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27Chapter

10Heading

12Subheading

50CN

10TARIC

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

MINERAL PRODUCTS > MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES > 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 > 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 > Light oils and preparations > For other purposes > Other > Motor spirit > Other, with a lead content > Exceeding 0,013|g per litre > Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

Hierarchy

05Section V — MINERAL PRODUCTS

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

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

2710120000Petroleum 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

2710120000Light oils and preparations

2710122100For other purposes

2710123100Other

2710125010Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

Duties & Measures

Third Country Duty4.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.700 %

Footnotes

TN094The product concerned subject to retrospective surveillance is renewable ethanol for fuel, i.e. ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3|% (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10|% (v/v) intended for fuel uses. The product concerned also covers ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in Ethyl tert-butyl ether (ETBE). Commission Implementing Regulation (EU) 2023/1777 of 14 September 2023 introducing retrospective Union surveillance of imports of renewable ethanol for fuel (OJ L 228, 15.9.2023, p. 247–250).

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.7 pp	-4.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.7 pp	-4.7 pp	—	2
CARIFORUM1033 0.000 %-4.7 ppEU-CARIFORUM EPA	-4.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.7 ppESA Interim EPA	-4.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.7 ppSADC EPA	-4.7 pp	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 %-4.7 pp	-4.7 pp	—
GSP-EBA2005 0.000 %-4.7 ppEverything But Arms	-4.7 pp	Everything But Arms
European Economic Area2012 0.000 %-4.7 ppEEA Agreement	-4.7 pp	EEA Agreement	1

Supplementary unit(1)

inherited from 2710125000

ERGA OMNES

MTQRegulation 1602/182019-01-01

NM108Measured at a temperature of 15!o!C.

Suspension -ships, vessels & drilling platforms(1)

inherited from 2710125000

ERGA OMNES

0.000 %1Regulation 2658/872019-01-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

TM511Goods intended for incorporation in drilling or production platforms: Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms.

Import control(5)

inherited from 2710000000

All third countries

Regulation 0833/142026-01-21

Except:RU(Russia)

5 certificate(s) required

Y693Particular provisions

Petroleum products imported from third countries which were net exporters of crude oil in the previous calendar year, considered to have been obtained from domestic crude oil and not from crude oil originating in Russia

Y694Particular provisions

The product is imported from a partner country for importation of petroleum products as listed in Annex LI to Regulation (EU) No 833/2014

Y695Particular provisions

Evidence of the country of origin of the crude oil used for the refining of the product in a third country

Y859Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)

Y889Particular provisions

Goods other than those concerned by the prohibitions defined in article 3ma of Regulation (EU) No 833/2014

Import/export not allowed after control

TM01027It shall be prohibited, to import, directly or indirectly into the Union, petroleum products falling under CN code 2710 obtained in a third country from crude oil falling under CN code 2709 00 originating in Russia. Importers shall provide evidence of the country of origin of the crude oil used for the refining of the product in a third country unless the product is imported from a partner country listed in Annex LI . Petroleum products imported from third countries which were net exporters of crude oil in the previous calendar year shall be considered to have been obtained from domestic crude oil and not from crude oil originating in Russia , unless a competent authority has reasonable grounds to believe that they have been obtained from Russian crude oil.

Iran

Regulation 0267/122025-09-30

1 certificate(s) required

Y239Particular provisions

Goods exempted from prohibition by virtue of Article 12 of Regulation (EU) 267/2012

Import/export not allowed after control

TM01034Article 12 of Regulation (EU) No 267/2012 (Consolidated version) 1.The prohibitions in Article 11 shall not apply to: (a) the execution until 1 January 2026, of trade contracts concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts; (b) the execution of contracts concluded before 30 September 2025, or of ancillary contracts, necessary for the execution of such contracts, where such a contract specifically provides that the supply of Iranian crude oil and petroleum products or the proceeds derived from their supply are for the reimbursement of outstanding amounts to persons, entities or bodies under the jurisdiction of Member States; (c) crude oil or petroleum products, which had been exported from Iran prior to 30 September 2025, or where the export was made pursuant to point (a) on or prior to 30 September 2025; or where the export was made pursuant to point (b); (d) the purchase of bunker oil produced and supplied by a third country other than Iran, intended for the propulsion of the engines of vessels; (e) the purchase of bunker oil for the propulsion of the engines of a vessel which has been forced into a port in Iran, or into Iranian territorial waters, under force majeure, provided that the person, entity or body seeking to perform the contract referred to in points (a), (b) and (c) has notified, at least 20 working days in advance, the activity or transaction to the competent authority of the Member State in which it is established. 2.The prohibition in Article 11(1), point (d), shall not apply to the provision, until 1 January 2026, directly or indirectly, of third party liability insurance and environmental liability insurance and reinsurance.

