Subheading · Section V

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

2710.19

Official description Other

  • 0%–4%UK
  • 3.5%–4.7%EU
  • 25%Türkiye
  • 5.8%–7%USA

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

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%.

The Turkish Customs Tariff Schedule divides subheading 2710.19 into 49 tariff lines; the statutory rate is 25%.

In the Harmonized Tariff Schedule of the United States, subheading 2710.19 covers 11 tariff lines and the duty is between 5.8% and 7%. 9 lines have a specific or compound duty.

Duty rates compared

UK Free – 4% Third-country duty 50 tariff lines · average 1.3% EU 3.5% – 4.7% Third-country duty 26 tariff lines · average 3.8% Türkiye 25% Statutory rate (Law 474) 49 tariff lines USA 5.8% – 7% General (MFN) 11 tariff lines · average 6.4% · 9× specific or compound duty

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.

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:<br>- 90% or more by weight of saturates, and<br>- not more than 0.03% by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5.0 cst at 100 °c or more, but not more than 13.0 cst at 100 °c<br> 2%
  65. 2710 19 81 30 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90% or more by weight of saturates, and<br>-not more than 0.03% by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>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:<br>-90% or more by weight of saturates, and<br>-not more than 0.03% by weight of sulphur,<br>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:<br>- 90% or more by weight of saturates, and<br>- not more than 0.03% by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5.0 cst at 100 °c or more, but not more than 13.0 cst at 100 °c<br> 2%
  76. 2710 19 99 50 Catalytically hydroisomerised and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90% or more by weight of saturates, and<br>-not more than 0.03% by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>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:<br>-90% or more by weight of saturates, and<br>-not more than 0.03% by weight of sulphur,<br>with a viscosity index of 120 or more 2%
  78. 2710 19 99 90 Other 2%

