HS Code 2710120000 10 Petroleum oils and oils obtained from...

Import trade restrictions for 2710120000 10

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Preferential rules of origin for 2710120000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Algeria Association Agreement · Algeria
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
EU-Iceland FTA · Iceland
EU-Jordan Association Agreement · Jordan
EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils / or: Operations of refining and/or one or more specific process(es) [2] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EU-Mexico Global Agreement · Mexico

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations / or: Operations of refining and/or one or more specific process(es) [3] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
EU-Singapore FTA · Singapore

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils / or: Operations of refining and/or one or more specific process(es) [17] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
EU-Canada CETA · Canada

A change from within this heading or any other heading, except from biodiesel of subheading 3824.90 or heading 38.26.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 per cent or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils / or: Operations of refining and/or one or more specific process(es) [9] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product
EPA CARIFORUM

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations / or: Operations of refining and/or one or more specific process(es) (b) / or: Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
EPA Eastern and Southern Africa

Petroleum gases and other gaseous hydrocarbons / or: Operations of refining and/or one or more specific process(es) [3] / or: Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations / or: Operations of refining and/or one or more specific process(es) [2] / or: Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
EU-Israel Association Agreement · Israel

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of pretroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations Petroleum gases and other gaseous hydrocarbons Petroleum jelly, paraffin wax, microcrystaline petroleum wax, slack wax , ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured / or: Operations of refining and/or one or more specific process(es) [15] Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
EU-Japan EPA · Japan

CTH except from biodiesel of subheadings 3824.99 and 3826.00; or Distillation or a chemical reaction is undergone, provided that biodiesel (including hydrotreated vegetable oil) of heading 27.10 and subheadings 3824.99 and 3826.00 used is obtained by esterification, transesterification or hydrotreatment.
EU-Korea FTA · South Korea

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes / or: Manufacture from materials of any heading
EU-Central America Association Agreement

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils / or: Operations of refining and/or one or more specific process(es) [11] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
EU-Palestine Interim Association Agreement · Palestine

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations / or: Operations of refining and/or one or more specific process(es) 2 or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
EPA SADC · South Africa

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations / or: Operations of refining and/or one or more specific process(es) [2] / or: Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex–works price of the product
EU-Viet Nam FTA · Vietnam

petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils; / or: Operations of refining or one or more specific process(es) [2] ;or other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 2710120000

2710 CN Explanatory Notes: 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 21 CN Explanatory Notes: White spirit

See additional note 2(b) to this chapter.

2710 12 25 CN Explanatory Notes: and 2710 12 25

Special spirits See additional note 2(a) to this chapter.

2710 12 11 - 2710 12 90 CN Explanatory Notes: to 2710 12 90

Light oils and preparations See subheading note 4 to this chapter.

2710 12 11 - 2710 19 99 CN Explanatory Notes: 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:

Notes to chapter 27

Notes 1. This chapter does not cover: (a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39). 3. For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include: (a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. Subheading notes 1. For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %. 2. For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg. 3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively. 4. For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method). 5. For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. Additional notes (97) 1. For the purposes of subheading 2707 99 80, the term ‘phenols’ applies to products which contain more than 50 % by weight of phenols.

Notes to section V

MINERAL PRODUCTS

Other explanatory notes for the chapter

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.

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.

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

Restrictions and flags for 271012

Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 2710

Art. 3k, goods contributing to Russian industrial capacity
Read the act on EUR-Lex
Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXV 2710

Art. 3m, crude oil and petroleum products (import ban; Art. 3n price cap on transport)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101221

Covers only part of the goods under this code (act names 27101221).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101225

Covers only part of the goods under this code (act names 27101225).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101231

Covers only part of the goods under this code (act names 27101231).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101241

Covers only part of the goods under this code (act names 27101241).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101245

Covers only part of the goods under this code (act names 27101245).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101249

Covers only part of the goods under this code (act names 27101249).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101250

Covers only part of the goods under this code (act names 27101250).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101270

Covers only part of the goods under this code (act names 27101270).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex
Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XX 27101270

Covers only part of the goods under this code (act names 27101270).

Art. 3c, jet fuel and fuel additives
Read the act on EUR-Lex
Dual-use goods Regulation (EU) 2021/821, Annex I 27101290

Covers only part of the goods under this code (act names 27101290).

May be dual-use; check the Annex I entry 1C111 (correlation table is non-binding)
Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full. The dual-use table links codes to control list entries and is non-binding.

