AB Kombine Nomenklatürü · KN kodu · HS 2710.12

2710 12 21

2710 12 21: Hafif yağlar ve müstahzarları: white spirit

✓ Gümrük beyannamesinde kullanılabilir Veri: AB Kombine Nomenklatürü, yürürlük 1 Ocak 2026 · kontrol 24 Ekim 2026

  1. 2710 Petrol yağları ve bitümenli minerallerden elde edilen yağlar (hamyağlar hariç); esas unsur olarak, ağırlık itibariyle % 70 veya daha fazla petrol yağları veya bitümenli minerallerden elde edilen yağları içeren ve tarifenin başka yerinde belirtilmeyen veya yer almayan müstahzarlar, atık yağlar
  2. Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710 12 Hafif yağlar ve müstahzarları
  4. For other purposes:
  5. Special spirits:
  6. 2710 12 21 White spirit

Ne ödersiniz

İthalat: AB

Gümrük vergisi %4,7 standart oran menşe ülkeye göre değişir
Ek vergiler ve ücretler 1 ek önlem İthalat şartları: 7
KDV ithalatın yapıldığı üye devletin genel oranı, %17 ile %27 arası
Vergi hesaplamaVergi ve harçları hesapla →

Ek vergiler ve ithalat kuralları

Gümrük vergisine eklenen yükler ve eşyanın sınırda karşılaması gereken kurallar.

Ek vergiler ve ücretler 1

  • Vergi askıya almaAskıya alma – belirli gemi, tekne ve diğer deniz taşıtları ile sondaj veya üretim platformlarına yönelik eşya Muaf
    Uygulandığı menşe
    tüm ülkeler
    Hukuki dayanak
    Regulation 2658/87
    Belgeler
    • C990 Gemiler ve platformlar için nihai kullanım izni ((AB) 2015/2446 sayılı Yetki Devrine Dayanan Tüzük Ek A, Sütun 8c)

İthalat şartları 7

  • Yasak veya kısıtlamaİthalat yasağı
    Uygulandığı menşe
    Kuzey Kore
    Hukuki dayanak
    Regulation 1509/17
  • İthalat denetimiİthalat kontrolü
    Uygulandığı menşe
    İran, Rusya
    Hukuki dayanak
    Regulation 0267/12, Regulation 0833/14
    Belgeler
    • Y239 (AB) 267/2012 sayılı Tüzük madde 12 uyarınca yasaktan muaf eşya
    • Y841 (AB) 833/2014 sayılı Konsey Tüzüğü madde 3m.1'de tanımlanan yasaklar uygulanmaz (bkz. madde 3m.3 (d) ve 3m.4'teki istisnalar)
    • Y842 (AB) 833/2014 sayılı Konsey Tüzüğü madde 3m.1'de tanımlanan yasaklar uygulanmaz (bkz. madde 3m.9'daki istisnalar)
    • Y859 Söz konusu yaptırımın yürürlüğe giriş veya uygulanma tarihinden (hangisi daha sonra ise) önce AB gümrük birliği topraklarına girmiş ve gümrük makamlarına sunulmuş eşya (bkz. (AB) 833/2014 sayılı Tüzük madde 12e)
    • L159 (AB) 833/2014 sayılı Konsey Tüzüğü madde 3m.11 uyarınca ithalat izni
  • İthalat denetimiKısıtlamaya tabi eşya ve teknolojilere ilişkin ithalat kontrolü
    Uygulandığı menşe
    Belarus, İran
    Hukuki dayanak
    Regulation 0765/06, Regulation 0267/12
    Belgeler
    • Y921 Yasaktan muaf eşya
    • Y870 Söz konusu yaptırımın yürürlüğe giriş veya uygulanma tarihinden (hangisi daha sonra ise) önce AB gümrük birliği topraklarına girmiş ve gümrük makamlarına sunulmuş eşya (bkz. (AB) 765/2006 sayılı Tüzük madde 8f)
    • Y966 Tedbire bağlı MG dipnotlarında tanımlananlar dışındaki eşya (Füze Teknolojisi Kontrol Rejimi listesi – (AB) 267/2012 sayılı Tüzük Ek III)
  • İthalat denetimiİthalat kontrolü
    Uygulandığı menşe
    Ukrayna
    Hukuki dayanak
    Regulation 0692/14
    Belgeler
    • Y997 Kırım veya Sivastopol menşeli olmayan ya da bu bölgelere gönderilmeyen eşya ((AB) 692/2014 sayılı Konsey Tüzüğü madde 2 ve 2b.1)
    • N864 Herhangi bir ihracatçı tarafından fatura veya başka bir ticari belge üzerinde düzenlenen fatura beyanı veya menşe beyanı
    • N954 EUR.1 dolaşım belgesi
  • İthalat denetimiREACH kapsamında ithalat kontrolü
    Uygulandığı menşe
    tüm ülkeler
    Hukuki dayanak
    Regulation 1907/06
    Belgeler
    • Y106 (AT) 1907/2006 sayılı Tüzük Ek XVII, Sütun 2'de tanımlanan REACH kısıtlamalarına uygunluk
    • Y110 (AT) 1907/2006 sayılı Tüzük madde 67(1) ve 67(2) uyarınca REACH kısıtlamalarından muafiyet
    • Y113 (AT) 1907/2006 sayılı Tüzük (Ek XVII) hükümlerine tabi olmayan madde/karışım
  • İthalat denetimiİthalat kontrolü
    Uygulandığı menşe
    Ukrayna
    Hukuki dayanak
    Regulation 0263/22
    Belgeler
    • Y984 Ukrayna'nın Donetsk, Herson, Luhansk ve Zaporijya oblastlarındaki hükümet kontrolü dışındaki bölgelerinden menşe almayan veya bu bölgelere gönderilmeyen eşya
    • N954 EUR.1 dolaşım belgesi
    • N864 Herhangi bir ihracatçı tarafından fatura veya başka bir ticari belge üzerinde düzenlenen fatura beyanı veya menşe beyanı
  • İthalat denetimiİthalat kontrolü
    Uygulandığı menşe
    Rusya dışındaki tüm ülkeler
    Hukuki dayanak
    Regulation 0833/14
    Belgeler
    • Y693 Önceki takvim yılında net ham petrol ihracatçısı olan üçüncü ülkelerden ithal edilen ve Rusya menşeli ham petrolden değil yerli ham petrolden elde edildiği kabul edilen petrol ürünleri
    • Y694 Ürün, (AB) 833/2014 sayılı Tüzük Ek LI'de listelenen petrol ürünleri ithalatına ilişkin bir ortak ülkeden ithal edilmektedir
    • Y695 Ürünün bir üçüncü ülkede rafine edilmesinde kullanılan ham petrolün menşe ülkesine ilişkin kanıt
    • Y859 Söz konusu yaptırımın yürürlüğe giriş veya uygulanma tarihinden (hangisi daha sonra ise) önce AB gümrük birliği topraklarına girmiş ve gümrük makamlarına sunulmuş eşya (bkz. (AB) 833/2014 sayılı Tüzük madde 12e)
    • Y889 (AB) 833/2014 sayılı Tüzük madde 3ma'da tanımlanan yasakların kapsamı dışındaki eşya

