Subheading · Chapter 27 · Heading 2710

2710.19

2710.19: Petroleum oils and oils obtained from bituminous minerals: other

Official description Other

Subheading 2710.19 belongs to heading 2710 (petroleum oils and oils obtained from bituminous minerals) in chapter 27.

What you pay

Importing into UK

Customs duty Free – 4% · specific or compound duty standard rate · across 50 national lines depends on the country of origin
Additional duties and charges 7 additional measures Import requirements: 6
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2710 19 00 00 Other
  2. Medium oils
  3. 2710 19 11 00 For undergoing a specific process
  4. 2710 19 11 10 Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  5. 2710 19 11 90 Other
  6. 2710 19 15 00 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11
  7. 2710 19 15 10 Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  8. 2710 19 15 90 Other
  9. For other purposes
  10. Kerosene
  11. 2710 19 21 00 Jet fuel Free
  12. 2710 19 21 10 Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend Free
  13. 2710 19 21 90 Other Free
  14. 2710 19 25 00 Other 4%
  15. 2710 19 25 10 Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend 4%
  16. 2710 19 25 90 Other 4%
  17. 2710 19 29 00 Other 4%
  18. 2710 19 29 10 Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend 4%
  19. 2710 19 29 90 Other 4%
  20. Heavy oils
  21. Gas oils
  22. 2710 19 31 00 For undergoing a specific process
  23. 2710 19 35 00 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31
  24. For other purposes
  25. With a sulphur content not exceeding 0.001% by weight
  26. 2710 19 42 00 Having a bio-based carbon content of at least 80% by weight Free
  27. Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  28. 2710 19 42 21 Consigned from Canada Free
  29. 2710 19 42 29 Other Free
  30. 2710 19 42 90 Other Free
  31. 2710 19 44 00 Other Free
  32. Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  33. 2710 19 44 21 Consigned from Canada Free
  34. 2710 19 44 29 Other Free
  35. 2710 19 44 33 Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  36. 2710 19 44 90 Other Free
  37. 2710 19 46 00 With a sulphur content exceeding 0.001% by weight but not exceeding 0.002% by weight Free
  38. Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  39. 2710 19 46 21 Consigned from Canada Free
  40. 2710 19 46 29 Other Free
  41. 2710 19 46 33 Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  42. 2710 19 46 90 Other Free
  43. 2710 19 47 00 With a sulphur content exceeding 0.002% by weight but not exceeding 0.1% by weight Free
  44. Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  45. 2710 19 47 21 Consigned from Canada Free
  46. 2710 19 47 29 Other Free
  47. 2710 19 47 33 Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin Free
  48. 2710 19 47 90 Other Free
  49. 2710 19 48 00 With a sulphur content exceeding 0.1% by weight
  50. 2710 19 48 10 With a sulphur content not exceeding 0.2% by weight Free
  51. 2710 19 48 90 Other 2%
  52. Fuel oils
  53. 2710 19 51 00 For undergoing a specific process
  54. 2710 19 55 00 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51
  55. For other purposes
  56. 2710 19 62 00 With a sulphur content not exceeding 0.1% by weight 2%
  57. 2710 19 66 00 With a sulphur content exceeding 0.1% by weight but not exceeding 0.5% by weight 2%
  58. 2710 19 67 00 With a sulphur content exceeding 0.5% by weight 2%
  59. Lubricating oils; other oils
  60. 2710 19 71 00 For undergoing a specific process
  61. 2710 19 75 00 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71
  62. For other purposes
  63. 2710 19 81 00 Motor oils, compressor lube oils, turbine lube oils 2%
  64. 2710 19 81 20 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: - 90% or more by weight of saturates, and - not more than 0.03% by weight of sulphur, and with a - viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5.0 cst at 100 °c or more, but not more than 13.0 cst at 100 °c 2%
  65. 2710 19 81 30 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90% or more by weight of saturates, and -not more than 0.03% by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5.0 cst at 100°c or more than 13.0 cst at 100°c 2%
  66. 2710 19 81 40 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90% or more by weight of saturates, and -not more than 0.03% by weight of sulphur, with a viscosity index of 120 or more 2%
  67. 2710 19 81 90 Other 2%
  68. 2710 19 83 00 Hydraulic oils 2%
  69. 2710 19 85 00 White oils, liquid paraffin 2%
  70. 2710 19 87 00 Gear oils and reductor oils 2%
  71. 2710 19 91 00 Metal-working compounds, mould-release oils, anti-corrosion oils 2%
  72. 2710 19 93 00 Electrical insulating oils 2%
  73. 2710 19 99 00 Other lubricating oils and other oils 2%
  74. 2710 19 99 20 Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (hpc), containing: - not more than 1 mg/kg of sulphur - more than 99% by weight of saturated hydrocarbons - more than 75% by weight of n- and iso-paraffinic hydrocarbons with a carbon chain length of 18 or more but not more than 50; and - a kinematic viscosity at 40°c of more than 6.5 mm²/s, or - a kinematic viscosity at 40°c of more than 11 mm²/s with a viscosity index of 120 or more 2%
  75. 2710 19 99 40 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: - 90% or more by weight of saturates, and - not more than 0.03% by weight of sulphur, and with a - viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5.0 cst at 100 °c or more, but not more than 13.0 cst at 100 °c 2%
  76. 2710 19 99 50 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90% or more by weight of saturates, and -not more than 0.03% by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5.0 cst at 100°c or more than 13.0 cst at 100°c 2%
  77. 2710 19 99 60 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90% or more by weight of saturates, and -not more than 0.03% by weight of sulphur, with a viscosity index of 120 or more 2%
  78. 2710 19 99 90 Other 2%