EU Combined Nomenclature

EU lines →
  1. 2710 19 Other:
  2. Medium oils:
  3. 2710 19 11 For undergoing a specific process 4.7%—
  4. 2710 19 15 For undergoing chemical transformation by a process other than those specified in respect of subheading 27101911 4.7%—
  5. For other purposes:
  6. Kerosene:
  7. 2710 19 21 Jet fuel 4.7%—
  8. 2710 19 25 Other 4.7%—
  9. 2710 19 29 Other 4.7%—
  10. Heavy oils:
  11. Gas oils:
  12. 2710 19 31 For undergoing a specific process 3.5%—
  13. 2710 19 35 For undergoing chemical transformation by a process other than those specified in respect of subheading 27101931 3.5%—
  14. For other purposes:
  15. With a sulphur content not exceeding 0,001 % by weight:
  16. 2710 19 42 Having a bio-based carbon content of at least 80 % by weight 3.5%—
  17. 2710 19 44 Other 3.5%—
  18. 2710 19 46 With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight 3.5%—
  19. 2710 19 47 With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight 3.5%—
  20. 2710 19 48 With a sulphur content exceeding 0,1 % by weight 3.5%—
  21. Fuel oils:
  22. 2710 19 51 For undergoing a specific process 3.5%—
  23. 2710 19 55 For undergoing chemical transformation by a process other than those specified in respect of subheading 27101951 3.5%—
  24. For other purposes:
  25. 2710 19 62 With a sulphur content not exceeding 0,1 % by weight 3.5%—
  26. 2710 19 66 With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight 3.5%—
  27. 2710 19 67 With a sulphur content exceeding 0,5 % by weight 3.5%—
  28. Lubricating oils; other oils:
  29. 2710 19 71 For undergoing a specific process 3.7%—
  30. 2710 19 75 For undergoing chemical transformation by a process other than those specified in respect of subheading 27101971 3.7%—
  31. For other purposes:
  32. 2710 19 81 Motor oils, compressor lube oils, turbine lube oils 3.7%—
  33. 2710 19 83 Hydraulic oils 3.7%—
  34. 2710 19 85 White oils, liquid paraffin 3.7%—
  35. 2710 19 87 Gear oils and reductor oils 3.7%—
  36. 2710 19 91 Metal-working compounds, mould-release oils, anti-corrosion oils 3.7%—
  37. 2710 19 93 Electrical insulating oils 3.7%—
  38. 2710 19 99 Other lubricating oils and other oils 3.7%—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 2710.19 Diğerleri:
  2. Orta yağlar:
  3. 2710.19.11.00.00 Özel bir işleme tabi tutulacak olanlar 25%
  4. 2710.19.15.00.00 2710.19.11.00 alt pozisyonunda belirtilen işlemlerden başka bir işlemle kimyasal değişime tabi tutulacak olanlar 25%
  5. Diğer amaçlar için kullanılanlar :
  6. Kerosen :
  7. Jet yakıtı:
  8. 2710.19.21.00.11 Sürdürülebilir Havacılık Yakıtı (SAF) 25%
  9. 2710.19.21.00.19 Diğerleri 25%
  10. Diğerleri
  11. 2710.19.25.00.11 Gazyağı 25%
  12. 2710.19.25.00.19 Diğerleri 25%
  13. 2710.19.29.00.00 Diğerleri 25%
  14. Ağır yağlar :
  15. Gaz oiller :
  16. 2710.19.31.00.00 Özel bir işleme tabi tutulacak olanlar 25%
  17. 2710.19.35.00.00 2710.19.31.00 alt pozisyonunda belirtilen işlemlerden başka bir işlemle kimyasal değişime tabi tutulacak olanlar 25%
  18. Diğer amaçlar için kullanılanlar:
  19. Ağırlık itibariyle kükürt oranı % 0,001'i geçmeyenler
  20. Ağırlıkça en az %80 oranında biyolojik bazlı karbon içeriğine sahip olanlar: (2)
  21. 2710.19.42.00.11 HVO Motorin (Hidroişlemle üretilmiş yenilenebilir parafinik motorin) 25%
  22. 2710.19.42.00.19 Diğerleri 25%
  23. Diğerleri:
  24. 2710.19.44.00.11 Motorin 25%
  25. 2710.19.44.00.12 GTL Motorin (Gazdan sentezlenerek üretilmiş parafinik motorin) 25%
  26. 2710.19.44.00.17 Damıtık denizcilik yakıtı 25%
  27. 2710.19.44.00.29 Diğerleri 25%
  28. Ağırlık itibariyle kükürt oranı % 0,001'i geçen fakat % 0,002'yi geçmeyenler
  29. 2710.19.46.00.18 Damıtık denizcilik yakıtı 25%
  30. 2710.19.46.00.29 Diğerleri 25%
  31. Ağırlık itibariyle kükürt oranı % 0,002'yi geçen fakat % 0,1'i geçmeyenler
  32. 2710.19.47.00.18 Damıtık denizcilik yakıtı 25%
  33. 2710.19.47.00.19 Diğerleri 25%
  34. Ağırlık itibariyle kükürt oranı % 0,1'i geçenler
  35. 2710.19.48.00.11 Damıtık denizcilik yakıtı 25%
  36. 2710.19.48.00.18 Diğerleri 25%
  37. Fuel oiller :
  38. 2710.19.51.00.00 Özel bir işleme tabi tutulacak olanlar 25%
  39. 2710.19.55.00.00 2710.19.51.00 Alt pozisyonunda belirtilen işlemlerden başka bir işlemle kimyasal değişime tabi tutulacak olanlar 25%
  40. Diğer amaçlar için kullanılanlar:
  41. Ağırlık itibariyle kükürt miktarı %0,1'i geçmeyenler
  42. 2710.19.62.00.10 Kalorifer Yakıtı 25%
  43. 2710.19.62.00.11 Fuel oil 25%
  44. 2710.19.62.00.31 Artık denizcilik yakıtı 25%
  45. 2710.19.62.00.39 Diğerleri 25%
  46. Ağırlık itibariyle kükürt miktarı %0,1'i geçen fakat % 0,5'i geçmeyenler
  47. 2710.19.66.00.10 Kalorifer Yakıtı 25%