TARIC alt kırılımları

Eşyaya uyan 10 haneli TARIC kodunu beyan edin: önlemler alt kırılımlar arasında farklı olabilir.

2710 12 21 20Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)
2710 12 21 99Other

İhracat önlemleri 9

Bu eşya AB’den çıkarken uygulanan yasaklar, lisanslar, kontroller ve yaptırımlar.

İhracat önlemleriVarış yeriHukuki dayanakGeçerlilik
Restriction on exportYaptırım rejimi: North Korea Kuzey Kore Regulation 1836/17 28 Haziran 2018
Restriction on exportYaptırım rejimi: Iran İran Regulation 0267/12 23 Ekim 2017
Export controlYaptırım rejimi: Crimea and Sevastopol Ukrayna Regulation 0692/14 25 Şubat 2025
Export controlYaptırım rejimi: Russia Rusya Regulation 0833/14 26 Haziran 2024
Export controlYaptırım rejimi: Belarus Belarus Regulation 0765/06 25 Şubat 2025
Export controlYaptırım rejimi: Non-government-controlled areas of Ukraine Ukrayna Regulation 0263/22 25 Ağustos 2022
Export controlYaptırım rejimi: Russia Rusya Regulation 0833/14 24 Haziran 2023
Export controlYaptırım rejimi: Belarus Belarus Regulation 0765/06 25 Şubat 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 Kasım 2025

TARIC verisi: 26 Ekim 2026

AB üye devletlerinde ithalat KDV’si

Her üye devletin bu koddaki eşyaya uyguladığı oran (Komisyonun Taxes in Europe veritabanından). İndirimli oran bir kodun yalnızca bazı eşyalarını kapsayabilir; ulusal KDV mevzuatını kontrol edin.

  • Almanya %19
  • Avusturya %20
  • Belçika %21
  • Bulgaristan %20
  • Çekya %21
  • Danimarka %25
  • Estonya %24
  • Finlandiya %25,5
  • Fransa %20
  • Hırvatistan %25
  • Hollanda %21
  • İrlanda %23
  • İspanya %21
  • İsveç %25
  • İtalya %10 indirimli oran
  • Kıbrıs %19
  • Letonya %21
  • Litvanya %21
  • Lüksemburg %17
  • Macaristan %27
  • Malta %18
  • Polonya %23
  • Portekiz %23
  • Romanya %21
  • Slovakya %23
  • Slovenya %22
  • Yunanistan %24

TEDB · 26 Ekim 2026

Ülkelere göre tercihli oranlar

Anlaşma veya rejimÜlkelerOran
standart oran (anlaşma yok)—%4,7
GTS-EBA (En az gelişmiş ülkelere yönelik özel düzenleme – Silah Dışında Her Şey)
Afganistan, Angola, Bangladeş, Benin ve 42 ülke daha

Afganistan, Angola, Bangladeş, Benin, Burkina Faso, Burundi, Butan, Cibuti, Çad, Eritre, Etiyopya, Gambiya, Gine, Gine-Bissau, Güney Sudan, Haiti, Kamboçya, Kiribati, Komorlar, Kongo - Kinşasa, Laos, Lesotho, Liberya, Madagaskar, Malavi, Mali, Moritanya, Mozambik, Myanmar (Burma), Nepal, Nijer, Orta Afrika Cumhuriyeti, Ruanda, Sao Tome ve Principe, Senegal, Sierra Leone, Solomon Adaları, Somali, Sudan, Tanzanya, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambiya

