Key facts
- HS subheading
- 2707.99
- National lines
- 9
- 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 splits HS 2707.99 (other: Other) into 9 national lines: 2707 99 11 00 (crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C), 2707 99 19 00 (other), 2707 99 20 10 (anthracene oil (CAS RN 90640-80-5)), 2707 99 20 90 (other) and 5 others.
European Union lines under 2707.99
The European Union tariff splits HS 2707.99 (other: Other) into 9 national lines: 2707 99 11 00 (crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C), 2707 99 19 00 (other), 2707 99 20 10 (anthracene oil (CAS RN 90640-80-5)), 2707 99 20 90 (other) and 5 others.
- 2707 99 11 00Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °CDuty: 1.7%
- 2707 99 19 00OtherDuty: 0%
- 2707 99 20 10Anthracene oil (CAS RN 90640-80-5)Duty: 0%
- 2707 99 20 90OtherDuty: 0%
- 2707 99 50 00Basic productsDuty: 1.7%
- 2707 99 80 00PhenolsDuty: 1.2%
- 2707 99 91 00For the manufacture of the products of heading 2803
- 2707 99 99 10Heavy and medium oils, whose aromatic content exceeds their non-aromatic content, for use as refinery feedstock to undergo one of the specific processes described in Additional note 5 to Chapter 27Duty: 1.7%
- 2707 99 99 90OtherDuty: 1.7%
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 2707.99 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2707.99?
The European Union tariff splits HS 2707.99 (other: Other) into 9 national lines: 2707 99 11 00 (crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C), 2707 99 19 00 (other), 2707 99 20 10 (anthracene oil (CAS RN 90640-80-5)), 2707 99 20 90 (other) and 5 others.
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.