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 300oC, after conversion to 1,013 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.
  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 oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).
  5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.
HS code Product description in English
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
  - Coal, whether or not pulverised, but not agglomerated:
27011100 - - Anthracite
270112 - - Bituminous coal:
27011210 - - - Coking coal
27011290 - - - Other
27011900 - - Other coal
27012000 - Briquettes, ovoids and similar solid fuels manufactured from coal
2702 Lignite, whether or not agglomerated, excluding jet.
27021000 - Lignite, whether or not pulverised, but not agglomerated
27022000 - Agglomerated lignite
2703 Peat (including peat litter), whether or not agglomerated.
27030010 - Peat, whether or not compressed into bales, but not agglomerated
27030020 - Agglomerated peat
2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
27040010 - Coke and semi-coke of coal
27040020 - Coke and semi-coke of lignite or of peat
27040030 - Retort carbon
27050000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
27060000 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
2707 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.
27071000 - Benzol (benzene)
27072000 - Toluol (toluene)
27073000 - Xylol (xylenes)
27074000 - Naphthalene
27075000 - Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 oC by the ISO 3405 method (equivalent to the ASTM D 86 method)
  - Other:
27079100 - - Creosote oils
270799 - - Other:
27079910 - - - Carbon black feedstock
27079990 - - - Other
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
27081000 - Pitch
27082000 - Pitch coke
2709 Petroleum oils and oils obtained from bituminous minerals, crude.
27090010 - Crude petroleum oils
27090020 - Condensates
27090090 - Other
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
  - 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:
271012 - - Light oils and preparations:
  - - - Motor spirit, leaded:
27101211 - - - - Of RON 97 and above
27101212 - - - - Of RON 90 and above but below RON 97
27101213 - - - - Of other RON
  - - - Motor spirit, unleaded:
  - - - - Of RON 97 and above:
27101221 - - - - - Unblended
27101222 - - - - - Blended with ethanol
27101223 - - - - - Other
  - - - - Of RON 90 and above but below RON 97:
27101224 - - - - - Unblended
27101225 - - - - - Blended with ethanol
27101226 - - - - - Other
  - - - - Of other RON:
27101227 - - - - - Unblended
27101228 - - - - - Blended with ethanol
27101229 - - - - - Other
  - - - Aviation spirit, of a kind used in aviation piston-engines:
27101231 - - - - 100 octane and above
27101239 - - - - Other
27101240 - - - Tetrapropylene
27101250 - - - White spirit
27101260 - - - Low aromatic solvents containing by weight less than 1 % aromatic content
27101270 - - - Other solvent spirits
27101280 - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits
  - - - Other:
27101291 - - - - Alpha olefins
27101292 - - - - Other, petroleum spirit, having a flashpoint of less than 23oC
27101299 - - - - Other
271019 - - Other:
27101920 - - - Topped crudes
27101930 - - - Carbon black feedstock
  - - - Lubricating oils and greases:
27101941 - - - - Lubricating oil feedstock
27101942 - - - - Lubricating oils for aircraft engines
27101943 - - - - Other lubricating oils
27101944 - - - - Lubricating greases
27101950 - - - Hydraulic brake fluid
27101960 - - - Transformer and circuit breakers oils
  - - - Diesel fuel; fuel oils:
27101971 - - - - Automotive diesel fuel
27101972 - - - - Other diesel fuels
27101979 - - - - Fuel oils
27101981 - - - Aviation turbine fuel (jet fuel) having a flash point of 23oC or more
27101982 - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC
27101983 - - - Other kerosene
27101989 - - - Other medium oils and preparations
27101990 - - - Other
27102000 - 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, containing biodiesel, other than waste oils
  - Waste oils:
27109100 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
27109900 - - Other
2711 Petroleum gases and other gaseous hydrocarbons.
  - Liquefied:
27111100 - - Natural gas
27111200 - - Propane
27111300 - - Butanes
271114 - - Ethylene, propylene, butylene and butadiene:
27111410 - - - Ethylene
27111490 - - - Other
27111900 - - Other
  - In gaseous state:
271121 - - Natural gas:
27112110 - - - Of a kind used as a motor fuel
27112190 - - - Other
27112900 - - Other
2712 Petroleum jelly; paraffin wax, micro-crystalline 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.
27121000 - Petroleum jelly
27122000 - Paraffin wax containing by weight less than 0.75 % of oil
271290 - Other:
27129010 - - Paraffin wax
27129090 - - Other
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
  - Petroleum coke:
27131100 - - Not calcined
27131200 - - Calcined
27132000 - Petroleum bitumen
27139000 - Other residues of petroleum oils or of oils obtained from bituminous minerals
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
27141000 - Bituminous or oil shale and tar sands
27149000 - Other
2715 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).
27150010 - Polyurethane tar coatings
27150090 - Other
27160000 Electrical energy.