Muaf
CARIFORUM
Antigua ve Barbuda, Bahamalar, Barbados, Belize ve 10 ülke daha

Antigua ve Barbuda, Bahamalar, Barbados, Belize, Dominik Cumhuriyeti, Dominika, Grenada, Guyana, Jamaika, Saint Kitts ve Nevis, Saint Lucia, Saint Vincent ve Grenadinler, Surinam, Trinidad ve Tobago

Muaf
Denizaşırı Ülke ve Topraklar (OCT)
Antarktika, Aruba, Curaçao, Fransız Güney Toprakları ve 8 ülke daha

Antarktika, Aruba, Curaçao, Fransız Güney Toprakları, Fransız Polinezyası, Grönland, Karayip Hollandası, Saint Barthelemy, Saint Pierre ve Miquelon, Sint Maarten, Wallis ve Futuna, Yeni Kaledonya

Muaf
GTS+ (sürdürülebilir kalkınma ve iyi yönetişim için teşvik düzenlemesi)
Bolivya, Cabo Verde, Filipinler, Kırgızistan ve 4 ülke daha

Bolivya, Cabo Verde, Filipinler, Kırgızistan, Moğolistan, Özbekistan, Pakistan, Sri Lanka

Muaf
GTS – Genel düzenleme
Cook Adaları, Kenya, Kongo - Brazavil, Mikronezya ve 4 ülke daha

Cook Adaları, Kenya, Kongo - Brazavil, Mikronezya, Nijerya, Niue, Tacikistan, Vanuatu

Muaf
Orta Amerika El Salvador, Guatemala, Honduras, Kosta Rika, Nikaragua, Panama Muaf
SADC Ekonomik Ortaklık Anlaşması (EPA) Botsvana, Esvatini, Namibya Muaf
AEA – Avrupa Ekonomik Alanı İzlanda, Liechtenstein, Norveç Muaf
Doğu ve Güney Afrika Devletleri Mauritius, Seyşeller, Zimbabve Muaf
AB–Andorra gümrük birliği Andorra Muaf
AB–Arnavutluk anlaşması Arnavutluk Muaf
AB–Bosna-Hersek anlaşması Bosna-Hersek Muaf
AB–Kanada anlaşması Kanada Muaf
AB–İsviçre anlaşması İsviçre Muaf
AB–Côte d’Ivoire anlaşması Côte d’Ivoire Muaf
AB–Şili anlaşması Şili Muaf
AB–Kamerun anlaşması Kamerun Muaf
AB–Kolombiya anlaşması Kolombiya Muaf
AB–Cezayir anlaşması Cezayir Muaf
AB–Ekvador anlaşması Ekvador Muaf
AB–Mısır anlaşması Mısır Muaf
Bir tarafta Avrupa Toplulukları ve üye devletleri ile diğer tarafta Fas Krallığı arasında bir ortaklık kuran Avrupa-Akdeniz Anlaşması'nın 1 ve 4 No'lu Protokollerinin değiştirilmesine ilişkin, Avrupa Birliği ile Fas Krallığı arasında mektup teatisi şeklindeki Anlaşma uyarınca tercihli menşe Batı Sahra Muaf
AB–Fiji anlaşması Fiji Muaf
AB–Faroe Adaları anlaşması Faroe Adaları Muaf
AB–Birleşik Krallık anlaşması Birleşik Krallık Muaf
AB–Gürcistan anlaşması Gürcistan Muaf
AB–Gana anlaşması Gana Muaf
AB–İsrail anlaşması İsrail Muaf
AB–Ürdün anlaşması Ürdün Muaf
AB–Japonya anlaşması Japonya Muaf
AB–Güney Kore anlaşması Güney Kore Muaf
AB–Lübnan anlaşması Lübnan Muaf
AB–Fas anlaşması Fas Muaf
AB–Moldova anlaşması Moldova Muaf
AB–Karadağ anlaşması Karadağ Muaf
AB–Kuzey Makedonya anlaşması Kuzey Makedonya Muaf
AB–Meksika anlaşması Meksika Muaf
AB–Yeni Zelanda anlaşması Yeni Zelanda Muaf
AB–Peru anlaşması Peru Muaf
AB–Papua Yeni Gine anlaşması Papua Yeni Gine Muaf
AB–Filistin Bölgeleri anlaşması Filistin Bölgeleri Muaf
AB–Sırbistan anlaşması Sırbistan Muaf
AB–Singapur anlaşması Singapur Muaf
AB–San Marino gümrük birliği San Marino Muaf
AB–Suriye anlaşması Suriye Muaf
AB–Tunus anlaşması Tunus Muaf
AB–Türkiye gümrük birliği Türkiye Muaf
AB–Ukrayna anlaşması Ukrayna Muaf
AB–Amerika Birleşik Devletleri anlaşması Amerika Birleşik Devletleri Muaf
AB–Vietnam anlaşması Vietnam Muaf
AB–Samoa anlaşması Samoa Muaf
AB–Kosova anlaşması Kosova Muaf
AB–Güney Afrika anlaşması Güney Afrika Muaf
Mercosur Arjantin, Brezilya, Paraguay, Uruguay %3,7

