Subheading · Chapter 27 · Heading 2707
2707.40: Oils and other products of the distillation of high: naphthalene
Official description Naphthalene
Subheading 2707.40 belongs to heading 2707 (oils and other products of the distillation of high temperature coal tar) in chapter 27.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2707 40 00 00 Naphthalene Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Russia, Ukraine
- Legal act
- 2022 No. 748, 2022 No. 801, S.I. 2022/395
- Documents
- 9025
- 9024
- 9011
- 9022
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import control
- Applies to goods from
- Iran
- Legal act
- 2023 No.1314
- Documents
- 9011
- 9022
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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–Ceuta & Melilla agreement | Ceuta & Melilla | 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–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$668kUS$668k+US$4.6m+US$14.7m+> US$27.1m
Exports: 55
- Angola: US$42.2m
- Saudi Arabia: US$27.1m
- Denmark: US$19.1m
- Finland: US$16.1m
- Germany: US$15.5m
- Japan: US$14.7m
- Italy: US$14.6m
- Canada: US$8m
- Tanzania: US$5.8m
- Spain: US$5.7m
- South Korea: US$5.6m
- Nigeria: US$5.5m
- China: US$4.9m
- Australia: US$4.6m
- India: US$4.5m
- Mozambique: US$4.3m
- Netherlands: US$3m
- Czechia: US$2.1m
- Hong Kong SAR China: US$1.9m
- Indonesia: US$1.7m
- United States: US$1.6m
- United Arab Emirates: US$1.5m
- Taiwan: US$1.2m
- Russia: US$1.1m
- Kazakhstan: US$1.1m
- South Africa: US$850.7k
- Singapore: US$668k
- Belgium: US$593.9k
- Ukraine: US$446.1k
- Vietnam: US$183.6k
- Malaysia: US$154.2k
- Switzerland: US$133.1k
- Thailand: US$123.2k
- Iran: US$96.5k
- France: US$46k
- Sweden: US$34.4k
- Portugal: US$29.5k
- Colombia: US$16.6k
- Türkiye: US$5.3k
- Norway: US$2.4k
- United Kingdom: US$1k
- Kuwait: US$900
- Slovakia: US$600
- Brazil: US$400
- Sri Lanka: US$300
- Mali: US$300
- Austria: US$200
- Lithuania: US$200
- Romania: US$200
- Bulgaria: US$100
- Congo - Brazzaville: US$100
- Greece: US$100
- Poland: US$100
- Côte d’Ivoire: US$0
- Israel: US$0
Trade value (US$) no reported trade < US$25.2kUS$25.2k+US$719.5k+US$6.8m+> US$28.8m
Imports: 98
- United States: US$36.2m
- Spain: US$30.7m
- Malaysia: US$28.8m
- Belgium: US$15.7m
- Saudi Arabia: US$13.8m
- Brazil: US$11.8m
- South Africa: US$11.3m
- Egypt: US$9.8m
- Poland: US$9m
- India: US$6.8m
- Italy: US$6.1m
- China: US$6m
- Netherlands: US$5.6m
- Thailand: US$5.3m
- Türkiye: US$4.9m
- South Korea: US$2.2m
- Germany: US$2.1m
- United Arab Emirates: US$1.3m
- Canada: US$989.9k
- Taiwan: US$975.3k
- Czechia: US$968.2k
- Ghana: US$935.3k
- Russia: US$884.1k
- Zimbabwe: US$719.5k
- Guatemala: US$685.1k
- Nigeria: US$446.3k
- Kuwait: US$361.9k
- Indonesia: US$349.4k
- France: US$316.3k
- Romania: US$207.1k
- Singapore: US$186.4k
- Papua New Guinea: US$177.9k
- Sri Lanka: US$161.7k
- Mozambique: US$130k
- Azerbaijan: US$97.5k
- Vietnam: US$87.8k
- New Zealand: US$81.8k
- Mauritius: US$77.1k
- Mexico: US$76.9k
- Slovenia: US$63.9k
- Austria: US$52k
- Dominican Republic: US$47.4k
- Kenya: US$47k
- Nepal: US$43.1k
- Suriname: US$30.5k
- Angola: US$27.6k
- Cambodia: US$25.2k
- Qatar: US$23.6k
- Chile: US$22.4k
- Denmark: US$21.7k
- Tunisia: US$21.7k
- Sweden: US$16.9k
- Japan: US$12k
- Côte d’Ivoire: US$9.7k
- Madagascar: US$8k
- Australia: US$6.6k
- Portugal: US$5.8k
- Myanmar (Burma): US$5.5k
- Bangladesh: US$4.8k
- El Salvador: US$3.7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Angola | US$42.2m | 19.5% |
| 2 |  Saudi Arabia | US$27.1m | 12.5% |
| 3 |  Denmark | US$19.1m | 8.8% |
| 4 |  Finland | US$16.1m | 7.4% |
| 5 |  Germany | US$15.5m | 7.1% |
| 6 |  Japan | US$14.7m | 6.8% |
| 7 |  Italy | US$14.6m | 6.7% |
| 8 |  Canada | US$8m | 3.7% |
| 9 |  Tanzania | US$5.8m | 2.7% |
| 10 |  Spain | US$5.7m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$36.2m | 16.7% |
| 2 | Spain | US$30.7m | 14.2% |
| 3 |  Malaysia | US$28.8m | 13.3% |
| 4 |  Belgium | US$15.7m | 7.2% |
| 5 | Saudi Arabia | US$13.8m | 6.4% |
| 6 |  Brazil | US$11.8m | 5.5% |
| 7 |  South Africa | US$11.3m | 5.2% |
| 8 |  Egypt | US$9.8m | 4.5% |
| 9 |  Poland | US$9m | 4.2% |
| 10 |  India | US$6.8m | 3.1% |
The UK Global Tariff has one tariff line for subheading 2707.40; the duty is duty-free.
Subheading 2707.40 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In 2024, countries exported these goods worth US$216.7m (+30.6% year on year).
The largest exporter was Angola (US$42.2m), followed by Saudi Arabia.
Legal notes
Subheading notes
1. For the purposes of subheading 270111, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.
2. For the purposes of subheading 270112, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5833 kcal/kg.
3. For the purposes of subheadings 270710, 270720, 270730 and 270740, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.
4. For the purposes of subheading 271012, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5. For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Products classified here
Questions and answers
What is the HS code for oils and other products of the distillation of high: naphthalene?
Oils and other products of the distillation of high: naphthalene fall under HS subheading 2707.40, part of heading 2707, in section V of the Harmonized System.
What is the import duty on oils and other products of the distillation of… in the UK?
Under the UK Global Tariff, imports under 2707.40 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 oils and other products of the distillation of… in the EU?
Under the EU Combined Nomenclature, imports under 2707.40 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 oils and other products of the distillation of…?
Angola, with US$42.2m in 2024 (19.5% of world exports).
Which countries can export these goods to the UK duty-free?
174 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 Free applies. Pick a country above to see its rate.