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Chapter 27
Mineral fuels, mineral oils and products
of their distillation bituminous substances;
mineral waxes
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 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2. References in heading 27.10 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
3000C, after conversion to l,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 27.10, “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.
Sub-heading Notes.
1. For the purposes of sub-heading 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 sub-heading 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.
(including losses) distil at 210 qC (ASTM D 86 method).
4. For the purposes of subheading 2710.11, “light oils and preparations” are those of which 90 % or more by volume
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Heading H.S.Code Description Statistical Statutory Statutory
Unit Rate of Rate of
Import Duty Export Duty
(1) (2) (3) (4) (5) (6)
27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
- Coal, whether or not pulverised, but not agglomerated:
2701.11.00 -- Anthracite kg 7% Free
2701.12.00 -- Bituminous coal kg 7% Free
2701.19.00 -- Other coal kg 7% Free
2701.20.00 - Briquettes, ovoids and similar solid fuels manufactured from coal kg 7% Free
27.02 Lignite, whether or not agglomerated, excluding jet.
2702.10.00 - Lignite, whether or not pulverised, but not agglomerated kg 12% Free
2702.20.00 - Agglomerated lignite kg 12% Free
27.03 2703.00.00 Peat (including peat litter), whether or not agglomerated. kg 12% Free
27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon. kg 7% Free
27.05 2705.00.00 Coal gas, water gas, producer gas and similar gases, other than
petroleum gases and other gaseous hydrocarbons kg 12% Free
27.06 Tar distilled from coal, from lignite or from peat, and other mineral
tars, whether or not dehydrated or partially distilled, including
reconstituted tars.
2706.00.10 --- Crude, tar kg 7% Free
2706.00.20 --- Other kg 12% Free
27.07 Oils 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.
2707.10.00 - Benzol (benzene) kg 12% Free
2707.20.00 - Toluol (toluene) kg 12% Free
2707.30.00 - Xylol (xylenes) kg 12% Free
2707.40.00 - Naphthalene kg 12% Free
2707.50.00 - Other aromatic hydrocarbon mixtures of which 65% or more by volume
(including losses) distils at 2500C by the ASTM D86 method kg 12% Free
- Other
2707.91.00 -- Creosote oils kg 12% Free
2707.99.00 -- Other kg 12% Free
27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10.00 - Pitch kg 12% Free
2708.20.00 - Pitch coke kg 12% Free
27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude. kg 7% Free
27.10 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
preparation; 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 waste oils:
--- Motor spirit, including aviation spirit :
2710.11.11 ---- Motor spirit of H.B.O.C Type kg 12% Free
2710.11.19 ---- Other motor spirits, including aviation spirit kg 12% Free
2710.11.20 --- Spirit type jet fuel kg 12% Free
--- Other light oils and preparation:
2710.11.31 ---- White spirit kg 12% Free
2710.11.32 ---- Naphtha kg 12% Free
2710.11.39 ---- Other kg 25% Free
--- Kerosene, including kerosene type jet fuels:
2710.11.41 ---- J.P.1 kerosene type jet fuels kg 12% Free
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2710.11.42 ---- J.P.4 kerosene type jet fuels kg 12% Free
2710.11.43 ---- Other kerosene type jet fuels kg 12% Free
2710.11.49 ---- Other kerosene kg 12% Free
2710.11.50 --- Other medium oils and preparations kg 25% Free
--- Gas oils
2710.11.61 ---- Light diesel oils kg 12% Free
2710.11.62 ---- High speed diesel oils kg 12% Free
2710.11.69 ---- Other kg 25% Free
-- Other
--- Fuel oils
2710.19.11 ---- Furnace oil kg 12% Free
2710.19.12 ---- Other kg 25% Free
--- Lubricating oils
2710.19.21 ---- Lubricating oil, that is oil such as is not ordinarily used for any other
purpose than lubrication, excluding, any mineral oil which has its flashing
point below 2200F by Abel’s close test kg 25% Free
2710.19.22 ---- Lube base oil imported in bulk by VAT registered blenders kg 12% Free
--- Other heavy oils and preparations:
2710.19.31 ---- Mineral oil which has its flashing point at or above 2000F and is
ordinarily used for the batching at jute or other fibre kg 12% Free
2710.19.32 ---- Mineral oil for the manufacture of insecticides kg 7% Free
2710.19.33 ---- Partly refined petroleum including topped crudes kg 25% Free
2710.19.34 ---- Greases (mineral) kg 25% Free
2710.19.35 ---- Heavy normal paraffin kg 12% Free
2710.19.36 ---- Liquid paraffin kg 12% Free
2710.19.37 ----Transformer oil kg 12% Free
2710.19.39 ---- Other kg 25% Free
- Waste oils
2710.91.00 -- Containing polychlorinated biphenyls (PCBs), polychlorinated
terphenyls (PCTs) or polybrominated biphenyls (PBBs) kg 25% Free
2710.99.00 -- Other kg 25% Free
27.11 Petroleum gases and other gaseous hydrocarbons.
- Liquefied:
2711.11.00 -- Natural gas kg 7% Free
2711.12.00 -- Propane kg 7% Free
2711.13.00 -- Butanes kg 7% Free
2711.14.00 -- Ethylene, propylene, butylene and butadiene kg 7% Free
2711.19.00 -- Other kg 7% Free
- In gaseous state:
2711.21.00 -- Natural gas kg 7% Free
2711.29.00 -- Other kg 7% Free
27.12 Petroleum 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.
2712.10.00 - Petroleum jelly kg 25% Free
2712.20.00 - Paraffin wax containing by weight less than 0.75% of oil kg 25% Free
2712.90.00 - Other kg 25% Free
27.13 Petroleum coke, petroleum bitumen and other residues of petroleum
oils or of oils obtained from bituminous minerals.
- Petroleum coke
2713.11.00 -- Not calcined kg 12% Free
2713.12.00 -- Calcined kg 12% Free
- Petroleum bitumen
2713.20.10 ---In Drum BDT
3500.00
kg per MT Free
2713.20.90 ---Other BDT
3000.00
kg per MT Free
2713.90.00 - Other residues of petroleum oils or of oils obtained from bituminous
mineral Kg 7% Free
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27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks.
2714.10.00 - Bituminous or oil shale and tar sands kg 12% Free
2714.90.00 - Other kg 12% Free
27.15 2715.00.00 Bituminous 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). kg 12% Free
27.16 2716.00.00 Electrical energy.(optional heading) kwh 7% Free