AB: aylık ithalat · HS 2710.12

son 12 ay€8,8 Mr-%15,1 · önceki 12 ay
Ortalama ithalat fiyatıkg başına €0,69
Tercihli oran%50
Oca 2024: €945,9 MnŞub 2024: €883 MnMar 2024: €1,1 MrNis 2024: €1,5 MrMay 2024: €1,1 MrHaz 2024: €985,5 MnTem 2024: €1 MrAğu 2024: €874,2 MnEyl 2024: €881,6 MnEki 2024: €1,1 MrKas 2024: €873,4 MnAra 2024: €830,7 MnOca 2025: €1,1 MrŞub 2025: €901,9 MnMar 2025: €812,4 MnNis 2025: €708,6 MnMay 2025: €701,9 MnHaz 2025: €798 MnTem 2025: €938,4 MnAğu 2025: €683,3 MnEyl 2025: €667 MnEki 2025: €745 MnKas 2025: €531,6 MnAra 2025: €642,5 MnOca 2026: €655,8 MnŞub 2026: €485,3 MnMar 2026: €787,1 MnNis 2026: €550,6 MnMay 2026: €876,9 MnHaz 2026: €745,2 MnTem 2026: €1,1 MrAğu 2026: €1 Mr 202420252026
Veriler Ağustos 2026 dönemine kadar (geçici) · Aylık veri: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Başlıca tedarikçiler, son 12 ay

ÜlkeDeğerPayDeğişim
Birleşik Krallık €3,4 Mr %38,7 +%19,8
Cezayir €1,1 Mr %12,2 -%43,8
Suudi Arabistan €596,6 Mn %6,8 +%30,6
Norveç €536,6 Mn %6,1 -%30,7
Amerika Birleşik Devletleri €504,9 Mn %5,8 -%43,4
Libya €240,4 Mn %2,7 +%18,1
İsrail €185,1 Mn %2,1 +%67,5
Tunus €176 Mn %2 +%216,8

Aynı alt pozisyon diğer tarifelerde

2710.12 Hafif yağlar ve müstahzarları

AB pozisyonları: 2710.12

Benzer eşya için bağlayıcı tarife kararları

ABD Gümrük ve Sınır Koruma Teşkilatı (CROSS) ve İngiltere vergi idaresi HMRC (Advance Tariff Rulings) tarafından bu koda giren eşya için verilmiş kararlar. Karar yalnızca sahibini bağlar, ama idarelerin benzer eşyayı nasıl sınıflandırdığını gösterir. Eşya tanımları idarelerin kendi İngilizce metinleridir.

  • N296948 U.S. CBP 3 Ekim 2018 · 2710.12.45.90

    The tariff classification of diluent from Canada

  • N293097 U.S. CBP 20 Nisan 2018 · 2710.12.90.00

    The tariff classification of Dodecene (propylene tetramer) CAS Number 68526-58-9, imported from an unspecified country

Hukuki notlar

Fasıl notları: Fasıl 27 →

KN açıklayıcı notları

Avrupa Komisyonu'nun bu KN kodlarında eşyanın nasıl sınıflandırılacağına dair açıklayıcı notları. Hukuken bağlayıcı değildir ama gümrük idareleri bunlara uyar; Dünya Gümrük Örgütü'nün HS İzahnamelerini tamamlar. Türkçe resmî metni olmadığı için İngilizce gösterilir.

2710 · Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

See notes 2 and 3 to this chapter and the relevant explanatory notes.

2710 12 11 to 2710 19 99 · Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils

For definitions of these products, see note 2 to this chapter and the HS Explanatory Note to heading 2710, (I).

As regards the subheadings for products intended:

  • for undergoing a specific process,
  • for undergoing a chemical transformation,

see additional notes 5 and 6 to this chapter and the relevant explanatory notes.

I. Petroleum oils and oils obtained from bituminous minerals (other than crude)

This group covers mixtures of isomers (other than stereoisomers) of saturated acyclic hydrocarbons containing less than 95 % of a particular isomer or of unsaturated acyclic hydrocarbons containing less than 90 % of a particular isomer, these percentages being calculated on the weight of the anhydrous product.

This group also covers separate isomers of the above hydrocarbons having a purity of less than 95 % and 90 %, respectively, by weight.

This group covers only petroleum oils and oils from bituminous minerals:

1. having a crystallising point, as measured by the ASTM D 938 method (equivalent to the ISO 2207 method), below 30 °C; or

2. having a crystallising point of 30 °C or higher and

(a) a density of less than 0,942 g/cm3 at 70 °C by the EN ISO 12185 method, and a worked cone penetration, as measured by the ASTM D 217 method (equivalent to the ISO 2137 method), of at least 350 at 25 °C; or

(b) a minimum density of 0,942 g/cm3 at 70 °C by the EN ISO 12185 method, and a needle penetration, as measured by the EN 1426 method, of at least 400 at 25 °C.

For the purposes of paragraph (I) above, petroleum oils and oils obtained from bituminous minerals are also to be taken to include such oils to which very small quantities of various substances have been added, for example, as additives to improve quality or odour, tracers, colouring agents.

See also the diagram below:

Distinguishing criteria for certain petroleum products of subheadings 2710 12 11 to 2710 19 99 and of headings 2712 and 2713 (other than preparations of subheadings 2710 12 11 to 2710 19 99)

II. Preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel

To be classified in these subheadings, preparations must satisfy the following conditions:

1. the proportion by weight of petroleum oils or of oils obtained from bituminous minerals, as defined in part I above, must be 70 % or more.