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 18

  • Anti-dumping dutyDefinitive anti-dumping duty 144.1 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/99
    Tariff lines
    on 1 of 50 lines
  • Anti-dumping dutyDefinitive anti-dumping duty 54.64%
    Applies to goods from
    China
    Legal act
    Trade remedies notice 2025/20
    Tariff lines
    on 14 of 50 lines
    Rates for named exporters (3)
    CompanyRate
    Zhuoyue Group (Longyan Zhuoyue New Energy Co., Ltd and Xiamen Zhuoyue Biomass Energy Co., Ltd) 8A4314.79% with D008, otherwise 54.64%
    Non-sampled cooperating exporters (Changzhou City Jintan District Weige Biological Technology Co., Ltd; Eco Biochemical Technology (Zhangjiagang) Company Limited and EcoCeres Limited; Hebei Jingu Plasticizer Co., Ltd and Hebei Jingu Recycling Resources Development Co., Ltd; Haixin Energy Technology International Pte. Ltd) 8A4414.79% with D008, otherwise 54.64%
    Sustainable Aviation Fuel is excluded from the measure 8C0154.64%
  • Anti-dumping dutyDefinitive anti-dumping duty Free
    Applies to goods from
    Canada, United States
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 7 of 50 lines
  • Anti-dumping dutyDefinitive anti-dumping duty 144.1 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries except Canada, United States
    Legal act
    S.I. 2020/99
    Tariff lines
    on 2 of 50 lines
  • Anti-dumping dutyDefinitive anti-dumping duty
    Applies to goods from
    Lithuania, United Arab Emirates
    Legal act
    2025 No. 23
    Documents
    • D008 Invoice with a signed declaration
    Tariff lines
    on 5 of 50 lines
    Rates for named exporters (7)
    CompanyRate
    Chempioil (UAE) 8A3934.35% with D008, otherwise 34.55%
    SCT Chemicals FZE (UAE) 8A4034.35% with D008, otherwise 34.55%
    All other UAE exporters 8A4134.55%
    Goods which are not passenger car motor oils, heavy duty commercial vehicle oils and hydraulic oils, grades: 5W-30, 5W-40, 0W-16, 0W-20, 0W-30, 10W-40, 10W-30, 20W-50, SAE40, SAE50, 15W-40, ISO32, ISO46, ISO68, HV32, HV46 and HV68. 8A42Free
    Atlantic Grease and Lubricants FZE (UAE) 8A510% with D008, otherwise 34.55%
    UAB SCT Lubricants (Lithuania) 8A3684.72% with D008, otherwise 95.36%
    All other Lithuanian exporters 8A3795.36%
  • Countervailing dutyDefinitive countervailing duty 198.33 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/99
    Tariff lines
    on 1 of 50 lines
  • Countervailing dutyDefinitive countervailing duty Free
    Applies to goods from
    Argentina, Canada, United States
    Legal act
    2025 No.9, Statutory Instruments 2019 No. 450
    Tariff lines
    on 10 of 50 lines
  • Countervailing dutyDefinitive countervailing duty 33.4%
    Applies to goods from
    Argentina
    Legal act
    Taxation Notice: 2020/026
    Tariff lines
    on 11 of 50 lines
    Rates for named exporters (8)
    CompanyRate
    COFCO International Argentina S.A. C4900% with D017, 28.2% with D018
    Cargill S.A.C.I. C4910% with D017, 28.2% with D018
    Aceitera General Deheza S.A. C4930% with D017, 33.4% with D018
    Bunge Argentina S.A. C4940% with D017, 33.4% with D018
    LDC Argentina S.A. C4950% with D017, 26.2% with D018
    Molinos Agro S.A. C4960% with D017, 25% with D018
    Oleaginosa Moreno Hnos. SACIFI y A C4970% with D017, 25% with D018
    Vicentin S.A.I.C. C4980% with D017, 25% with D018
  • Countervailing dutyDefinitive countervailing duty 18%
    Applies to goods from
    Indonesia
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 14 of 50 lines
    Rates for named exporters (5)
    CompanyRate
    Sustainable Aviation Fuel is excluded from the measure 8C01Free
    PT Ciliandra Perkasa B7868% with D008, otherwise 18%
    PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group) B78716.3% with D008, otherwise 18%
    PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group) B78818% with D008, otherwise 18%
    PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group) B78915.7% with D008, otherwise 18%
  • Countervailing dutyDefinitive countervailing duty 198.33 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries except Argentina, Canada, Indonesia, United States
    Legal act
    S.I. 2020/99
    Tariff lines
    on 2 of 50 lines
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 10 of 50 lines
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 43 of 50 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 30 June 2027
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 2 of 50 lines
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
    Tariff lines
    on 6 of 50 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 5 of 50 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 3 of 50 lines
  • Excise dutyExcises
    Applies to goods from
    all countries
    Tariff lines
    on 48 of 50 lines
  • Excise dutyExcises 0.53 GBP / l
    Applies to goods from
    all countries
    Tariff lines
    on 2 of 50 lines

