Subheading · Chapter 27 · Heading 2707
2707.91: Oils and other products of the distillation of high: other, creosote oils
Official description Creosote oils
Subheading 2707.91 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 91 00 00 Creosote oils Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Excise dutyExcises 0.627 GBP / l
- Applies to goods from
- all countries
Import requirements 3
- 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 - 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 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Denmark | £6.7m | 94.8% | +20.6% |
 Germany | £288k | 4.1% | -8.7% |
 Spain | £80k | 1.1% | +4.3% |
Same subheading in other tariffs
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 1% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia 4% General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$443kUS$443k+US$6m+US$21m+> US$43m
Exports: 35
- Denmark: US$43m
- Canada: US$39m
- Belgium: US$35m
- Australia: US$21m
- Taiwan: US$13m
- Germany: US$13m
- South Korea: US$6m
- Czechia: US$6m
- South Africa: US$3m
- Spain: US$2m
- France: US$2m
- United States: US$1m
- India: US$779k
- Zimbabwe: US$696k
- Netherlands: US$448k
- Poland: US$443k
- Brazil: US$425k
- United Kingdom: US$255k
- Ukraine: US$123k
- China: US$117k
- Mexico: US$67k
- Argentina: US$39k
- Colombia: US$37k
- Japan: US$18k
- Portugal: US$2k
- Finland: US$2k
- Bosnia & Herzegovina: US$2k
- Singapore: US$2k
- Norway: US$1k
- Austria: US$500
- Luxembourg: US$500
- United Arab Emirates: US$400
- Botswana: US$0
- Hong Kong SAR China: US$0
- Nigeria: US$0
Trade value (US$) no reported trade < US$92kUS$92k+US$916k+US$3m+> US$7m
Imports: 76
- United States: US$95m
- Japan: US$38m
- United Kingdom: US$7m
- Poland: US$5m
- Finland: US$5m
- Greece: US$4m
- Ireland: US$3m
- Sweden: US$3m
- Slovakia: US$3m
- Bosnia & Herzegovina: US$3m
- Romania: US$3m
- Belgium: US$2m
- Czechia: US$1m
- France: US$1m
- Brazil: US$1m
- Uganda: US$1m
- Norway: US$1m
- China: US$952k
- Eswatini: US$916k
- Zimbabwe: US$794k
- Zambia: US$743k
- Mexico: US$741k
- Latvia: US$731k
- Chile: US$730k
- Netherlands: US$654k
- Bangladesh: US$612k
- Indonesia: US$543k
- Switzerland: US$447k
- Colombia: US$437k
- Germany: US$387k
- Egypt: US$294k
- Ukraine: US$243k
- Portugal: US$185k
- Vietnam: US$139k
- Georgia: US$123k
- Mozambique: US$111k
- Malawi: US$92k
- Yemen: US$86k
- Slovenia: US$77k
- Costa Rica: US$68k
- Morocco: US$60k
- Hungary: US$47k
- Angola: US$47k
- Ecuador: US$44k
- Kenya: US$40k
- Curaçao: US$37k
- Austria: US$33k
- Nigeria: US$30k
- Peru: US$29k
- Nepal: US$21k
- Taiwan: US$19k
- Uruguay: US$17k
- Venezuela: US$13k
- Botswana: US$11k
- Guatemala: US$8k
- Saudi Arabia: US$8k
- Malaysia: US$7k
- Myanmar (Burma): US$6k
- South Korea: US$6k
- Bolivia: US$5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Denmark | US$43m | 23.1% |
| 2 | Canada | US$39m | 20.9% |
| 3 |  Belgium | US$35m | 18.7% |
| 4 |  Australia | US$21m | 11% |
| 5 | Taiwan | US$13m | 7.1% |
| 6 | Germany | US$13m | 6.7% |
| 7 |  South Korea | US$6m | 3.2% |
| 8 |  Czechia | US$6m | 3% |
| 9 |  South Africa | US$3m | 1.6% |
| 10 | Spain | US$2m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$95m | 50.8% |
| 2 | Japan | US$38m | 20.3% |
| 3 | United Kingdom | US$7m | 4% |
| 4 |  Poland | US$5m | 2.6% |
| 5 |  Finland | US$5m | 2.5% |
| 6 |  Greece | US$4m | 2.4% |
| 7 |  Ireland | US$3m | 1.8% |
| 8 |  Sweden | US$3m | 1.6% |
| 9 |  Slovakia | US$3m | 1.6% |
| 10 |  Bosnia & Herzegovina | US$3m | 1.4% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 60number of duty-free countries (MFN)
- 25%highest: Bermuda, Cayman Islands, Comoros
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 15% | 2021 · HS 2007 | |
| Argentina | 0% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 15% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 15% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
| Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 0% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 7% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 15% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 1.7% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 15% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 15% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 2.5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 15% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 4% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
| South Africa | 0% | 2023 | |
| South Korea | 5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Lucia | 15% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 15% | 2023 | |
 Suriname | 15% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 15% | 2023 · HS 2012 | |
| Türkiye | 1.7% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 0% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 33525 Oils & other products, n.e.s., 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.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 34540 Oils and other products of the distillation of high temperature coal tar, and similar products; pitch and pitch coke, obtained from mineral tars
- ISIC Rev. 4 activity
- 2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2707.91 | unchanged |
| 2012 | 2707.91 | unchanged |
| 2007 | 2707.91 | unchanged |
| 2002 | 2707.91 | unchanged |
| 1996 | 2707.91 | unchanged |
| 1992 | 2707.91 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff has one tariff line for subheading 2707.91; the duty is duty-free.
Subheading 2707.91 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
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.
Imports of these goods into the UK came to £7.1m between September 2025 and August 2026 (up 19% on the year before); Denmark supplied 95%, followed by Germany.
In 2024, countries exported these goods worth US$187m (+2.5% year on year).
The largest exporter was Denmark (US$43m), followed by Canada.
Products classified here
Questions and answers
What is the HS code for oils and other products of the distillation of high: other, creosote oils?
Oils and other products of the distillation of high: other, creosote oils fall under HS subheading 2707.91, 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 2707.91 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 2707.91 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most oils and other products of the distillation of…?
Denmark, with US$43m in 2024 (23.1% 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.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Denmark (95%), Germany (4%) and Spain (1%), out of total imports of £7.1m.
Typical products
Everyday names, not part of the legal text.