This proportion is that determined by analysis and not by the quantity of materials added;

2. they must be neither specified nor included elsewhere;

3. petroleum oils or oils obtained from bituminous minerals in mixtures, must be the basic constituent of the preparation, that is, the essential constituent having regard to use.

The preparations of these subheadings do not include:

(a) paints and varnishes (headings 3208, 3209 and 3210 00);

(b) beauty preparations and cosmetics based on mineral oils (generally, heading 3304 or 3307);

(c) petroleum sulphonates (heading 3402 or 3824).

Petroleum sulphonates are usually in the form of suspensions in petroleum oil or oil obtained from bituminous minerals. The pure sulphonate content is usually so high as to preclude direct use as a lubricant;

(d) preparations for polishing, preserving or otherwise treating wood, paintwork, metals, glass or other materials (mainly heading 3405);

(e) disinfectants, insecticides, etc., however put up, consisting of solutions or dispersions of an active ingredient in petroleum oil or oil obtained from bituminous minerals (heading 3808);

(f) prepared dressings of the kind used in the textile industry (heading 3809);

(g) prepared additives for mineral oils (also called dopes) (heading 3811);

(h) organic composite solvents and thinners (for example, heading 3814 00);

(ij) foundry core binders (subheading 3824 10 00);

(k) certain anti-rust preparations, in particular:

(i) prepared, for example, from lanolin (approximately 20 %) in solution in white spirit (subheading 3403 19 10);

(ii) containing amines as active ingredients (subheading 3824 99 92).

2710 12 11 to 2710 12 90 · Light oils and preparations

See subheading note 4 to this chapter.

2710 12 21 and 2710 12 25 · Special spirits

See additional note 2(a) to this chapter.

2710 12 21 · White spirit

See additional note 2(b) to this chapter.

Fasla ilişkin genel notlar

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

General

Unless otherwise indicated, the term ‘ASTM method’ means the methods laid down by the American Society for Testing and Materials.

Note 2

1. The content of aromatic constituents is to be determined by the following methods:

  • products with a distillation end point not exceeding 315 °C: EN 15553 method;
  • products with a distillation end point exceeding 315 °C: see Annex A to the explanatory notes to this chapter.

2. The expression ‘similar oils” includes, among others, the following mixtures of hydrocarbons:

  • synthetic paraffinic diesel fuels, in particular ‘Hydrotreated Vegetable Oils’ (HVO) and ‘Gas to Liquid Fuels’,
  • products from renewable sources resulting from the following processes: ‘Biomass to Liquid Fuels’ or ‘Biogas to Liquid Fuels’,
  • products from the co-processing of renewable feedstock at refineries with petroleum feedstock.

The following definitions as regards the production of ‘similar oils’ apply:

  • ‘Hydrotreating’ means the thermochemical conversion of triglycerides with hydrogen to produce alkanes; it refers to fuel processing. Sources for triglycerides are, in general, fats and oils, suitable waste, residue fat fractions and fat originating from algae.
  • ‘Gas to Liquid Fuels’, ‘Biomass to Liquid Fuels’ and ‘Biogas to Liquid Fuels’ mean the conversion of gas into liquid fuels by the Fischer-Tropsch process or equivalent processes. In the case of ‘Biomass to Liquid Fuels’ there is a prior step, converting the biomass into gas.

Additional note 5

1. It is to be noted that, except as provided in additional note 5(n), the exemption applies to the whole of the products used in the specific process.

Accordingly, where a petroleum product is subjected, for example, to alkylation or polymerisation, that part which is not effectively transformed (alkylated or polymerised) also benefits from the exemption.

2. In cases where preliminary treatment is necessary before a ‘specific process’ (see final paragraph of additional note 5), two conditions must be met in order to obtain the benefit of exemption:

(a) the imported product must be effectively subjected to a ‘specific process’, for example, cracking;

(b) the preliminary treatment must be necessary to the ‘specific process’.

The following in particular are regarded as necessary preparatory treatments for products intended for undergoing a ‘specific process’:

(a) degassing;

(b) dehydration;

(c) removal of certain light or heavy products which might interfere with processing;

(d) removal or conversion of mercaptans (softening or sweetening), of other sulphur compounds or of other compounds which might prejudice processing;

(e) neutralisation;

(f) decantation;

(g) desalination.

Any products which may be obtained in the course of a preparatory treatment but which do not undergo a specific process are liable to the customs duties applicable to products ‘for other purposes’, according to the kind and value of the imported goods and on the basis of the net weight of the products so obtained.

Additional note 5(a)

Vacuum distillation means distillation under a pressure not exceeding 400 mbar, measured at the head of the column.

Additional note 5(b)

Redistillation by a very thorough fractionation process means distillation (other than topping) by a continuous or batch process employed in industrial installations using distillates of subheadings 2710 12 11 to 2710 19 48, 2711 11 00, 2711 12 91 to 2711 19 00, 2711 21 00 and 2711 29 00 (other than propane of a purity of 99 % or more) to obtain:

1. isolated high-purity hydrocarbons (90 % or more in the case of olefins, and 95 % or more in the case of other hydrocarbons), mixtures of isomers having the same organic composition being regarded as isolated hydrocarbons.