Russia

Regulation 0833/142026-07-24

4 certificate(s) required

Y841Particular provisions

The prohibitions defined in article 3m.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3m.3 (d) and 3m.4)

Y842Particular provisions

The prohibitions defined in article 3m.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3m.9)

Y859Particular provisions

L159Import certificate/licence

Presentation of a certificate/licence/document

Import not allowed

CD8741. It shall be prohibited to purchase, import or transfer, directly or indirectly, crude oil or petroleum products, as listed in Annex XXV, if they originate in Russia or are exported from Russia. 2. It shall be prohibited to provide, directly or indirectly, technical assistance, brokering services, financing or financial assistance or any other services related to the prohibition in paragraph 1. 3. The prohibitions in paragraphs 1 and 2 shall not apply: (a) until 5 December 2022, to one-off transactions for near-term delivery, concluded and executed before that date, or to the execution of contracts for the purchase, import or transfer of goods falling under CN 2709 00 concluded before 4 June 2022, or of ancillary contracts necessary for the execution of such contracts, provided that those contracts have been notified by the relevant Member States to the Commission by 24 June 2022 and that the one-off transactions for near-term delivery are notified by the relevant Member States to the Commission within 10 days of their completion; (b) until 5 February 2023, to one-off transactions for near-term delivery, concluded and executed before this date, or to the execution of contracts for the purchase, import or transfer of goods falling under CN 2710 concluded before 4 June 2022, or of ancillary contracts necessary for the execution of such contracts, provided that those contracts have been notified by the relevant Member States to the Commission by 24 June 2022 and that the one-off transactions for near-term delivery are notified by the relevant Member States to the Commission within 10 days of their completion.

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.

Import control -REACH(1)

inherited from 2710000000

ERGA OMNES

Regulation 1907/062023-02-10

3 certificate(s) required

Y106Particular provisions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006

Y110Particular provisions

Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006

Y113Particular provisions

Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Import/export not allowed after control

CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction. This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted. The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation. (Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).

CHM00028REACH - Annex XVII - Entry 28

Import control -restricted goods & technologies(2)

inherited from 2710000000

Belarus

Regulation 0765/062021-06-25

2 certificate(s) required

Y921Particular provisions

Goods exempted from the prohibition

Y870Particular provisions

Import/export not allowed after control

CD8501. It shall be prohibited to purchase, import or transfer, directly or indirectly, mineral products, as listed in Annex VII, and crude oil, as listed in Annex XXIII, if they originate in Belarus or are exported from Belarus. 2. It shall be prohibited to provide, directly or indirectly, technical assistance, brokering services, financing or financial assistance or any other services related to the prohibition in paragraph 1. 3. The prohibitions in paragraph 1 shall not apply to purchases in Belarus of mineral products listed in Annex VII which are required in order to meet the essential needs of the purchaser in Belarus or of humanitarian projects in Belarus. (Article 1h of Council Regulation (EU) 2024/1865 of 29 June 2024 amending Regulation (EC) No 765/2006)

TM938Goods from the Annex VII (List of petroleum products referred to in Article 1h) of Council regulation (EC) 765/2006 (Council Regulation (EU) 2021/1030 )

Iran

Regulation 0267/122019-01-01

1 certificate(s) required

Y966Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Import/export not allowed after control

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).

CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012): It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

MG647M4C2c, M4C2d, M4C2e, M4C4a, M4C4b, M4C2b, M4C2f, M4C2g, M4C5, M4C6c1, M4C6d1, M4C6e1, M4C6d2, M4C6d4, M4C6c2, M4C6d5

Import prohibition(1)

inherited from 2710000000

North Korea

—Regulation 1509/172017-09-01

TM398Goods from the Annex VI of Regulation (EU) 2017/1509 (Petroleum products)

Start date: 2023-09-16

Description & Classification

Common misclassifications

2710125090: Motor spirit does not contain ethyl alcohol produced from agricultural products.

Classification tips

Motor spirit contains ethyl alcohol produced from agricultural products.

Typical uses

Motor spirit

Sample products

Motor spirit containing ethyl alcohol produced from agricultural products, with a lead content exceeding 0,013 g per litre

Regulatory notes

NENC27102710 12 11 to 2710 19 99

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. 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: 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.

Non-preferential origin

tariff_shift

CTH

Residual rule

List of simple processes which are not to be considered as origin conferring: - cleaning - decantation - desalination - water separation - filtering - colouring - marking - any combination of these operations

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

The third country duty (erga omnes) for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) is 4.700 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Yes, 57 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 Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Yes, 8 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 2710125010?