Import requirements 8

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Belarus, North Korea
    Legal act
    S.I. 2019/600, S.I. 2019/411
    Documents
    • 9071
    • 9022
  • 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
    • 9024
    • 9032
    • 9011
    • 9022
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    all countries except United Arab Emirates, Afghanistan, Antigua & Barbuda, Albania, Argentina, Austria, Australia, Azerbaijan, Barbados, Belgium, Bulgaria, Bolivia, Brazil, Bahamas, Bhutan, Belize, Canada, Congo - Kinshasa, Congo - Brazzaville, Switzerland, Cameroon, Colombia, Cyprus, Czechia, Germany, Denmark, Dominica, Algeria, Ecuador, Estonia, Egypt, Spain, Finland, Fiji, France, Gabon, Grenada, Ghana, Equatorial Guinea, Greece, Guatemala, Guyana, Croatia, Hungary, Ireland, Iraq, Italy, Cambodia, Kiribati, St Kitts & Nevis, Kuwait, Kazakhstan, St Lucia, Lithuania, Luxembourg, Latvia, Libya, Moldova, Myanmar (Burma), Mongolia, Malta, Maldives, Malawi, Mexico, Mozambique, Nigeria, Netherlands, Norway, New Zealand, Oman, Papua New Guinea, Poland, Portugal, Palau, Qatar, Romania, Saudi Arabia, Solomon Islands, Sudan, Sweden, Slovenia, Slovakia, South Sudan, São Tomé & Príncipe, Chad, Timor-Leste, Turkmenistan, Tunisia, Tonga, Trinidad & Tobago, United States, St Vincent & the Grenadines, Vanuatu, Samoa
    Legal act
    S.I. 2019/855
    Documents
    • 9Y17
    Tariff lines
    on 41 of 50 lines
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855, S.I. 2019/411
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • 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
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    all countries except United Arab Emirates, Afghanistan, Antigua & Barbuda, Albania, Angola, Argentina, Austria, Australia, Azerbaijan, Barbados, Belgium, Bulgaria, Brazil, Bahamas, Bhutan, Belize, Canada, Congo - Kinshasa, Congo - Brazzaville, Switzerland, Cameroon, Colombia, Cyprus, Czechia, Germany, Denmark, Dominica, Algeria, Ecuador, Estonia, Egypt, Spain, Finland, Fiji, France, Gabon, United Kingdom, Grenada, Ghana, Equatorial Guinea, Greece, Guatemala, Guyana, Croatia, Hungary, Ireland, Iraq, Italy, Cambodia, Kiribati, St Kitts & Nevis, Kuwait, Kazakhstan, St Lucia, Lithuania, Luxembourg, Latvia, Libya, Moldova, Myanmar (Burma), Mongolia, Malta, Maldives, Malawi, Mexico, Mozambique, Nigeria, Netherlands, Norway, New Zealand, Oman, Papua New Guinea, Poland, Portugal, Palau, Qatar, Romania, Saudi Arabia, Solomon Islands, Sudan, Sweden, Slovenia, Slovakia, South Sudan, São Tomé & Príncipe, Chad, Timor-Leste, Turkmenistan, Tunisia, Tonga, Trinidad & Tobago, United States, St Vincent & the Grenadines, Venezuela, Vanuatu, Samoa
    Legal act
    S.I. 2019/855
    Documents
    • 9L51
    • 9Y17
    Tariff lines
    on 9 of 50 lines
  • Import controlAnti-dumping or countervailing registration
    Applies to goods from
    China, Lithuania, United Arab Emirates
    Legal act
    Taxation Notice: 2024/12, Trade Remedies Notice: 2024/11
    Tariff lines
    on 16 of 50 lines
  • 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
    Tariff lines
    on 1 of 50 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 4%
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–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

last 12 months£19.2bn+25.4% · previous 12 months
Average import price£0.75 per kg
Jan 2024: £1.6bnFeb 2024: £1.6bnMar 2024: £1.6bnApr 2024: £1.9bnMay 2024: £1.4bnJun 2024: £1.5bnJul 2024: £1.5bnAug 2024: £1.3bnSept 2024: £1.4bnOct 2024: £1.7bnNov 2024: £1.1bnDec 2024: £1.1bnJan 2025: £933.8mFeb 2025: £1.3bnMar 2025: £1.7bnApr 2025: £1.1bnMay 2025: £1.1bnJun 2025: £1.1bnJul 2025: £1.3bnAug 2025: £1.4bnSept 2025: £1.3bnOct 2025: £1.2bnNov 2025: £1.3bnDec 2025: £1.4bnJan 2026: £1.1bnFeb 2026: £1.2bnMar 2026: £2bnApr 2026: £2.2bnMay 2026: £2.2bnJun 2026: £1.7bnJul 2026: £1.6bnAug 2026: £1.9bn 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £5.3bn 27.3% +70.9%
Netherlands £3.5bn 18.1% +63.1%
Kuwait £1.8bn 9.4% -27.3%
Belgium £1.4bn 7.5% +28.3%
Saudi Arabia £1.1bn 5.6% -1.4%
Nigeria £877.3m 4.6% +190%
United Arab Emirates £792.3m 4.1% -32.8%
India £717.3m 3.7% -27.8%

