Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils
In plain English
This category covers refined petroleum and bituminous mineral oils, mixtures where these oils make up at least seventy percent of the weight, and used oils. The items are split based on whether they are light oils, heavy oils, or contain biodiesel. Another division separates waste oils depending on whether they include specific chemical compounds known as PCBs, PCTs, or PBBs.
6-digit subheadings (5)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste oils; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; light oils and preparations
Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste oils; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; not light oils and preparations
Petroleum oils and oils from bituminous minerals, containing biodiesel, not crude, not waste oils; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals
Waste Oils; of petroleum or obtained from bituminous minerals, not crude; and preparations n.e.c., weight 70% or preparations of the same, containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
Chapter 27 classification notes
Frequent misclassification in this chapter
Lubricant base oils vs. lubricant preparations — 2710 vs. 3403; petrochemical feedstocks vs. finished plastic resins (2710 vs. Chapter 39).
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 27
- 2701 — Coal; briquettes, ovoids and similar solid fuels manufactured from coa…
- 2702 — Lignite; whether or not agglomerated, excluding jet
- 2703 — Peat; (including peat litter), whether or not agglomerated
- 2704 — Coke and semi-coke; of coal, lignite or peat, whether or not agglomera…
- 2705 — Coal gas, water gas, producer gas and similar gases, other than petrol…
- 2706 — Tar distilled from coal, from lignite, peat and other mineral tars, wh…
- 2707 — Oils and other products of the distillation of high temperature coal t…
- 2708 — Pitch and pitch coke; obtained from coal tar or from other mineral tar…
- 2709 — Petroleum oils and oils obtained from bituminous minerals; crude
- 2711 — Petroleum gases and other gaseous hydrocarbons
- 2712 — Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack …
- 2713 — Petroleum coke, petroleum bitumen; other residues of petroleum oils or…
- 2714 — Bitumen and asphalt, natural; bituminous or oil shale and tar sands; a…
- 2715 — Bituminous mixtures based on natural asphalt; on natural bitumen, on p…
- 2716 — Electrical energy