TARIC code 2710125010 (Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)) covers the following products: Motor spirit containing ethyl alcohol produced from agricultural products, with a lead content exceeding 0,013 g per litre, Leaded motor spirit containing ethyl alcohol produced from agricultural products.

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Hierarchy

05Section V — MINERAL PRODUCTS

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

2710120000Light oils and preparations

2710122100For other purposes

2710123100Other

2710125010Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)

Duties & Measures

Third Country Duty4.700 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.700 %

Footnotes

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.7 pp	-4.7 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.7 pp	-4.7 pp	—	2
CARIFORUM1033 0.000 %-4.7 ppEU-CARIFORUM EPA	-4.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.7 ppESA Interim EPA	-4.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.7 ppSADC EPA	-4.7 pp	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 %-4.7 pp	-4.7 pp	—
GSP-EBA2005 0.000 %-4.7 ppEverything But Arms	-4.7 pp	Everything But Arms
European Economic Area2012 0.000 %-4.7 ppEEA Agreement	-4.7 pp	EEA Agreement	1

Supplementary unit(1)

inherited from 2710125000

ERGA OMNES

MTQRegulation 1602/182019-01-01

NM108Measured at a temperature of 15!o!C.

Suspension -ships, vessels & drilling platforms(1)

inherited from 2710125000

ERGA OMNES

0.000 %1Regulation 2658/872019-01-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(5)

inherited from 2710000000

All third countries

Regulation 0833/142026-01-21

Except:RU(Russia)

5 certificate(s) required

Y693Particular provisions

Y694Particular provisions

The product is imported from a partner country for importation of petroleum products as listed in Annex LI to Regulation (EU) No 833/2014

Y695Particular provisions

Evidence of the country of origin of the crude oil used for the refining of the product in a third country

Y859Particular provisions

Y889Particular provisions

Goods other than those concerned by the prohibitions defined in article 3ma of Regulation (EU) No 833/2014

Import/export not allowed after control

Iran

Regulation 0267/122025-09-30

1 certificate(s) required

Y239Particular provisions

Goods exempted from prohibition by virtue of Article 12 of Regulation (EU) 267/2012

Import/export not allowed after control

Russia

Regulation 0833/142026-07-24

4 certificate(s) required

Y841Particular provisions

The prohibitions defined in article 3m.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3m.3 (d) and 3m.4)

Y842Particular provisions

The prohibitions defined in article 3m.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3m.9)

Y859Particular provisions

L159Import certificate/licence

Presentation of a certificate/licence/document

Import not allowed

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

Import control -REACH(1)

inherited from 2710000000

ERGA OMNES

Regulation 1907/062023-02-10

3 certificate(s) required

Y106Particular provisions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006

Y110Particular provisions

Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006

Y113Particular provisions

Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Import/export not allowed after control

CHM00028REACH - Annex XVII - Entry 28

Import control -restricted goods & technologies(2)

inherited from 2710000000

Belarus

Regulation 0765/062021-06-25

2 certificate(s) required

Y921Particular provisions

Goods exempted from the prohibition

Y870Particular provisions

Import/export not allowed after control

TM938Goods from the Annex VII (List of petroleum products referred to in Article 1h) of Council regulation (EC) 765/2006 (Council Regulation (EU) 2021/1030 )

Iran

Regulation 0267/122019-01-01

1 certificate(s) required

Y966Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Import/export not allowed after control

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).

MG647M4C2c, M4C2d, M4C2e, M4C4a, M4C4b, M4C2b, M4C2f, M4C2g, M4C5, M4C6c1, M4C6d1, M4C6e1, M4C6d2, M4C6d4, M4C6c2, M4C6d5

Import prohibition(1)

inherited from 2710000000

North Korea

—Regulation 1509/172017-09-01

TM398Goods from the Annex VI of Regulation (EU) 2017/1509 (Petroleum products)

Start date: 2023-09-16

Trade Statistics

Description & Classification

Common misclassifications

2710125090: Motor spirit does not contain ethyl alcohol produced from agricultural products.

Classification tips

Motor spirit contains ethyl alcohol produced from agricultural products.

Typical uses

Motor spirit

Sample products

Motor spirit containing ethyl alcohol produced from agricultural products, with a lead content exceeding 0,013 g per litre

CJEU Case Law

C-185/17

22 Feb 2018

Mitnitsa Varna v „SAKSA“ ООD

Judgment of the Court (Tenth Chamber) of 22 February 2018.#Mitnitsa Varna v „SAKSA“ ООD.#Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Harmonised European standard EN 590:2013 — Subheading 2710 19 43 of the Combined Nomenclature — Relevant criteria for the classification of goods as gas oil.#Case C-185/17.