  48. 2710.19.66.00.11 Fuel oil 25%
  49. 2710.19.66.00.31 Artık denizcilik yakıtı 25%
  50. 2710.19.66.00.39 Diğerleri 25%
  51. Ağırlık itibariyle kükürt miktarı % 0,5'i geçenler:
  52. Ağırlık itibariyle kükürt miktarı %0,5'i geçen fakat %1'i geçmeyenler:
  53. 2710.19.67.00.12 Fuel oil 25%
  54. 2710.19.67.00.13 Kalorifer Yakıtı 25%
  55. 2710.19.67.00.31 Artık denizcilik yakıtı 25%
  56. 2710.19.67.00.39 Diğerleri 25%
  57. Ağırlık itibariyle kükürt miktarı %1'i geçenler:
  58. 2710.19.67.00.41 Yüksek Kükürtlü Fuel oil 25%
  59. 2710.19.67.00.42 Artık denizcilik yakıtı 25%
  60. 2710.19.67.00.49 Diğerleri 25%
  61. Yağlama yağları ; diğer yağlar :
  62. 2710.19.71.00.00 Özel bir işleme tabi tutulacak olanlar 25%
  63. 2710.19.75.00.00 2710.19.71.00 alt pozisyonunda belirtilen işlemlerden başka bir işlemle kimyasal değişime tabi tutulacak olanlar 25%
  64. Diğer amaçlar için kullanılanlar :
  65. 2710.19.81.00.00 Motor yağları, kompresör yağlama yağları, türbin yağlama yağları 25%
  66. 2710.19.83.00.00 Hidrolik yağları 25%
  67. 2710.19.85.00.00 Beyaz yağlar, sıvı parafin 25%
  68. 2710.19.87.00.00 Dişli yağları ve redüktör yağları 25%
  69. 2710.19.91.00.00 Metal işlemeye mahsus bileşikler, kalıp çıkarma yağları, aşınmayı önleyici yağlar 25%
  70. 2710.19.93.00.00 Elektrik izolasyonuna mahsus yağlar 25%
  71. Diğer yağlama yağları ve diğer yağlar
  72. 2710.19.99.00.11 Spindle Oil, Light Neutral, Heavy Neutral, Bright Stock 25%
  73. 2710.19.99.00.25 Diğer madeni yağlar 25%
  74. 2710.19.99.00.98 Diğerleri 25%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 2710.19 Other:
  2. Distillate and residual fuel oils (including blended fuel oils):
  3. 2710.19.06 Testing under 25 degrees A.P.I. 5.25¢/bbl
  4. Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils):
  5. 2710.19.06.05 Containing not more than 500 ppm of sulfur bbl
  6. 2710.19.06.15 Containing more than 500 ppm of sulfur bbl
  7. Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils):
  8. 2710.19.06.25 Fuel oil No. 5 bbl
  9. 2710.19.06.30 Fuel oil No. 6 bbl
  10. 2710.19.06.35 Other bbl
  11. 2710.19.06.50 Other bbl
  12. 2710.19.11 Testing 25 degrees A.P.I. or more 10.5¢/bbl
  13. Having a Saybolt Universal viscosity at 37.8˚C of less than 45 seconds (light fuel oils):
  14. Fuel oils Nos. 2 and 3:
  15. Diesel oil:
  16. 2710.19.11.02 Containing not more than 15 ppm of sulfur bbl
  17. 2710.19.11.03 Containing more than 15 ppm but not more than 500 ppm of sulfur bbl
  18. 2710.19.11.04 Containing more than 500 ppm of sulfur bbl
  19. Other:
  20. 2710.19.11.05 Containing not more than 15 ppm of sulfur bbl
  21. 2710.19.11.07 Containing more than 15 ppm but not more than 500 ppm of sulfur bbl
  22. 2710.19.11.08 Containing more than 500 ppm of sulfur bbl
  23. Other:
  24. 2710.19.11.11 Containing not more than 15 ppm of sulfur bbl
  25. 2710.19.11.13 Containing more than 15 ppm but not more than 500 ppm of sulfur bbl
  26. 2710.19.11.14 Containing more than 500 ppm of sulfur bbl
  27. Having a Saybolt Universal viscosity at 37.8˚C of 45 seconds or more but not more than 125 seconds (No. 4-type fuel oils):
  28. 2710.19.11.15 Containing not more than 500 ppm of sulfur bbl
  29. 2710.19.11.25 Containing more than 500 ppm of sulfur bbl
  30. 2710.19.11.50 Having a Saybolt Universal viscosity at 37.8˚C of more than 125 seconds (heavy fuel oils) bbl
  31. 2710.19.16.00 Kerosene-type jet fuel 52.5¢/bblbbl
  32. Kerosene (except kerosene-type jet fuel):
  33. 2710.19.24.00 Motor fuel 52.5¢/bblbbl
  34. 2710.19.25.00 Motor fuel blending stock 52.5¢/bblbbl
  35. 2710.19.26.00 Kerosene (except kerosene-type jet fuel 10.5¢/bblbbl
  36. Lubricating oils and greases, with or without additives:
  37. 2710.19.30 Oils 84¢/bbl
  38. 2710.19.30.10 Aviation engine lubricating oils bbl
  39. 2710.19.30.20 Automotive, diesel or marine engine lubricating oils bbl
  40. 2710.19.30.30 Turbine lubricating oil, including marine bbl
  41. 2710.19.30.40 Automotive gear oils bbl
  42. 2710.19.30.50 Steam cylinder oils bbl
  43. 2710.19.30.70 Quenching or cutting oils bbl
  44. 2710.19.30.80 Other bbl
  45. Greases:
  46. 2710.19.35.00 Containing not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin 5.8%kg
  47. 2710.19.40.00 Other 1.3¢/kg + 5.7%kg
  48. Other:
  49. 2710.19.45 Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound 10.5¢/bbl
  50. White mineral oil:
  51. 2710.19.45.30 Medicinal grade bbl
  52. 2710.19.45.40 Other bbl
  53. 2710.19.45.45 Insulating or transformer oils bbl
  54. 2710.19.45.90 Other bbl
  55. 2710.19.90.00 Other 7%kg, liters

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

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.