EU Combined Nomenclature · CN code · HS 2707.91

2707 91 00

2707 91 00: Oils and other products of the distillation of high: other, creosote oils

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:
  2. Other:
  3. 2707 91 00 Creosote oils

What you pay

Importing into EU

Customs duty 1.7% standard rate depends on the country of origin
Additional duties and charges — Import requirements: 6
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 7

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Belarus
    Legal act
    Regulation 0765/06
    Documents
    • Y921 Goods exempted from the prohibition
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import controlImport control on REACH
    Applies to goods from
    all countries
    Legal act
    Regulation 1907/06
    Documents
    • Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
    • Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 8

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Restriction on exportSanctions regime: North Korea North Korea Regulation 1836/17 28 June 2018
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 22 October 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 20 July 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export control on dangerous chemicals ERGA OMNES Regulation 0649/12 8 May 2023
Export control - Waste Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States Regulation 1157/24 21 May 2026
Export control - Waste All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States) Regulation 1157/24 21 May 2026

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—1.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, Kenya, Micronesia and 4 more

Congo - Brazzaville, Cook Islands, Kenya, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

EU: imports by month · HS 2707.91

last 12 months€61k+141.7% · previous 12 months
Average import price€1.09 per kg
Preferential rate6%
Jan 2024: €18kFeb 2024: €553Mar 2024: €179Apr 2024: €64May 2024: €114Jun 2024: €334Jul 2024: €125Aug 2024: €146Sept 2024: €4kOct 2024: €110Nov 2024: €80Dec 2024: €237Jan 2025: €80Feb 2025: €108Mar 2025: €18kApr 2025: €105May 2025: €102Jun 2025: €133Jul 2025: €320Aug 2025: €1kSept 2025: €100Nov 2025: €348Dec 2025: €2kFeb 2026: €78Mar 2026: €559Apr 2026: €1kMay 2026: €652Jun 2026: €140Jul 2026: €56kAug 2026: €21 20242025
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Norway €55k 90.6% —
United Kingdom €6k 9.3% +156.1%
United States €68 0.1% —
China €13 0% —
Bosnia & Herzegovina €0 0% -100%
Ukraine €0 0% -100%
South Africa €0 0% -100%

Same subheading in other tariffs

2707.91 Oils and other products of the distillation of high: other, creosote oils

Legal notes

Subheading notes
Additional notes

Chapter notes: Chapter 27 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

2707 · Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

As regards the determination of the content of aromatic constituents, see the explanatory note to note 2 to this chapter.

General notes to the chapter

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

General

Unless otherwise indicated, the term ‘ASTM method’ means the methods laid down by the American Society for Testing and Materials.

Note 2

1. The content of aromatic constituents is to be determined by the following methods:

  • products with a distillation end point not exceeding 315 °C: EN 15553 method;
  • products with a distillation end point exceeding 315 °C: see Annex A to the explanatory notes to this chapter.

2. The expression ‘similar oils” includes, among others, the following mixtures of hydrocarbons:

  • synthetic paraffinic diesel fuels, in particular ‘Hydrotreated Vegetable Oils’ (HVO) and ‘Gas to Liquid Fuels’,
  • products from renewable sources resulting from the following processes: ‘Biomass to Liquid Fuels’ or ‘Biogas to Liquid Fuels’,
  • products from the co-processing of renewable feedstock at refineries with petroleum feedstock.

The following definitions as regards the production of ‘similar oils’ apply:

  • ‘Hydrotreating’ means the thermochemical conversion of triglycerides with hydrogen to produce alkanes; it refers to fuel processing. Sources for triglycerides are, in general, fats and oils, suitable waste, residue fat fractions and fat originating from algae.
  • ‘Gas to Liquid Fuels’, ‘Biomass to Liquid Fuels’ and ‘Biogas to Liquid Fuels’ mean the conversion of gas into liquid fuels by the Fischer-Tropsch process or equivalent processes. In the case of ‘Biomass to Liquid Fuels’ there is a prior step, converting the biomass into gas.