C‑330/13

12 Jun 2014

Lukoyl Neftohim Burgas AD v Nachalnik na Mitnicheski punkt Pristanishte Burgas Tsentar pri Mitnitsa Burgas

On those grounds, the Court (Sixth Chamber) hereby rules: 1. The criterion to take into consideration in order to classify products with characteristics such as those of the product at issue in the main proceedings under Heading 2707 or Heading 2710 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1006/2011 of 27 September 2011, is the content by weight of the aromatic constituents in relation to the non-aromatic constituents. 2. The expression ‘aromatic constituents’ in Chapter 27 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011, must be interpreted as being wider than ‘aromatic hydrocarbons’. 3. It is, in principle, for the national courts to establish the most appropriate method to determine the content of aromatic constituents of a specific product in order to classify it under Heading 2707 or Heading 2710 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011. 4. Point 1 of the Explanatory Notes to the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011, on subheadings 2707 99 91 and 2707 99 99 thereof must be interpreted as being non-exhaustive, so that a product falling within Heading 2707 of the Combined Nomenclature which cannot be classified under a specific subheading must be classified under subheading 2707 99 99 thereof. [Signatures] ( *1 ) Language of the case: Bulgarian.

Regulatory notes

NENC27102710 12 11 to 2710 19 99

Non-preferential origin

tariff_shift

CTH

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Are there tariff preferences for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Yes, 57 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 Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Yes, 8 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 2710125010?

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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.

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.

What are the non-preferential origin rules for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (2710125010)?

Non-preferential origin rules for Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

6.3K M3

Exports

€0

3.4K M3

Balance

€0

Import €/kg

€233.31/M3

(€2.96/kg)

Export €/kg

€327.25/M3

(€4.85/kg)

Market concentration (HHI)

5,986

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.1M	333Kt	€3.22/kg	73.5%
2	🇬🇧 United Kingdom	€351K	137Kt	€2.55/kg	24.1%
3	🇳🇴 Norway	€22K	21Kt	€1.08/kg	1.5%
4	🇹🇷 Turkey	€6K	2Kt	€3.42/kg	0.4%
5	🇨🇳 China	€6K	566	€10.00/kg	0.4%
6	🇨🇭 Switzerland	€1K	302	€3.46/kg	0.1%
7	🇶🇼 QW	€91	25	€3.64/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€770K	75Kt	€10.33/kg	70.2%
2	🇵🇰 Pakistan	€221K	118Kt	€1.87/kg	20.2%
3	🇦🇿 Azerbaijan	€60K	228	€261.00/kg	5.4%
4	🇺🇸 United States	€22K	5Kt	€4.41/kg	2.0%
5	🇬🇧 United Kingdom	€13K	11Kt	€1.21/kg	1.2%
6	🇦🇶 AQ	€5K	954	€4.74/kg	0.4%
7	🇳🇴 Norway	€4K	6Kt	€0.7472/kg	0.4%
8	🇪🇹 ET	€2K	2Kt	€0.8889/kg	0.2%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

6.3K M3

Exports

€0

3.4K M3

Balance

€0

Import €/kg

€233.31/M3

(€2.96/kg)

Export €/kg

€327.25/M3

(€4.85/kg)

Market concentration (HHI)

5,986

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.1M	333Kt	€3.22/kg	73.5%
2	🇬🇧 United Kingdom	€351K	137Kt	€2.55/kg	24.1%
3	🇳🇴 Norway	€22K	21Kt	€1.08/kg	1.5%
4	🇹🇷 Turkey	€6K	2Kt	€3.42/kg	0.4%
5	🇨🇳 China	€6K	566	€10.00/kg	0.4%
6	🇨🇭 Switzerland	€1K	302	€3.46/kg	0.1%
7	🇶🇼 QW	€91	25	€3.64/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€770K	75Kt	€10.33/kg	70.2%
2	🇵🇰 Pakistan	€221K	118Kt	€1.87/kg	20.2%
3	🇦🇿 Azerbaijan	€60K	228	€261.00/kg	5.4%
4	🇺🇸 United States	€22K	5Kt	€4.41/kg	2.0%
5	🇬🇧 United Kingdom	€13K	11Kt	€1.21/kg	1.2%
6	🇦🇶 AQ	€5K	954	€4.74/kg	0.4%
7	🇳🇴 Norway	€4K	6Kt	€0.7472/kg	0.4%
8	🇪🇹 ET	€2K	2Kt	€0.8889/kg	0.2%

EU Member States

EU ImportersEU Exporters

View full analysis