Key facts
- HS subheading
- 2710.12
- National lines
- 21
- 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 2710.12 (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: Light oils and preparations) into 21 national lines: 2710 12 11 00 (for undergoing a specific process), 2710 12 15 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11), 2710 12 21 20 (containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)), 2710 12 21 99 (other) and 17 others.
European Union lines under 2710.12
The European Union tariff splits HS 2710.12 (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: Light oils and preparations) into 21 national lines: 2710 12 11 00 (for undergoing a specific process), 2710 12 15 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11), 2710 12 21 20 (containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)), 2710 12 21 99 (other) and 17 others.
- 2710 12 11 00For undergoing a specific process
- 2710 12 15 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11
- 2710 12 21 20Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 21 99OtherDuty: 4.7%
- 2710 12 25 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 25 20Mixture of C6 aliphatic hydrocarbons (CAS RN 92112-69-1), containing by weight 60 % or more but not more than 80 % of n-hexane (CAS RN 110-54-3), with: -a specific gravity of 0,666 or more but not more than 0,686, -a total of carbonyl compounds of less than 1 ppm, -a total of acetylenic compounds of less than 2 ppmDuty: 4.7%
- 2710 12 25 90OtherDuty: 4.7%
- 2710 12 31 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 31 90OtherDuty: 4.7%
- 2710 12 41 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 41 90OtherDuty: 4.7%
- 2710 12 45 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 45 90OtherDuty: 4.7%
- 2710 12 49 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 49 90OtherDuty: 4.7%
- 2710 12 50 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 50 90OtherDuty: 4.7%
- 2710 12 70 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 70 90OtherDuty: 4.7%
- 2710 12 90 10Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)Duty: 4.7%
- 2710 12 90 90OtherDuty: 4.7%
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 2710.12 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2710.12?
The European Union tariff splits HS 2710.12 (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: Light oils and preparations) into 21 national lines: 2710 12 11 00 (for undergoing a specific process), 2710 12 15 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11), 2710 12 21 20 (containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)), 2710 12 21 99 (other) and 17 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.