Same subheading in other tariffs

EU 3.5% – 4.7% Third-country duty 26 tariff lines · average 3.8% Türkiye 3.5% – 4.7% Third-country duty 49 tariff lines · average 3.7% USA 5.8% – 7% General (MFN) 11 tariff lines · average 6.4% · 9× specific or compound duty Canada Free – 5% General (MFN) 25 tariff lines · average 0.6% Mexico Free – 3% General (MFN) 12 tariff lines · average 0.3% Brazil Free – 5.4% General (MFN) 12 tariff lines · average 0.8% Argentina Free – 5.4% General (MFN) 22 tariff lines · average 0.7% Peru Free General (MFN) 22 tariff lines New Zealand Free – 5% General (MFN) 38 tariff lines · average 1% · 2× specific or compound duty Japan 2.5% – 7.9% General (MFN) 31 tariff lines · average 3.9% · 20× specific or compound duty Taiwan Free – 5% General (MFN) 22 tariff lines · average 2.4% GCC 5% General (MFN) 95 tariff lines Switzerland Free General (MFN) 9 tariff lines Norway Free General (MFN) 20 tariff lines North Macedonia Free – 20% General (MFN) 27 tariff lines · average 13.2% Nigeria 5% – 10% General (MFN) 13 tariff lines · average 8.1%

Import duty on this product around the world 162

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
  • 22number of duty-free countries (MFN)
  • 31%highest: Barbados, Bermuda, Nepal

