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4. SMEs

By way of derogation for suppliers that are SMEs, ‘origin’ and ‘place of purchase’ is either EU or non-EU, as appropriate, irrespective of whether they import crude oil or they supply petroleum oils and oils obtained from bituminous materials.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.