Hierarchy

2500000000SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT 2600000000ORES, SLAG AND ASH

2700000000MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

2701000000Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2702000000Lignite, whether or not agglomerated, excluding jet 2703000000Peat (including peat litter), whether or not agglomerated 2704000000Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2705000000Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2706000000Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 2707000000Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents 2708000000Pitch and pitch coke, obtained from coal tar or from other mineral tars 2709000000Petroleum oils and oils obtained from bituminous minerals, crude 2710000000Petroleum 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 2711000000Petroleum gases and other gaseous hydrocarbons 2712000000Petroleum jelly; paraffin wax, microcrystalline 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 2713000000Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 2714000000Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks 2715000000Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)2716000000Electrical energy

Duties & Measures

Preferential rates(36)

+26

Preferential rates - 36 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
GSP Standard2020 0.000 %Generalised Scheme of Preferences	0.000 %	Generalised Scheme of Preferences
GSP+2027 0.000 %GSP+ Enhanced Arrangement	0.000 %	GSP+ Enhanced Arrangement
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union

Import control(2)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 1971-12-31

Regulatory notes

Additional noteAdditional Notes to Chapter 27

1. For the purposes of subheading 2707 10, 'benzol (benzene)' means products containing more than 50 % by weight of benzene. For the purposes of subheading 2707 20, 'toluol (toluene)' means products containing more than 50 % by weight of toluene. For the purposes of subheading 2707 30, 'xylol (xylenes)' means products containing more than 50 % by weight of xylenes. 2. For the purposes of heading 2710: (a) 'light oils and preparations' (subheadings 2710 12 to 2710 19 99) means those of which 90 % or more by volume (including losses) distils at 210 degrees C according to the ASTM D 86 method; (b) 'special spirits' (subheadings 2710 12 21 and 2710 12 25) means light oils as defined in paragraph (a), not containing any anti-knock preparations, and with a difference of not more than 60 degrees C between the temperatures at which 5 % and 90 % by volume (including losses) distil; (c) 'heavy oils' (subheadings 2710 19 and 2710 20) means those of which less than 90 % by volume (including losses) distils at 210 degrees C according to the ASTM D 86 method or of which the percentage distilling at 210 degrees C cannot be determined by that method; (d) 'gas oils' (subheadings 2710 19 25 to 2710 19 48 and 2710 20 11 to 2710 20 19) means heavy oils as defined in paragraph (c) of which 85 % or more by volume (including losses) distils at 350 degrees C according to the ASTM D 86 method; (e) 'fuel oils' (subheadings 2710 19 51 to 2710 19 68 and 2710 20 31 to 2710 20 39) means heavy oils as defined in paragraph (c) (other than gas oils as defined in paragraph (d)) for which the Conradson carbon residue figure (using the ASTM D 189 method) for the non-distillable residue: — is less than 2 % by weight of the sample, or — is 2 % or more, but less than 8 %. 3. For the purposes of heading 2712, the expression 'crude petroleum jelly' (subheading 2712 10 10) means petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method.

FAQ

Are there tariff preferences for MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES (2700000000)?

Yes, 35 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES (2700000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

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Hierarchy

05Section V — MINERAL PRODUCTS

2500000000SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT 2600000000ORES, SLAG AND ASH

2700000000MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Duties & Measures

Preferential rates(36)

+26

Preferential rates - 36 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
GSP Standard2020 0.000 %Generalised Scheme of Preferences	0.000 %	Generalised Scheme of Preferences
GSP+2027 0.000 %GSP+ Enhanced Arrangement	0.000 %	GSP+ Enhanced Arrangement
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union

Import control(2)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 1971-12-31

Regulatory notes

Additional noteAdditional Notes to Chapter 27

FAQ

Are there tariff preferences for MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES (2700000000)?

Yes, 35 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES (2700000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Chapter noteChapter 27 — Mineral fuels, mineral oils and products of their distillation; Bituminous substances; Mineral waxes

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; (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, this does not apply to liquid synthetic polyolefins of which less than 60% by volume distils at 300 degrees Celsius, after conversion to 1,013 millibars 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), 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, consisting mainly of such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; (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.

Section noteNotes to Section V — Mineral products

Section V has no Section Notes. The classification rules for mineral products are governed by the individual Chapter Notes of Chapters 25, 26 and 27. In particular, Chapter 25 Note 1 provides that, except where context otherwise requires, headings of that Chapter cover only products in the crude state or which have been washed, crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.