Subheading · Chapter 27 · Heading 2706

2706.00

2706.00: Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

2706.00 is a six-digit subheading of heading 2706, tar distilled from coal, from lignite or from peat, and other mineral tars, chapter 27.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2706 00 00 00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Additional duties and import rules

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

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2022 No. 801, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£257k-10% · previous 12 months
Average import price£1.31 per kg
Jan 2024: £26kFeb 2024: £55kMar 2024: £30kMay 2024: £53kJul 2024: £38kAug 2024: £40kSept 2024: £30kNov 2024: £29kDec 2024: £12kJan 2025: £15kFeb 2025: £29kMar 2025: £50kMay 2025: £29kJun 2025: £32kJul 2025: £30kAug 2025: £29kSept 2025: £39kOct 2025: £1kNov 2025: £66kDec 2025: £31kFeb 2026: £30kMar 2026: £29kApr 2026: £31kJun 2026: £31k 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
Germany £209k 81.5% +3.3%
Spain £47k 18.4% -40.6%
Ireland £142 0.1% -92.5%
Poland £0 0% -100%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

2706.00 · US$795.9m

Trade value (US$) no reported trade < US$1mUS$1m+US$14.2m+US$38.9m+> US$115.9m

Exports: 64
  1. Poland: US$145.2m
  2. Indonesia: US$115.9m
  3. United States: US$76.1m
  4. Türkiye: US$73.8m
  5. Vietnam: US$50.9m
  6. Malaysia: US$38.9m
  7. Ukraine: US$34.9m
  8. Japan: US$33.6m
  9. France: US$30.3m
  10. Netherlands: US$29.3m
  11. Brazil: US$19.2m
  12. Austria: US$18m
  13. Italy: US$15m
  14. Finland: US$14.7m
  15. Slovakia: US$14.2m
  16. Kazakhstan: US$13.3m
  17. Bosnia & Herzegovina: US$12.9m
  18. Germany: US$11.6m
  19. Canada: US$9.6m
  20. Belgium: US$9.3m
  21. Denmark: US$8.7m
  22. Zimbabwe: US$4m
  23. Spain: US$3.7m
  24. India: US$3.6m
  25. Czechia: US$2.4m
  26. Colombia: US$1.4m
  27. United Kingdom: US$1.4m
  28. China: US$1.2m
  29. Croatia: US$1m
  30. Hungary: US$349.6k
  31. South Africa: US$216.3k
  32. Romania: US$193.5k
  33. New Zealand: US$190.8k
  34. South Korea: US$161.2k
  35. Taiwan: US$146.9k
  36. Russia: US$127.8k
  37. Mexico: US$58.9k
  38. Saudi Arabia: US$58.5k
  39. United Arab Emirates: US$49.5k
  40. Sweden: US$26.1k
  41. Singapore: US$24.7k
  42. Thailand: US$23.1k
  43. Zambia: US$21.5k
  44. Nepal: US$14.7k
  45. Afghanistan: US$9.6k
  46. Australia: US$7.9k
  47. Armenia: US$2.5k
  48. Kyrgyzstan: US$2.3k
  49. Greece: US$1.7k
  50. Nigeria: US$1.6k
  51. Portugal: US$1.4k
  52. Tunisia: US$1.4k
  53. Guatemala: US$500
  54. Algeria: US$300
  55. Bulgaria: US$200
  56. Sri Lanka: US$200
  57. Egypt: US$100
  58. Luxembourg: US$100
  59. Ireland: US$0
  60. Cambodia: US$0

Top exporters

RankCountryValueShare
1 Poland US$145.2m 18.2%
2 Indonesia US$115.9m 14.6%
3 United States US$76.1m 9.6%
4 Türkiye US$73.8m 9.3%
5 Vietnam US$50.9m 6.4%
6 Malaysia US$38.9m 4.9%
7 Ukraine US$34.9m 4.4%
8 Japan US$33.6m 4.2%
9 France US$30.3m 3.8%
10 Netherlands US$29.3m 3.7%

Top importers

RankCountryValueShare
1 China US$138m 17.3%
2 Spain US$118.1m 14.8%
3 Canada US$85.5m 10.7%
4 Denmark US$84.1m 10.6%
5 South Korea US$73.1m 9.2%
6 Belgium US$63.6m 8%
7 Germany US$56.7m 7.1%
8 Czechia US$56.4m 7.1%
9 Australia US$25.7m 3.2%
10 United States US$15m 1.9%

The EU Combined Nomenclature has one tariff line for subheading 2706.00; the duty is duty-free.

In the Turkish Customs Tariff Schedule, subheading 2706.00 covers 2 tariff lines and the statutory rate is 30%.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard ; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £256.7k (down 10% on the year before), at an average of £1.31 per kg; Germany supplied 82%, followed by Spain.

World trade in these goods reached US$795.9m in 2024, down 6.4% on 2023.

Poland was the largest exporter with 18.2% of the total, ahead of Indonesia.

Questions and answers

What is the HS code for tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars?

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars fall under HS subheading 2706.00, part of heading 2706, in section V of the Harmonized System.

What is the import duty on tar distilled from coal, from lignite or from… in the EU?

Under the EU Combined Nomenclature, imports under 2706.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on tar distilled from coal, from lignite or from… in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 2706.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most tar distilled from coal, from lignite or from…?

Poland, with US$145.2m in 2024 (18.2% of world exports).

Which countries can export these goods to the UK duty-free?

175 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (82%), Spain (18%) and Ireland (0%), out of total imports of £256.7k.