162

Importing countryMFN dutylines from – todata year
Afghanistan 9% 8% – 14% 2018 · HS 2012
Albania 4% 0% – 10% 2023
Algeria 15% 0% – 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 4.3% 0% – 5% 2021 · HS 2017
Antigua & Barbuda 10% 0% – 25% 2021 · HS 2007
Argentina 0.8% 0% – 6% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 18% 5% – 25% 2023 · HS 2017
Barbados 31% 0% – 66% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 4.7% 0% – 25% 2023
Benin 8.1% 5% – 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 8.5% 0% – 10% 2023 · HS 2017
Bosnia & Herzegovina 3.7% 0% – 10% 2022
Botswana 1%* 2023
Brazil 2.2% 0% – 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 8.1% 5% – 10% 2023
Burundi 6.8% 0% – 25% 2023
Cambodia 10% 0% – 35% 2023 · HS 2017
Cameroon 10% 2023
Canada 1% 0% – 5% 2023
Cape Verde 4.6% 0% – 5% 2023 · HS 2017
Cayman Islands 12% 0% – 23% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6.4% 6% – 9% 2023
Colombia 0.3% 0% – 5% 2023 · HS 2017
Comoros 11% 0% – 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 3.1% 0% – 9% 2023
Côte d’Ivoire 8.1% 5% – 10% 2023 · HS 2017
Cuba 3% 2023 · HS 2017
Dominica 6.9% 0% – 20% 2023 · HS 2017
Dominican Republic 10% 3% – 14% 2023
Ecuador 2.5% 0% – 10% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 2.3% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 0.8%* 2023
Ethiopia 2.9% 0% – 20% 2021 · HS 2017
European Union (27 countries) 2% 0% – 4.7% 2023
Fiji 5% 2023
Gabon 10% 2023
Gambia 8.1% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 8.1% 5% – 10% 2023
Gibraltar 6.2% 0% – 12% 2023 · HS 2017
Grenada 13% 0% – 25% 2023 · HS 2012
Guatemala 2.3% 0% – 10% 2023
Guinea 8.1% 5% – 10% 2023
Guinea-Bissau 8.1% 5% – 10% 2023
Guyana 13% 0% – 25% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 2.3% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 1.5% 0% – 5% 2023
Iran 13% 5% – 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 11% 0% – 30% 2023
Japan 2.3% 0% – 7.9% 2023
Jordan 6.3% 0% – 15% 2023
Kazakhstan 5% 2023
Kenya 7.9% 0% – 35% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5.1% 5% – 5.1% 2023 · HS 2017
Lebanon 1.7% 0% – 5% 2020 · HS 2017
Lesotho 0.8%* 2023
Liberia 8.1% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 3.3% 0% – 20% 2023
Malawi 15% 0% – 20% 2021 · HS 2017
Malaysia 0.3% 0% – 5% 2023
Maldives 0.4% 0% – 5% 2023
Mali 8.1% 5% – 10% 2023
Mauritania 11% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 1.5% 0% – 3% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 4.7% 2.5% – 5% 2023
Montserrat 5% 0% – 15% 2023 · HS 2017
Morocco 8% 2.5% – 40% 2023
Mozambique 6.2% 5% – 7.5% 2023
Myanmar (Burma) 1.5% 2023 · HS 2017
Namibia 0.8%* 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 5% – 30% 2023
