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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.
Question posed In relation to the Excise Duty on Hydrocarbons, the taxpayer wishes to know the circulation rules applicable to the commercial shipments of factory-exited products classified under NC 2710.12.25 destined for final consumers based on the containers used for their transport, specifically, whether said product is considered a "non-sensitive product" or a "sensitive product" under the 2nd Schedule of Article 50 of Law 38/1992, of December 28, on Excise Duties.
Product NC 2710.12.25 is defined as other light oils and its provisions apply only to wholesale commercial movements. Wholesale movements are considered to be shipments in large quantities to a single recipient, whether in drums, jerrycans, or isotanks not integrated into the transport. In such circumstances, the product shall be considered a sensitive product under the 2nd Schedule.
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