Only those processes by means of which at least three different products are obtained are admissible, but this restriction does not apply in any instance where the process consists in the separation of isomers. In so far as this concerns xylenes, ethylbenzene is included with xylene isomers;

2. products of subheadings 2707 10 00 to 2707 30 00, 2707 50 00 and 2710 12 11 to 2710 19 48:

(a) with no overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 60 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method);

(b) with an overlapping of the final boiling point of one fraction and the initial boiling point of the succeeding fraction and a difference of not more than 30 °C between the temperatures at which 5 and 90 % by volume (including losses) distil by the EN ISO 3405 method (equivalent to the ASTM D 86 method).

Additional note 5(c)

Cracking is an industrial process for modifying the chemical structure of petroleum products by breaking down the molecules by heating, with or without pressure and with or without the assistance of a catalyst, thus producing, in particular, mixtures of lighter hydrocarbons which may be liquid or gaseous at normal temperatures and pressures.

The chief cracking processes are:

1. thermal cracking;

2. catalytic cracking;

3. steam cracking to obtain gaseous hydrocarbons;

4. hydrocracking (cracking plus hydrogenation);

5. dehydrogenation;

6. dealkylation;

7. coking;

8. visbreaking.

Additional note 5(d)

Reforming is the thermal or catalytic processing of light or medium oils to increase their content of aromatics. Catalytic reforming is used, for example, to convert straight-distillation light oils into light oils with a higher octane number (with a higher content of aromatic hydrocarbons) or into a mixture of hydrocarbons containing benzene, toluene, xylenes, ethylbenzene, etc.

The principal catalytic reforming processes are those employing platinum as the catalyst.

Additional note 5(e)

Extraction by means of selective solvents is the process of separating groups of products with different molecular structures by means of substances having a preferential solvent effect (for example, furfural, phenol, dichlorethyl ether, sulphuric anhydride, nitrobenzene, urea and certain of its derivatives, acetone, propane, ethyl methyl ketone, isobutyl methyl ketone, glycol, N-methyl morpholine).

Additional note 5(g)

Polymerisation is the industrial process, whether or not involving heating or the use of a catalyst, by means of which unsaturated hydrocarbons are made to form their polymers or copolymers.

Additional note 5(h)

Alkylation means any thermal or catalytic reaction in which unsaturated hydrocarbons are united with any other hydrocarbons, in particular, isoparaffins and aromatics.

Additional note 5(ij)

Isomerisation is the reforming of the structure of the constituents of petroleum products without altering their gross composition.

Additional note 5(l)

The following are examples of dewaxing for the purposes of this additional note:

1. dewaxing by cooling (with or without solvents);

2. microbiological treatment;

3. dewaxing by means of urea;

4. molecular sieve treatment.

Additional note 5(n)

Atmospheric distillation means distillation carried out at a pressure of about 1 013 mbar, measured at the head of the column.

Additional note 6

1. ‘Chemical transformation’ means any operation for the molecular modification of one or more constituents of a petroleum product undergoing processing.

The mere mixing of a petroleum product with another product, whether or not also of petroleum, is not regarded as a ‘chemical transformation’. The incorporation of white spirit into paint, for example, or of a base oil into printing ink, is not to be regarded as falling within the definition of ‘chemical transformation’. This is also the case with all uses of petroleum products as solvents or fuels.

2. Examples of ‘chemical transformations’:

(a) treatment with halogens or halogen compounds:

(i) reaction with propylene present in a gaseous petroleum fraction, in order to obtain organic derivatives (for example, to obtain propylene oxide);

(ii) treatment of petroleum fractions (motor spirit, kerosene, gas oil), paraffins, petroleum waxes or paraffinic residues with chlorine or chlorine compounds, in order to obtain chloroparaffins;

(b) treatment with bases (for example, sodium, potassium, ammonium hydroxides), in order to obtain naphthenic acids;

(c) treatment with sulphuric acid or its anhydride:

(i) to obtain sulphonates;

(ii) to extract or obtain isobutylene;

(iii) for the sulphonation of gas oils and lubricating oils.

Oil added after sulphonation is not eligible for exemption;

(d) sulphochlorination;

(e) hydration, particularly for obtaining alcohols by modification of unsaturated hydrocarbons present in gaseous petroleum fractions;

(f) treatment with maleic anhydride, in particular, treatment of butadiene mixed with a gaseous petroleum fraction containing four carbon atoms, in order to obtain tetrahydrophthalic acid;

(g) treatment with phenol, for example, reaction of petroleum olefins with phenols in the presence of a catalyst, in order to obtain alkylphenols;

(h) oxidation:

(i) oxidation of heavy oils to obtain bitumens of subheading 2713 20 00;

(ii) oxidation of any petroleum product, in order to obtain more complex chemical products such as acids, aldehydes, ketones, alcohols; for example, oxidation of light fractions under heat and pressure, to obtain acetic, formic, propionic and succinic acids;

(ij) dehydrogenation, for example, of:

(i) naphthenic hydrocarbons, to obtain aromatic hydrocarbons (for example, benzole);

(ii) paraffinic hydrocarbons, to obtain liquid olefins as used, for example, in the manufacture of biodegradable alkylbenzenes;

(k) oxo synthesis;

(l) irreversible incorporation of heavy oils into high polymers (for example, into latex of natural or synthetic rubber, butyl rubber, polystyrene);

(m) manufacture of products of heading 2803;

(n) nitration, to obtain nitrated derivatives;

(o) biological treatment of certain petroleum fractions containing n-paraffins, to obtain proteins or other complex organic products.