New Zealand 0.7% 0% – 5% 2023
Nicaragua 2.3% 0% – 10% 2023
Niger 8.1% 5% – 10% 2023
Nigeria 8.1% 5% – 10% 2023
North Macedonia 14% 0% – 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 0% – 20% 2023
Palestinian Territories 0% 2017 · HS 2017
Panama 8.2% 0% – 30% 2023
Papua New Guinea 0% 2023
Paraguay 0.8% 0% – 6% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 6.8% 0% – 25% 2023
Samoa 12% 8% – 35% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 7.3% 5% – 10% 2023
Senegal 8.1% 5% – 10% 2023
Seychelles 0% 2023
Sierra Leone 8.1% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 9.2% 5% – 10% 2023 · HS 2017
Somalia 12% 5% – 25% 2023 · HS 2017
South Africa 0.8%* 2023
South Korea 6.4% 3% – 8% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 11% 0% – 25% 2023
St Lucia 11% 0% – 25% 2023 · HS 2012
St Pierre & Miquelon 2% 0% – 4% 2021 · HS 2017
St Vincent & the Grenadines 11% 0% – 35% 2023
Sudan 10% 2021 · HS 2017
Suriname 10% 0% – 25% 2023 · HS 2007
Switzerland 0% 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 3% 2021 · HS 2012
Tanzania 6.8% 0% – 25% 2023
Thailand 5.8% 0% – 10% 2023
Togo 8.1% 5% – 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 8.8% 0% – 30% 2023 · HS 2012
Türkiye 3.8% 3.5% – 4.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 7.9% 0% – 35% 2023
Ukraine 0.9% 0% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 1.1% 0% – 4% 2023
United States 6.4% 5.8% – 7% 2023
Uruguay 0.8% 0% – 6% 2023 · HS 2017
Uzbekistan 2.3% 0% – 10% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 0.5% 0% – 6% 2023 · HS 2017
Vietnam 5.6% 3% – 7% 2023
Wallis & Futuna 14% 6% – 18% 2021 · HS 2012
Yemen 7.1% 5% – 10% 2017 · HS 2017
Zambia 19% 0% – 25% 2023
Zimbabwe 0.2% 0% – 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
3346 Petroleum oils & oils obtained from bituminous minerals (other than crude) & preparations n.e.s., containing by weight 70 %/more of petroleum oils/of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils
End use (BEC Rev. 5)
Consumption goods · BEC 213101
CPC 2.1 product
33330 Naphtha
33342 Kerosene-type jet fuel
33349 Other kerosene
33350 White spirit and special boiling point industrial spirits
ISIC Rev. 4 activity
1920 Manufacture of refined petroleum products

Earlier HS editions

HSCode
20172710.19unchanged
20122710.19unchanged
20072710.19changed
20022710.19changed
19962710.00changed
19922710.00changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 11

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N335976 U.S. CBP 7 November 2023 · 2710.19.45.90

    The tariff classification of renewable diesel (R100) from Finland

  • H289346 U.S. CBP 24 August 2020 · 2710.19.35.00

    Modification of N237898; Classification of “Kluber Microlube GB 0.”

