Chapter 27 — Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 4-digit heading

27.10 Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils

One level above the number you declare. Pick one of the six-digit codes below.

Section V, Mineral Products — salt, sulphur, earths, stone, ores, mineral fuels and mineral oils.

  1. 27 Chapter Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
  2. 10 Heading Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils
  3. —— Subheading Pick one of the 5 six-digit codes below

Chapter 27 covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes: crude petroleum, refined petroleum products, natural gas, coal and coke, plus bituminous substances and mineral waxes. It is one of the highest-value chapters in world trade by volume, and many countries apply separate energy-specific duties or exemptions on top of the base tariff. Classification tip: Crude versus refined petroleum products (gasoline, diesel, jet fuel) each sit on distinct subheadings with very different duty and excise treatment, and many countries additionally regulate fuel imports through licensing separate from customs.

All of chapter 27

The 5 six-digit codes under 27.10

One of these is the number you declare.

Other headings in chapter 27

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 27.02 Lignite; whether or not agglomerated, excluding jet 27.03 Peat; (including peat litter), whether or not agglomerated 27.04 Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon 27.05 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 27.06 Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars 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 27.08 Pitch and pitch coke; obtained from coal tar or from other mineral tars 27.09 Petroleum oils and oils obtained from bituminous minerals; crude 27.11 Petroleum gases and other gaseous hydrocarbons 27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, similar products obtained by synthesis, other processes; coloured or not 27.13 Petroleum coke, petroleum bitumen; other residues of petroleum oils or oils obtained from bituminous minerals 27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 27.15 Bituminous mixtures based on natural asphalt; on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. bituminous mastics, cut-backs) 27.16 Electrical energy

The wording above is the Harmonized System nomenclature as published by the World Customs Organization, HS 2022 edition. It is a classification reference, not a tariff: it carries no duty rates, and it stops at six digits — the importing country adds its own beyond that.

Classification is decided by the General Rules of Interpretation and the section and chapter notes, and it is the importing country’s customs authority that makes it binding.

Shipping goods under 27.10? A customs hold shows up as a milestone that stops moving — follow the container or the air waybill from departure to delivery.

Track a shipment

27.10 FAQ

Heading 27.10 covers petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils. It is part of chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes), and it is subdivided into 5 six-digit subheadings — the level you actually declare.

Pick one of the 5 subheadings below. Those six digits are what customs recognises internationally; the importing country may extend them to eight or ten in its own tariff schedule.

The General Rules of Interpretation, read together with the notes to Section V and to chapter 27. A description that reads right is not enough on its own — the notes routinely pull goods out of the chapter they obviously belong to and put them somewhere else. Where duty or licensing turns on the answer, ask the importing country’s customs authority for a binding ruling.

A wrong or missing code is one of the common reasons customs holds a container, and a hold shows up as a milestone that stops moving. Watch for it in the container tracking app, on the air waybill in the air cargo tracker, or through the tracking API.

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