{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2707.99",
      "source": null,
      "url": "https://border.bot/hs-codes/270799"
    },
    {
      "label": "National lines",
      "value": "9",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 2707.99?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2707.99",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2707.99 are live on border.bot for the United States (8 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "rateType": "percent",
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        "scope": [],
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        "startDate": null,
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    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
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          "codeLength": null
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        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "ratesLive": true,
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    },
    "heading": {
      "code": "2707",
      "description": "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"
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              {
                "code": "1033",
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                "label": "Eastern and Southern Africa States"
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              {
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                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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