EU trade in 2025 for 271012

Extra-EU imports: €9.2B; 15,312,298 t
Extra-EU exports: €33B

Top origin countries by import value

United Kingdom €2.5B
Algeria €1.4B
Norway €728.4M
Saudi Arabia €552.1M
Türkiye €507.9M

CN8 codes below this code: 11. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

Tariff changes for 271012 since 2016

Aug 2026 2 codes Code added
Apr 2024 3 codes Code removed
Oct 2023 18 codes Code added
Dec 2021 17 codes Code removed
Jul 2021 2710122520 Code added
Dec 2020 18 codes Code added
Jul 2019 27 codes Code removed
Jan 2019 8 codes Code removed
Jan 2019 4 codes Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 271012

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

Austria 20 %
Belgium 21 %
Bulgaria 20 %
Croatia 25 %
Cyprus 19 %
Czechia 21 %
Denmark 25 %
Estonia 24 %
Finland 25.5 %
France 20 %
Germany 19 %
Greece 24 %
Hungary 27 %
Ireland 23 %
Italy 22 % maybe 10 %
Latvia 21 %
Lithuania 21 %
Luxembourg 17 %
Malta 18 %
Netherlands 21 %
Poland 23 %
Portugal 23 %
Romania 21 %
Slovakia 23 %
Slovenia 22 %
Spain 21 %
Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Preferential rules of origin for subheading 271012 depend on the trade agreement. The Commission publishes them in Access2Markets.

Rules of origin on Access2Markets

Information

When importing or exporting "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", it is crucial to have the correct HS code or TARIC code. The HS code 2710120000 10 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.

To ensure your business transactions run smoothly when importing or exporting "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", consider the following points:

Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "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".
Check if any additional licenses, permits, or certificates are required to import "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" into the destination country or export it from the country of origin.
Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.

In summary, the HS code or TARIC code for "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" is 2710120000 10. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "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".

HS Code structure

1. Chapter

There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 27 was selected for mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2. Heading

The heading determines the specific category within a certain chapter. In the example above, the 10 refers to 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.

3. Subheading

The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 12 refers to 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.

HS Code tree structure

2700000000 80

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

2710000000 80

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

2710120000 10

- 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

2710120000 80

- - Light oils and preparations

2710121100 80

- - - For undergoing a specific process

2710121500 80

- - - For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11

2710122100 10

- - - For other purposes

2710122100 20

- - - - Special spirits

2710122100 80

- - - - - White spirit

2710122120 80

- - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710122199 80

- - - - - - Other

2710122500 80

- - - - - Other

2710122510 80

- - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710122520 80

- - - - - - Mixture of C6 aliphatic hydrocarbons (CAS RN 92112-69-1), containing by weight 60 % or more but not more than 80 % of n-hexane (CAS RN 110-54-3), with: -a specific gravity of 0,666 or more but not more than 0,686, -a total of carbonyl compounds of less than 1 ppm, -a total of acetylenic compounds of less than 2 ppm