Additional note 5

1. It is to be noted that, except as provided in additional note 5(n), the exemption applies to the whole of the products used in the specific process.

Accordingly, where a petroleum product is subjected, for example, to alkylation or polymerisation, that part which is not effectively transformed (alkylated or polymerised) also benefits from the exemption.

2. In cases where preliminary treatment is necessary before a ‘specific process’ (see final paragraph of additional note 5), two conditions must be met in order to obtain the benefit of exemption:

(a) the imported product must be effectively subjected to a ‘specific process’, for example, cracking;

(b) the preliminary treatment must be necessary to the ‘specific process’.

The following in particular are regarded as necessary preparatory treatments for products intended for undergoing a ‘specific process’:

(a) degassing;

(b) dehydration;

(c) removal of certain light or heavy products which might interfere with processing;

(d) removal or conversion of mercaptans (softening or sweetening), of other sulphur compounds or of other compounds which might prejudice processing;

(e) neutralisation;

(f) decantation;

(g) desalination.

Any products which may be obtained in the course of a preparatory treatment but which do not undergo a specific process are liable to the customs duties applicable to products ‘for other purposes’, according to the kind and value of the imported goods and on the basis of the net weight of the products so obtained.

Additional note 5(a)

Vacuum distillation means distillation under a pressure not exceeding 400 mbar, measured at the head of the column.

Additional note 5(b)

Redistillation by a very thorough fractionation process means distillation (other than topping) by a continuous or batch process employed in industrial installations using distillates of subheadings 2710 12 11 to 2710 19 48, 2711 11 00, 2711 12 91 to 2711 19 00, 2711 21 00 and 2711 29 00 (other than propane of a purity of 99 % or more) to obtain:

1. isolated high-purity hydrocarbons (90 % or more in the case of olefins, and 95 % or more in the case of other hydrocarbons), mixtures of isomers having the same organic composition being regarded as isolated hydrocarbons.

Only those processes by means of which at least three different products are obtained are admissible, but this restriction does not apply in any instance where the process consists in the separation of isomers. In so far as this concerns xylenes, ethylbenzene is included with xylene isomers;

2. products of subheadings 2707 10 00 to 2707 30 00, 2707 50 00 and 2710 12 11 to 2710 19 48:

(a) with no overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 60 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method);

(b) with an overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 30 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method).

Additional note 5(c)

Cracking is an industrial process for modifying the chemical structure of petroleum products by breaking down the molecules by heating, with or without pressure and with or without the assistance of a catalyst, thus producing, in particular, mixtures of lighter hydrocarbons which may be liquid or gaseous at normal temperatures and pressures.

The chief cracking processes are:

1. thermal cracking;

2. catalytic cracking;

3. steam cracking to obtain gaseous hydrocarbons;

4. hydrocracking (cracking plus hydrogenation);

5. dehydrogenation;

6. dealkylation;

7. coking;

8. visbreaking.

Additional note 5(d)

Reforming is the thermal or catalytic processing of light or medium oils to increase their content of aromatics. Catalytic reforming is used, for example, to convert straight-distillation light oils into light oils with a higher octane number (with a higher content of aromatic hydrocarbons) or into a mixture of hydrocarbons containing benzene, toluene, xylenes, ethylbenzene, etc.

The principal catalytic reforming processes are those employing platinum as the catalyst.

Additional note 5(e)

Extraction by means of selective solvents is the process of separating groups of products with different molecular structures by means of substances having a preferential solvent effect (for example, furfural, phenol, dichlorethyl ether, sulphuric anhydride, nitrobenzene, urea and certain of its derivatives, acetone, propane, ethyl methyl ketone, isobutyl methyl ketone, glycol, N-methyl morpholine).