  • N306309 U.S. CBP 7 October 2019 · 2710.19.45.90

    The tariff classification of renewable jet fuel crude from Finland

  • H258443 U.S. CBP 10 October 2016 · 2710.19.45

    Revocation of NY N250961; Tariff Classification of Renewable Diesel

  • N276587 U.S. CBP 15 July 2016 · 2710.19.45.90

    The tariff classification of Emosmart L15 Alkanes (distilled hydrocarbons) from France

  • N276590 U.S. CBP 15 July 2016 · 2710.19.45.90

    The tariff classification of Emosmart L19 Alkanes (distilled hydrocarbons) from France

  • 600010558 HMRC 13 February 2025 – 12 February 2028 · 2710 19 48 10

    Synthetic Paraffinic Kerosene. This is a biofuel made from biomass SPK is made by a process which converts synthesis gas, a mixture of carbon monoxide & hydrogen into long chain hydrocarbons. This is supplied in bulk containers

  • 600011142 HMRC 7 November 2024 – 6 November 2027 · 2710 19 71 00

    Heavy pyrolysis oil. The oil consists of hydrocarbons from waste plastic pyrolysis which have been condensed and filtered. It has the appearance of a dark, opaque liquid. The oil is delivered in bulk in ISO tanks and is only intended to be used in the creation of new plastic products by the…

  • 600010458 HMRC 31 July 2024 – 30 July 2027 · 2710 19 29

    A range of specially formulated high quality release agents used for foundry moulding and core making applications. The material offers high strip characteristics at low addition levels along with very low odours, due to a low aromatic content. The product range is available in 5ltr, 25ltr,…

11 rulings in total for this code

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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. GB Tariff change

    UK Trade Tariff: measure changes on 1015 commodity codes

    Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk

  3. GB Tariff change

    UK Trade Tariff: measure changes on 39 commodity codes

    Trade Tariff changes 2026-09-12 · Source: trade-tariff.service.gov.uk

  4. GB Countervailing duty · Applies from:

    Trade remedies notice 2026/27: rejection of the TRA’s recommendation to apply a definitive anti-subsidy measure on HVO biodiesel originating from the USA

    Trade remedies notice 2026/27 · Source: gov.uk

  5. TR Tariff change

    Bazı Mallara Uygulanan Özel Tüketim Vergisi Tutarlarının Yeniden Belirlenmesi Hakkında Karar (Karar Sayısı: 11606)

    RG 13.08.2026 sayı 33339 · Karar 11606 · Source: resmigazete.gov.tr

  6. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  7. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1540 of 6 July 2026 imposing a definitive anti-dumping duty on imports of new pneumatic tyres, of rubber, of a kind used on motor cars, buses or lorries with a load index not exceeding 121 (tyres) originating in the People’s Republic of China

    CELEX 32026R1540 · Source: eur-lex.europa.eu

  8. GB Countervailing duty

    Countervailing Duties Extended on Biodiesel originating from Indonesia – 2 July 2026

    Trade Tariff news 7065 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 2710.19 into 50 tariff lines; the duty is between 0% and 4% (average 1.3%). 18 of them are duty-free.

In the EU Combined Nomenclature, subheading 2710.19 covers 26 tariff lines and the duty is between 3.5% and 4.7%.

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 – 4%.

In the UK, anti-dumping duty of 54.64% applies on top of the customs duty to goods from China.

In the UK, anti-dumping duty of Free applies on top of the customs duty to goods from United States and Canada.

Imports of these goods into the UK came to £19.2bn between September 2025 and August 2026 (up 25% on the year before); United States supplied 27%, followed by Netherlands.

Legal notes

Additional notes

1. For the purposes of subheading 27079980, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

2. For the purposes of heading 2710:

  1. (a) ‘special spirits’ (subheadings 27101221 and 27101225) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

  2. (b) ‘white spirit’ (subheading 27101221) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the EN ISO 13736 method;

  3. (c) ‘medium oils’ (subheadings 27101911 to 27101929) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

  4. (d) ‘heavy oils’ (subheadings 27101931 to 27101999 and 27102011 to 27102090) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250 °C cannot be determined by that method;

  5. (e) ‘gas oils’ (subheadings 27101931 to 27101948 and 27102011 to 27102019) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C by the ISO 3405 method (equivalent to the ASTM D 86 method);

  6. (f) ‘fuel oils’ (subheadings 27101951 to 27101967 and 27102032 to 27102038) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:

    • not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ISO 3987 method and the saponification number is less than 4 by the ISO 6293-1 or 6293-2 method (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply),

    • exceeding that shown in line II when the pour point is not less than 10 °C by the ISO 3016 method,

    • exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.