2710122590 80

- - - - - - Other

2710123100 10

- - - - Other

2710123100 20

- - - - - Motor spirit

2710123100 80

- - - - - - Aviation spirit

2710123110 80

- - - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710123190 80

- - - - - - - Other

2710124100 10

- - - - - - Other, with a lead content

2710124100 20

- - - - - - - Not exceeding 0,013 g per litre

2710124100 80

- - - - - - - - With an octane number (RON) of less than 95

2710124110 80

- - - - - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710124190 80

- - - - - - - - - Other

2710124500 80

- - - - - - - - With an octane number (RON) of 95 or more but less than 98

2710124510 80

- - - - - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710124590 80

- - - - - - - - - Other

2710124900 80

- - - - - - - - With an octane number (RON) of 98 or more

2710124910 80

- - - - - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710124990 80

- - - - - - - - - Other

2710125000 80

- - - - - - - Exceeding 0,013 g per litre

2710125010 80

- - - - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710125090 80

- - - - - - - - Other

2710127000 80

- - - - - Spirit type jet fuel

2710127010 80

- - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710127090 80

- - - - - - Other

2710129000 80

- - - - - Other light oils

2710129010 80

- - - - - - Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

2710129090 80

- - - - - - Other

2710190000 80

- - Other

2710191100 10

- - - Medium oils

2710191100 80

- - - - For undergoing a specific process

2710191110 80

- - - - - 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

2710191190 80

- - - - - Other

2710191500 80

- - - - For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11

2710191510 80

- - - - - 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

2710191590 80

- - - - - Other

2710192100 10

- - - - For other purposes

2710192100 20

- - - - - Kerosene

2710192100 80

- - - - - - Jet fuel

2710192110 80

- - - - - - - 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

2710192190 80

- - - - - - - Other

2710192500 80

- - - - - - Other

2710192510 80

- - - - - - - 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

2710192590 80

- - - - - - - Other

2710192900 80

- - - - - Other

2710192910 80

- - - - - - 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

2710192990 80

- - - - - - Other

2710193100 10

- - - Heavy oils

2710193100 20

- - - - Gas oils

2710193100 80

- - - - - For undergoing a specific process

2710193500 80

- - - - - For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31

2710194200 10

- - - - - For other purposes

2710194200 20

- - - - - - With a sulphur content not exceeding 0,001 % by weight

2710194200 80

- - - - - - - Having a bio-based carbon content of at least 80 % by weight

2710194221 10

- - - - - - - - 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

2710194221 80

- - - - - - - - - Consigned from Canada

2710194229 80

- - - - - - - - - Other

2710194290 80

- - - - - - - - Other

2710194400 80

- - - - - - - Other

2710194421 10

2710194421 80

- - - - - - - - - Consigned from Canada

2710194429 80

- - - - - - - - - Other

2710194433 80

- - - - - - - - Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710194490 80

- - - - - - - - Other

2710194600 80

- - - - - - With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight

2710194621 10

- - - - - - - 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

2710194621 80

- - - - - - - - Consigned from Canada

2710194629 80

- - - - - - - - Other

2710194633 80

- - - - - - - Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710194690 80

- - - - - - - Other

2710194700 80

- - - - - - With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight

2710194721 10

- - - - - - - 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

2710194721 80

- - - - - - - - Consigned from Canada

2710194729 80

- - - - - - - - Other

2710194733 80

- - - - - - - Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710194790 80

- - - - - - - Other

2710194800 80

- - - - - - With a sulphur content exceeding 0,1 % by weight

2710194810 80

- - - - - - - With a sulphur content not exceeding 0,2 % by weight

2710194890 80

- - - - - - - Other

2710195100 10

- - - - Fuel oils

2710195100 80

- - - - - For undergoing a specific process

2710195500 80

- - - - - For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51

2710196200 10

- - - - - For other purposes

2710196200 80

- - - - - - With a sulphur content not exceeding 0,1 % by weight

2710196600 80

- - - - - - With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight

2710196700 80

- - - - - - With a sulphur content exceeding 0,5 % by weight

2710197100 10

- - - - Lubricating oils; other oils

2710197100 80

- - - - - For undergoing a specific process

2710197500 80

- - - - - For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71

2710198100 10

- - - - - For other purposes

2710198100 80

- - - - - - Motor oils, compressor lube oils, turbine lube oils

2710198120 80

- - - - - - - Catalytically hydroisomerized 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

2710198130 80

- - - - - - - Catalytically hydroisomerized 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

2710198140 80

2710198190 80

- - - - - - - Other

2710198300 80

- - - - - - Hydraulic oils

2710198500 80

- - - - - - White oils, liquid paraffin

2710198700 80

- - - - - - Gear oils and reductor oils

2710199100 80

- - - - - - Metal-working compounds, mould-release oils, anti-corrosion oils

2710199300 80

- - - - - - Electrical insulating oils

2710199900 80

- - - - - - Other lubricating oils and other oils

2710199920 80

- - - - - - - 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

2710199940 80

2710199950 80

- - - - - - - Catalytically hydroisomerized 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

2710199960 80

2710199990 80

- - - - - - - Other

2710200000 80

2710201100 10

- - Gas oils

2710201100 80

- - - With a sulphur content not exceeding 0,001 % by weight

2710201121 10

- - - - Blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710201121 80

- - - - - Consigned from Canada

2710201129 80

- - - - - Other

2710201133 80

- - - - Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710201600 80

- - - With a sulphur content exceeding 0,001 % by weight but not exceeding 0,1 % by weight

2710201621 10

- - - - With a sulphur content exceeding 0,001 % by weight but not exceeding 0,05 % by weight

2710201621 20

- - - - - Blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710201621 80

- - - - - - Consigned from Canada

2710201629 80

- - - - - - Other

2710201633 80

- - - - - Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin

2710201693 80

- - - - With a sulphur content exceeding 0,05 % by weight but not exceeding 0,1 % by weight

2710201900 80

- - - With a sulphur content exceeding 0,1 % by weight

2710201910 80

- - - - With a sulphur content not exceeding 0,2 % by weight

2710201990 80

- - - - Other

2710203200 10

- - Fuel oils

2710203200 80

- - - With a sulphur content not exceeding 0,5 % by weight

2710203800 80

- - - With a sulphur content exceeding 0,5 % by weight

2710209000 80

- - Other oils

2710910000 10

- Waste oils

2710910000 80

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

2710911000 80

- - - Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

2710919000 80

- - - Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg

2710990000 80

- - Other

2710990010 80

- - - For undergoing a specific process

2710990090 80

- - - Other