Additional note 5(g)

Polymerisation is the industrial process, whether or not involving heating or the use of a catalyst, by means of which unsaturated hydrocarbons are made to form their polymers or copolymers.

Additional note 5(h)

Alkylation means any thermal or catalytic reaction in which unsaturated hydrocarbons are united with any other hydrocarbons, in particular, isoparaffins and aromatics.

Additional note 5(ij)

Isomerisation is the reforming of the structure of the constituents of petroleum products without altering their gross composition.

Additional note 5(l)

The following are examples of dewaxing for the purposes of this additional note:

1. dewaxing by cooling (with or without solvents);

2. microbiological treatment;

3. dewaxing by means of urea;

4. molecular sieve treatment.

Additional note 5(n)

Atmospheric distillation means distillation carried out at a pressure of about 1 013 mbar, measured at the head of the column.

Additional note 6

1. ‘Chemical transformation’ means any operation for the molecular modification of one or more constituents of a petroleum product undergoing processing.

The mere mixing of a petroleum product with another product, whether or not also of petroleum, is not regarded as a ‘chemical transformation’. The incorporation of white spirit into paint, for example, or of a base oil into printing ink, is not to be regarded as falling within the definition of ‘chemical transformation’. This is also the case with all uses of petroleum products as solvents or fuels.

2. Examples of ‘chemical transformations’:

(a) treatment with halogens or halogen compounds:

(i) reaction with propylene present in a gaseous petroleum fraction, in order to obtain organic derivatives (for example, to obtain propylene oxide);

(ii) treatment of petroleum fractions (motor spirit, kerosene, gas oil), paraffins, petroleum waxes or paraffinic residues with chlorine or chlorine compounds, in order to obtain chloroparaffins;

(b) treatment with bases (for example, sodium, potassium, ammonium hydroxides), in order to obtain naphthenic acids;

(c) treatment with sulphuric acid or its anhydride:

(i) to obtain sulphonates;

(ii) to extract or obtain isobutylene;

(iii) for the sulphonation of gas oils and lubricating oils.

Oil added after sulphonation is not eligible for exemption;

(d) sulphochlorination;

(e) hydration, particularly for obtaining alcohols by modification of unsaturated hydrocarbons present in gaseous petroleum fractions;

(f) treatment with maleic anhydride, in particular, treatment of butadiene mixed with a gaseous petroleum fraction containing four carbon atoms, in order to obtain tetrahydrophthalic acid;

(g) treatment with phenol, for example, reaction of petroleum olefins with phenols in the presence of a catalyst, in order to obtain alkylphenols;

(h) oxidation:

(i) oxidation of heavy oils to obtain bitumens of subheading 2713 20 00;

(ii) oxidation of any petroleum product, in order to obtain more complex chemical products such as acids, aldehydes, ketones, alcohols; for example, oxidation of light fractions under heat and pressure, to obtain acetic, formic, propionic and succinic acids;

(ij) dehydrogenation, for example, of:

(i) naphthenic hydrocarbons, to obtain aromatic hydrocarbons (for example, benzole);

(ii) paraffinic hydrocarbons, to obtain liquid olefins as used, for example, in the manufacture of biodegradable alkylbenzenes;

(k) oxo synthesis;

(l) irreversible incorporation of heavy oils into high polymers (for example, into latex of natural or synthetic rubber, butyl rubber, polystyrene);

(m) manufacture of products of heading 2803;

(n) nitration, to obtain nitrated derivatives;

(o) biological treatment of certain petroleum fractions containing n-paraffins, to obtain proteins or other complex organic products.

ANNEX A — METHOD OF DETERMINING THE CONTENT OF AROMATIC CONSTITUENTS IN PRODUCTS WITH A DISTILLATION END POINT EXCEEDING 315 °C

1. Scope

This test method covers the determination of the content of aromatic and non-aromatic constituents in mineral oils.

