icing inhibitors, tracer dyes.

Kerosene not used as jet fuel

On page 127, the explanatory note to subheading 2710 19 25 Other is replaced by the following section:

2710 19 25 Other

This subheading covers kerosene other than jet fuel. The kerosene of this subheading complies with the provisions of additional note 2(c) to this chapter.

The gas chromatographic profile of ‘other’ kerosene is characteristic of an oil obtained by the distillation of a crude oil.

This subheading also includes:

  • oils used in lamps, with a low aromatic and olefin content to prevent the formation of soot during combustion
  • oils with a narrow range of distillation, with a gas chromatographic profile composed only by a fraction

In some cases chemical markers are present.

This subheading excludes mixtures of kerosene with other mineral oils or organic solvents.

Industrial use of medium oils other than kerosene

On page 129, the explanatory note to subheading 2710 19 29 Other is replaced by the following section:

2710 19 29 Other

This subheading covers medium oils other than kerosene of subheadings 2710 19 21 and 2710 19 25. The oils of this subheading comply with the provisions of additional note 2(c) to this chapter.

Usually, products of this subheading are obtained by one or more chemical-physical processes which can significantly alter the chemical composition of those products so as to make them suitable for certain industrial uses.

In certain cases, the modification of molecular composition of those products can be detected using GC or SimDis while for other kinds of products more accurate determinations are necessary (for example gas chromatography–mass spectrometry (GC-MS)).

Another example of products of this subheading are those obtained by a multistep process that includes:

  • extraction of linear paraffins
  • hydrogenation of the de-paraffinated residue
  • fractionation by distillation of the hydrogenated and de-paraffinated residue in products with shorter carbon cut

These products consist of saturated hydrocarbons, mainly branched and cyclic, with an aromatic content far less than 1%.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 18 January 2018