European Union tariff line 2710 12 49 10: Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)
Last updated
Key facts
- Tariff line
- 2710 12 49 10
- Covers
- 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, for other purposes, motor spirit, other, with a lead content, not exceeding 0,013 g per litre, with an octane number (RON) of 98 or more, containing ethyl alcohol produced from agricultural products…
- Supplementary unit
- Cubic metre (m³)
- Duty (MFN)
- 4.7%
- Preferential rates
- From 0% (58 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2710.12
Summary
In the European Union tariff, line 2710 12 49 10 covers 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, for other purposes, motor spirit, other, with a lead content, not exceeding 0,013 g per litre, with an octane number (RON) of 98 or more, containing ethyl alcohol produced from agricultural products…. The general (MFN) duty rate is 4.7%. It falls under HS subheading 2710.12 in heading 27.10 (chapter 27).
What this line covers
In the European Union tariff, line 2710 12 49 10 covers 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, for other purposes, motor spirit, other, with a lead content, not exceeding 0,013 g per litre, with an octane number (RON) of 98 or more, containing ethyl alcohol produced from agricultural products….
Its legal text is “Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union)”, read under “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”, “For other purposes”, “Other”, “Motor spirit”, “Other, with a lead content”, “Not exceeding 0,013 g per litre” and “With an octane number (RON) of 98 or more”.
How it is structured
It falls under HS subheading 2710.12 in heading 27.10 (chapter 27). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 27
- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Heading 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
- Subheading 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
- Within the subheading
- Light oils and preparations
- Within the subheading
- For other purposes
- Within the subheading
- Other
- Within the subheading
- Motor spirit
- Within the subheading
- Other, with a lead content
- Within the subheading
- Not exceeding 0,013 g per litre
- Within the subheading
- With an octane number (RON) of 98 or more
- Line 2710 12 49 10
- Containing ethyl alcohol produced from agricultural products…
- Supplementary unit
- Cubic metre (m³)
Duty
The general (MFN) duty rate is 4.7%.
The rate is published on 2710 12 49 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 52 origins.
A preferential rate of 3.7% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 3.7% | Mercosur (5500) |
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.
Other lines under 2710.12
- 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)
- 2710 12 21 99Other
- 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)
- 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 ppm
- 2710 12 25 90Other
- 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)
- 2710 12 31 90Other
- 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)
- 2710 12 41 90Other
- 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)
- 2710 12 45 90Other
- 2710 12 49 90Other
- 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)
- 2710 12 50 90Other
- 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)
- 2710 12 70 90Other
- 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)
- 2710 12 90 90Other
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
What does tariff line 2710 12 49 10 cover in the European Union tariff?
In the European Union tariff, line 2710 12 49 10 covers 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, for other purposes, motor spirit, other, with a lead content, not exceeding 0,013 g per litre, with an octane number (RON) of 98 or more, containing ethyl alcohol produced from agricultural products….
What is the general (MFN) duty on 2710 12 49 10 in the European Union?
The general (MFN) duty rate is 4.7%. The rate is published on 2710 12 49 00.
Which preferential rates apply to 2710 12 49 10?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3.7% applies to goods from Mercosur.
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.