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A hydrocarbon company asks whether NC 2710.12.25 is a sensitive or non-sensitive product under Tariff 2. The DGT states it will be considered sensitive when shipped in large quantities to the same recipient.
Cuestión planteada En relación con el Impuesto sobre Hidrocarburos, la consultante desea conocer las normas de circulación aplicables a las expediciones comerciales de los productos salidos de fábrica que se clasifican bajo la NC 2710.12.25 con destino a consumidores finales en función de los continentes utilizados para su transporte, en particular, si dicho producto tiene la consideración de un "producto no sensible" o de un "producto sensible" de la Tarifa 2ª del artículo 50 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
El producto NC 2710.12.25 se define como otros aceites ligeros y sus disposiciones solo aplican a movimientos comerciales al por mayor. Se consideran movimientos al por mayor los envíos en grandes cantidades a un mismo destinatario, ya sea en bidones, garrafas o isotanques no integrados en el transporte. En tales circunstancias, el producto tendrá la consideración de producto sensible de la Tarifa 2ª.
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