ANNEX A — METHOD OF DETERMINING THE CONTENT OF AROMATIC CONSTITUENTS IN PRODUCTS WITH A DISTILLATION END POINT EXCEEDING 315 °C

1. Scope

This test method covers the determination of the content of aromatic and non-aromatic constituents in mineral oils.

2. Definition

2.1. Aromatic constituents: the portion of the sample dissolved in the solvent and adsorbed on silica gel. The aromatic constituents may contain: aromatic hydrocarbons, condensed naphthenic-aromatics, aromatic olefins, asphaltenes, aromatic compounds containing sulphur, nitrogen, oxygen and polar aromatics.

2.2. Non-aromatic constituents: the portion of the sample which is not adsorbed on silica gel and which is eluted by the solvent (such as non-aromatic hydrocarbons).

3. Principle of the method

The sample, dissolved in n-pentane, is allowed to percolate through a special chromatography column packed with silica gel. The nonaromatic constituents, eluted with solvent, are collected subsequently and assayed by weighing after the solvent has evaporated.

Samples not dissolving in n-pentane should be dissolved in cyclohexane.

4. Apparatus and reagents

Chromatography column: this is a glass tube with the dimensions and shape shown in the accompanying sketch. The top aperture must be capable of being sealed by a glass joint having its ground flat face pressed against the top of the column by two rubber-covered metal clamps. The seal must be completely leak tight against an applied pressure of nitrogen or air.

Silica gel: fineness of 200 mesh or more. It must be activated for seven hours in an oven kept at 170 °C before use and placed in a desiccator to cool. After activation, the silica gel must be used within a few days.

Solvent I n-pentane: minimum 95 % pure, aromatic-free.

Solvent II cyclohexane: minimum 98 % pure, aromatic-free.

5. Procedure 1 (chromatography column 1)

Preparation of the sample solution: dissolve approximately 3,6 g (exactly weighed) of the sample in 10 ml of n-pentane (I). If the sample is insoluble in n-pentane, dissolve it in cyclohexane and the determination is performed using cyclohexane (II) instead of n-pentane (I).

Pack the chromatography column (chromatography column 1) with the previously activated silica gel, up to about 10 cm from the upper glass bulb, by carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in the top of the silica gel column.

Pre-moisten the silica gel with 180 ml of solvent (I) or (II), and apply a pressure of air or nitrogen from above until the upper surface of the liquid reaches the top of the silica gel.

Carefully release the pressure inside the column and pour over it approximately 3,6 g (exactly weighed expression with 2 decimals) of sample dissolved in 10 ml of solvent (I) or (II), then rinse out the beaker with another 10 ml of solvent (I) or (II), and pour this also over the column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the approximate rate of 1 ml/min and collect this liquid in a 500 ml flask.

When the level of the liquid containing the substance to be separated falls to the surface of the silica gel, carefully remove the pressure once more and add 230 ml of solvent (I) or (II), re-apply the pressure immediately and bring down the level of the liquid to the surface of the silica gel while collecting the eluate in the same flask as before.

Before the level of the liquid containing the substance to be separated falls to the surface of the silica gel, check the eluate using FT-IR for the presence of aromatics. If the eluate contains only aliphatic hydrocarbons, add again 50 ml of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer it without loss into a tared beaker, using more solvent (I) or (II).

Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant weight (W). The difference between the two last weights should not exceed 0,01 g. The time difference between the two weighings should be at least 30 minutes.

The percentage of non-aromatic constituents by weight (A) is given by the following formula:

A= W/W1*100

where W1 is the weight of the sample.

The difference from 100 is the percentage of aromatic constituents absorbed by the silica gel.

6. Accuracy of the method

Repeatability:5 %.

Reproducibility: 10 %.

7. Procedure 2 (chromatography column 2)

Preparation of the sample solution: dissolve approximately 0,9 g (exactly weighed) of the sample in 2,5 ml of n-pentane (I). If the sample is insoluble in n-pentane, dissolve it in cyclohexane and the determination is performed using cyclohexane (II) instead of n-pentane (I).

Pack the chromatography column (chromatography column 2) with the previously activated silica gel, up to about 2,5 cm from the upper glass bulb, by carefully tamping the contents of the column with a vibrator so as not to leave any channels. Then insert a plug of glass wool in the top of the silica gel column.

Pre-moisten the silica gel with 45 ml of solvent (I) or (II), and apply a pressure of air or nitrogen from above until the upper surface of the liquid reaches the top of the silica gel.

Carefully release the pressure inside the column and pour over it approximately 0,9 g (exactly weighed expression with 2 decimals) of sample dissolved in 2,5 ml of solvent (I) or (II), then rinse out the beaker with another 2,5 ml of solvent (I) or (II), and pour this also over the column.

Apply the pressure progressively while allowing the liquid to flow in drops from the bottom capillary tube of the column at the approximate rate of 1 ml/min and collect this liquid in a 250 ml flask.

When the level of the liquid containing the substance to be separated falls to the surface of the silica gel, carefully remove the pressure once more and add 57,5 ml of solvent (I) or (II), re-apply the pressure immediately and bring down the level of the liquid to the surface of the silica gel while collecting the eluate in the same flask as before.

Before the level of the liquid containing the substance to be separated falls to the surface of the silica gel, check the eluate using FT-IR for the presence of aromatics. If the eluate contains only aliphatic hydrocarbons, add again 12,5 ml of solvent (I) or (II) after removing the pressure. Repeat this step if necessary.