2. Definition

2.1. Aromatic constituents: the portion of the sample dissolved in the solvent and adsorbed on silica gel. The aromatic constituents may contain: aromatic hydrocarbons, condensed naphthenic-aromatics, aromatic olefins, asphaltenes, aromatic compounds containing sulphur, nitrogen, oxygen and polar aromatics.

2.2. Non-aromatic constituents: the portion of the sample which is not adsorbed on silica gel and which is eluted by the solvent (such as non-aromatic hydrocarbons).

3. Principle of the method

The sample, dissolved in n-pentane, is allowed to percolate through a special chromatography column packed with silica gel. The nonaromatic constituents, eluted with solvent, are collected subsequently and assayed by weighing after the solvent has evaporated.

Samples not dissolving in n-pentane should be dissolved in cyclohexane.

4. Apparatus and reagents

Chromatography column: this is a glass tube with the dimensions and shape shown in the accompanying sketch. The top aperture must be capable of being sealed by a glass joint having its ground flat face pressed against the top of the column by two rubber-covered metal clamps. The seal must be completely leak tight against an applied pressure of nitrogen or air.

Silica gel: fineness of 200 mesh or more. It must be activated for seven hours in an oven kept at 170 °C before use and placed in a desiccator to cool. After activation, the silica gel must be used within a few days.

Solvent I n-pentane: minimum 95 % pure, aromatic-free.

Solvent II cyclohexane: minimum 98 % pure, aromatic-free.

5. Procedure 1 (chromatography column 1)

Preparation of the sample solution: dissolve approximately 3,6 g (exactly weighed) of the sample in 10 ml of n-pentane (I). If the sample is insoluble in n-pentane, dissolve it in cyclohexane and the determination is performed using cyclohexane (II) instead of n-pentane (I).

Pack the chromatography column (chromatography column 1) with the previously activated silica gel, up to about 10 cm from the upper glass bulb, by carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in the top of the silica gel column.

Pre-moisten the silica gel with 180 ml of solvent (I) or (II), and apply a pressure of air or nitrogen from above until the upper surface of the liquid reaches the top of the silica gel.

Carefully release the pressure inside the column and pour over it approximately 3,6 g (exactly weighed expression with 2 decimals) of sample dissolved in 10 ml of solvent (I) or (II), then rinse out the beaker with another 10 ml of solvent (I) or (II), and pour this also over the column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the approximate rate of 1 ml/min and collect this liquid in a 500 ml flask.

When the level of the liquid containing the substance to be separated falls to the surface of the silica gel, carefully remove the pressure once more and add 230 ml of solvent (I) or (II), re-apply the pressure immediately and bring down the level of the liquid to the surface of the silica gel while collecting the eluate in the same flask as before.

Before the level of the liquid containing the substance to be separated falls to the surface of the silica gel, check the eluate using FT-IR for the presence of aromatics. If the eluate contains only aliphatic hydrocarbons, add again 50 ml of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer it without loss into a tared beaker, using more solvent (I) or (II).

Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant weight (W). The difference between the two last weights should not exceed 0,01 g. The time difference between the two weighings should be at least 30 minutes.

The percentage of non-aromatic constituents by weight (A) is given by the following formula:

A= W/W1*100

where W1 is the weight of the sample.

The difference from 100 is the percentage of aromatic constituents absorbed by the silica gel.

6. Accuracy of the method

Repeatability:5 %.

Reproducibility: 10 %.

7. Procedure 2 (chromatography column 2)

Preparation of the sample solution: dissolve approximately 0,9 g (exactly weighed) of the sample in 2,5 ml of n-pentane (I). If the sample is insoluble in n-pentane, dissolve it in cyclohexane and the determination is performed using cyclohexane (II) instead of n-pentane (I).

Pack the chromatography column (chromatography column 2) with the previously activated silica gel, up to about 2,5 cm from the upper glass bulb, by carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in the top of the silica gel column.