    Colour C00,511,522,533,544,555,566,577,5 and above

    Viscosity

    V

    		I4445,4915,125,342,471,111920033556294315802650
    II7777915,125,342,471,111920033556294315802650

    The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10–6 m2 s–1 by the EN ISO 3104 method.

    The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.

    The term ‘bio-components’ means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).

    Subheadings 27101951 to 27101967 and 27102032 to 27102038 cover only fuel oils of natural colour.

    These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

    • the distillation percentage (zero shall be deemed to be a percentage) at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method),

    • the kinematic viscosity at 50 °C by the EN ISO 3104 method,

    • or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).

    Such products fall in subheadings 27101971 to 27101999 or 27102090;

  7. (g) ‘containing biodiesel’ means that the products of subheading 271020 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0,5 % by volume (determination by the EN 14078 method).

3. For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 27121010) is to be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).

4. For the purposes of subheadings 27129031 to 27129039, the term ‘crude’ is to be taken to apply to products:

  1. (a) with an oil content of 3,5 % by weight or higher, if their viscosity at 100 °C is lower than 9 × 10–6 m2 s–1 by the EN ISO 3104 method; or

  2. (b) of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100 °C is 9 × 10–6 m2 s–1 or higher by the EN ISO 3104 method.

5. For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:

  1. (a) vacuum distillation;

  2. (b) redistillation by a very thorough fractionation process;

  3. (c) cracking;

  4. (d) reforming;

  5. (e) extraction by means of selective solvents;

  6. (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

  7. (g) polymerisation;

  8. (h) alkylation;

  9. (ij) isomerisation;

  10. (k) (in respect of products of subheadings 27101931 to 27101999 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884 or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);

  11. (l) (in respect of products of heading 2710 only) deparaffining by a process other than filtering;

  12. (m) (in respect of products of subheadings 27101931 to 27101999 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 27101971 to 27101999 (for example, hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

  13. (n) (in respect of products of subheadings 27101951 to 27101967 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method). If 30 % or more by volume, including losses, of such products distils at 300 °C by the ISO 3405 method (equivalent to the ASTM D 86 method), the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 27101211 to 27101290 or 27101911 to 27101929 shall be dutiable at the same rates as those provided for under subheadings 27101962 to 27101967 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

  14. (o) (in respect of products of subheadings 27101971 to 27101999 only) treatment by means of a high-frequency electrical brush-discharge;

  15. (p) solely for products of subheading 27129031: de-oiling by fractional crystallisation.

Should any preparatory treatment prior to the above treatments be necessary by reason of technical requirements, the customs exemption is to apply only to the quantities of the products intended for and actually subjected to such of the above treatments; any waste products arising during preparatory treatment are also to be exempt from customs duty.

6. The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 27071000, 27072000, 27073000, 27075000, 2710, 2711, 271210, 271220, 27129031 to 27129099 and 271390 are to be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule is not to apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

Questions and answers

What is the HS code for petroleum oils and oils obtained from bituminous minerals: other?

Petroleum oils and oils obtained from bituminous minerals: other fall under HS subheading 2710.19, part of heading 2710, in section V of the Harmonized System.

What is the import duty on petroleum oils and oils obtained from bituminous… in the UK?

Under the UK Global Tariff, imports under 2710.19 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on petroleum oils and oils obtained from bituminous… in the EU?

Under the EU Combined Nomenclature, imports under 2710.19 from countries without a preferential agreement are charged at 3.5% to 4.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

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 – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges anti-dumping duty of 54.64% on goods from China. The UK charges anti-dumping duty of Free on goods from United States and Canada. The UK charges countervailing duty of Free on goods from Argentina, Canada, and United States. The UK charges countervailing duty of 33.4% on goods from Argentina. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were United States (27%), Netherlands (18%) and Kuwait (9%), out of total imports of £19.2bn.

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