Reduce the collected fraction to a small volume by evaporation in a vacuum oven at 35 °C or in a vacuum rotary evaporator or similar apparatus and then transfer it without loss into a tared beaker, using more solvent (I) or (II).

Evaporate the contents of the beaker in a vacuum oven at 35 °C to constant weight (W). The difference between the two last weights should not exceed 0,01 g. The time difference between the two weighings should be at least 30 minutes.

The percentage of non-aromatic constituents by weight (A) is given by the following formula:

A= W/W1*100

where W1 is the weight of the sample.

The difference from 100 is the percentage of aromatic constituents absorbed by the silica gel.

8. Accuracy of the method

Repeatability: 5 %.

Reproducibility: 10 %.

Chromatography column 1

Chromatography column 2

ANNEX B — METHOD OF DETERMINING THE CRYSTALLISING POINT OF NAPHTHALENE

Melt down, whilst constantly stirring, approximately 100 g of naphthalene in a porcelain crucible with a capacity of about 100 cm3. Introduce about 40 cm3 of the melted substance into a preheated ‘Shukoff’ flask so that it is three-quarters filled. Insert a thermometer, graduated in tenths of a degree, through a cork stopper, arranging the mercury bulb in the centre of the liquid. When the temperature has fallen almost to the crystallising point of the naphthalene (around 83 °C), induce crystallisation by continuous agitation. As soon as crystals begin to form, the column of mercury will generally stabilise and then start to fall again. The temperature at which the mercury stabilised and remained static for a certain time is noted and this temperature is taken to be the crystallising point of the naphthalene, after correction to allow for the part of the mercury column outside the flask.

For a mercury thermometer, this correction is taken as being:

where ‘n’ is the number of graduations of the mercury column outside the flask, ‘t’ is the noted temperature and ‘t′’ the mean temperature of the part of the mercury column that is outside the flask. ‘t′’ can be determined approximately with an auxiliary thermometer the bulb of which is placed at mid-height of the part of the column that is outside the flask. A capillary-tube thermometer ensures very high precision.

The ‘Shukoff’ flask illustrated below is a glass receptacle with double walls, the space between which is evacuated:

Avrupa Birliği Kombine Nomenklatürü Açıklayıcı Notları, Resmî Gazete C serisi (konsolide metin ve sonraki değişiklikler) · © European Union

Bu satır önceki yıllarda

Her yılın Resmî Gazete’de yayımlanan Kombine Nomenklatürü: tanım, üçüncü ülke vergisi ve tamamlayıcı birim.

YılTanımÜçüncü ülke vergisiİlave ölçü birimi
2026 White spirit %4,7 —
2025 aynı %4,7 —
2024 aynı %4,7 —
2023 aynı %4,7 —
2022 aynı %4,7 —
2021 aynı %4,7 —
2020 aynı %4,7 —
2019 White spirit %4,7 —

AB Kombine Nomenklatürü, 2710.12 alt pozisyonunu 11 pozisyona ayırır; 2710 12 21 bunlardan biridir.

Üçüncü ülke vergisi %4,7; miktar — olarak beyan edilir.

151 ülkeden gelen eşya AB’ye %4,7 yerine tercihli oranla girebilir; bunların 147 tanesinde hiç vergi ödenmez (ör. GTS-EBA, CARIFORUM).

Ağustos 2026 dönemine kadarki 12 ayda AB bu eşyadan €8,8 Mr değerinde ithalat yaptı; bir önceki 12 aya göre düşüş %15; ortalama fiyat kg başına €0,69. En büyük tedarikçi %39 payla Birleşik Krallık.

Aynı alt pozisyon için Türkiye vergisi %4,7, ABD vergisi %7, Birleşik Krallık vergisi %4, Kanada vergisi %0–%5, Meksika vergisi vergisiz, Brezilya vergisi vergisiz, Arjantin vergisi vergisiz, Peru vergisi vergisiz, Yeni Zelanda vergisi %0–%5, Japonya vergisi %0–%3,9, Tayvan vergisi %0–%3,5, KİK vergisi %5, İsviçre vergisi vergisiz, Norveç vergisi vergisiz, Kuzey Makedonya vergisi %10–%20 ve Nijerya vergisi %0–%10.

Sık sorulan sorular

2710 12 21 KN kodu için gümrük vergisi ne kadar?

AB Kombine Nomenklatürü’nde üçüncü ülke vergisi %4,7; ilave ölçü birimi —. Anlaşma ülkelerine tanınan tercihli oranlar, anti-damping vergileri ve KDV bu orana dahil değildir.

2710 12 21 için hangi ülkelere daha düşük oran uygulanır?

151 ülkenin bu pozisyonda tercihli oranı var; 147 tanesinde oran sıfır (GTS-EBA, CARIFORUM, Denizaşırı Ülke ve Topraklar ve diğerleri). Oran yalnızca anlaşmanın menşe kurallarını karşılayan ve menşe ispat belgesi bulunan eşyaya uygulanır. Sayfada menşe ülkeyi seçerek oranı görebilirsiniz.

Türkiye menşeli eşya AB’ye bu vergiyle mi girer?

Gümrük Birliği kapsamındaki sanayi ürünleri A.TR dolaşım belgesiyle AB’ye gümrük vergisi ödemeden girebilir. Tarım ürünleri ve AKÇT ürünleri için ayrı tercihli rejimler uygulanır.

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