Pre-moisten the silica gel with 45 ml of solvent (I) or (II), and apply a pressure of air or nitrogen from above until the upper surface of the liquid reaches the top of the silica gel.

Carefully release the pressure inside the column and pour over it approximately 0,9 g (exactly weighed expression with 2 decimals) of sample dissolved in 2,5 ml of solvent (I) or (II), then rinse out the beaker with another 2,5 ml of solvent (I) or (II), and pour this also over the column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the approximate rate of 1 ml/min and collect this liquid in a 250 ml flask.

When the level of the liquid containing the substance to be separated falls to the surface of the silica gel, carefully remove the pressure once more and add 57,5 ml of solvent (I) or (II), re-apply the pressure immediately and bring down the level of the liquid to the surface of the silica gel while collecting the eluate in the same flask as before.

Before the level of the liquid containing the substance to be separated falls to the surface of the silica gel, check the eluate using FT-IR for the presence of aromatics. If the eluate contains only aliphatic hydrocarbons, add again 12,5 ml of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer it without loss into a tared beaker, using more solvent (I) or (II).

Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant weight (W). The difference between the two last weights should not exceed 0,01 g. The time difference between the two weighings should be at least 30 minutes.

The percentage of non-aromatic constituents by weight (A) is given by the following formula:

A= W/W1*100

where W1 is the weight of the sample.

The difference from 100 is the percentage of aromatic constituents absorbed by the silica gel.

8. Accuracy of the method

Repeatability: 5 %.

Reproducibility: 10 %.

Chromatography column 1

Chromatography column 2

ANNEX B — METHOD OF DETERMINING THE CRYSTALLISING POINT OF NAPHTHALENE

Melt down, whilst constantly stirring, approximately 100 g of naphthalene in a porcelain crucible with a capacity of about 100 cm3. Introduce about 40 cm3 of the melted substance into a preheated ‘Shukoff’ flask so that it is three-quarters filled. Insert a thermometer, graduated in tenths of a degree, through a cork stopper, arranging the mercury bulb in the centre of the liquid. When the temperature has fallen almost to the crystallising point of the naphthalene (around 83 °C), induce crystallisation by continuous agitation. As soon as crystals begin to form, the column of mercury will generally stabilise and then start to fall again. The temperature at which the mercury stabilised and remained static for a certain time is noted and this temperature is taken to be the crystallising point of the naphthalene, after correction to allow for the part of the mercury column outside the flask.

For a mercury thermometer, this correction is taken as being:

where ‘n’ is the number of graduations of the mercury column outside the flask, ‘t’ is the noted temperature and ‘t′’ the mean temperature of the part of the mercury column that is outside the flask. ‘t′’ can be determined approximately with an auxiliary thermometer the bulb of which is placed at mid-height of the part of the column that is outside the flask. A capillary-tube thermometer ensures very high precision.

The ‘Shukoff’ flask illustrated below is a glass receptacle with double walls, the space between which is evacuated:

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Creosote oils 1.7% —
2025 unchanged 1.7% —
2024 unchanged 1.7% —
2023 unchanged 1.7% —
2022 unchanged 1.7% —
2021 unchanged 1.7% —
2020 unchanged 1.7% —
2019 Creosote oils 1.7% —

CN code 2707 91 00 is a line of the EU Combined Nomenclature under HS subheading 2707.91 (oils and other products of the distillation of high: other, creosote oils).

The third-country duty is 1.7%, and quantities are declared in —.

151 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 1.7%.

Imports of goods of subheading 2707.91 into the EU came to €61k between September 2025 and August 2026 (up 142% on the year before); Norway supplied 91%, followed by United Kingdom.

For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 1%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 4% and the Nigeria duty is 5%.

EU member states imported goods of subheading 2707.91 worth US$32m in 2024.

Questions and answers

What is the EU import duty for CN code 2707 91 00?

The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2707 91 00?

151 countries have a preferential rate on this line, 151 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

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Typical products

Everyday names, not part of the legal text.