European Union tariff, chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Last updated
Key facts
- National lines
- 161
- Subheadings
- 43
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Summary
The European Union tariff has 161 national lines in HS chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes), under 43 subheadings in 16 headings.
Subheadings with European Union lines
The European Union tariff has 161 national lines in HS chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes), under 43 subheadings in 16 headings.
27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- 2701.11Coal, whether or not pulverised, but not agglomerated: Anthracite1 line
- 2701.12Coal, whether or not pulverised, but not agglomerated: Bituminous coal2 lines
- 2701.19Coal, whether or not pulverised, but not agglomerated: Other coal1 line
- 2701.20Briquettes, ovoids and similar solid fuels manufactured from coal1 line
27.02 Lignite, whether or not agglomerated, excluding jet
27.03 Peat (including peat litter), whether or not agglomerated
- 2703.00Peat (including peat litter), whether or not agglomerated1 line
27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
- 2704.00Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon3 lines
27.05 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
- 2705.00Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons1 line
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
- 2706.00Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars1 line
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
- 2707.10Benzol (benzene)2 lines
- 2707.20Toluol (toluene)2 lines
- 2707.30Xylol (xylenes)2 lines
- 2707.40Naphthalene1 line
- 2707.50Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)2 lines
- 2707.91Other: Creosote oils1 line
- 2707.99Other: Other9 lines
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
- 2709.00Petroleum oils and oils obtained from bituminous minerals, crude2 lines
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 preparations; waste oils
- 2710.12Petroleum 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 preparations21 lines
- 2710.19Petroleum 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: Other50 lines
- 2710.20Petroleum 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 oils12 lines
- 2710.91Waste oils: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)2 lines
- 2710.99Waste oils: Other2 lines
27.11 Petroleum gases and other gaseous hydrocarbons
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
27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of 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 (for example, bituminous mastics, cut-backs)
- 2715.00Bituminous 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)1 line
27.16 Electrical energy
- 2716.00Electrical energy. (optional heading)1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 27 are live on border.bot for the United States (141 lines, also used by 1 other country).
- United States141 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 27?
The European Union tariff has 161 national lines in HS chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes), under 43 subheadings in 16 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.