Key facts
- HS subheading
- 2710.19
- National lines
- 50
- 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 2710.19 (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: Other) into 50 national lines: 2710 19 11 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend), 2710 19 11 90 (other), 2710 19 15 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment,…), 2710 19 15 90 (other) and 46 others.
European Union lines under 2710.19
The European Union tariff splits HS 2710.19 (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: Other) into 50 national lines: 2710 19 11 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend), 2710 19 11 90 (other), 2710 19 15 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment,…), 2710 19 15 90 (other) and 46 others.
- 2710 19 11 10Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
- 2710 19 11 90Other
- 2710 19 15 10Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
- 2710 19 15 90Other
- 2710 19 21 10Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blendDuty: 0%
- 2710 19 21 90OtherDuty: 0%
- 2710 19 25 10Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blendDuty: 4.7%
- 2710 19 25 90OtherDuty: 4.7%
- 2710 19 29 10Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blendDuty: 4.7%
- 2710 19 29 90OtherDuty: 4.7%
- 2710 19 31 00For undergoing a specific process
- 2710 19 35 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31
- 2710 19 42 21Consigned from CanadaDuty: 0%
- 2710 19 42 29OtherDuty: 0%
- 2710 19 42 90OtherDuty: 0%
- 2710 19 44 21Consigned from CanadaDuty: 0%
- 2710 19 44 29OtherDuty: 0%
- 2710 19 44 33Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 0%
- 2710 19 44 90OtherDuty: 0%
- 2710 19 46 21Consigned from CanadaDuty: 0%
- 2710 19 46 29OtherDuty: 0%
- 2710 19 46 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 0%
- 2710 19 46 90OtherDuty: 0%
- 2710 19 47 21Consigned from CanadaDuty: 0%
- 2710 19 47 29OtherDuty: 0%
- 2710 19 47 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 0%
- 2710 19 47 90OtherDuty: 0%
- 2710 19 48 10With a sulphur content not exceeding 0,2 % by weightDuty: 0%
- 2710 19 48 90OtherDuty: 3.5%
- 2710 19 51 00For undergoing a specific process
- 2710 19 55 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51
- 2710 19 62 00With a sulphur content not exceeding 0,1 % by weightDuty: 3.5%
- 2710 19 66 00With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weightDuty: 3.5%
- 2710 19 67 00With a sulphur content exceeding 0,5 % by weightDuty: 3.5%
- 2710 19 71 00For undergoing a specific process
- 2710 19 75 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71
- 2710 19 81 20Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: - 90 % or more by weight of saturates, and - not more than 0,03 % by weight of sulphur, and with a - viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °CDuty: 3.7%
- 2710 19 81 30Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5,0 cSt at 100°C or more than 13,0 cSt at 100°CDuty: 3.7%
- 2710 19 81 40Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, with a viscosity index of 120 or moreDuty: 3.7%
- 2710 19 81 90OtherDuty: 3.7%
- 2710 19 83 00Hydraulic oilsDuty: 3.7%
- 2710 19 85 00White oils, liquid paraffinDuty: 3.7%
- 2710 19 87 00Gear oils and reductor oilsDuty: 3.7%
- 2710 19 91 00Metal-working compounds, mould-release oils, anti-corrosion oilsDuty: 3.7%
- 2710 19 93 00Electrical insulating oilsDuty: 3.7%
- 2710 19 99 20Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), containing: - not more than 1 mg/kg of sulphur - more than 99% by weight of saturated hydrocarbons - more than 75% by weight of n- and iso-paraffinic hydrocarbons with a carbon chain length of 18 or more but not more than 50; and - a kinematic viscosity at 40°C of more than 6,5 mm²/s, or - a kinematic viscosity at 40°C of more than 11 mm²/s with a viscosity index of 120 or moreDuty: 3.7%
- 2710 19 99 40Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: - 90 % or more by weight of saturates, and - not more than 0,03 % by weight of sulphur, and with a - viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °CDuty: 3.7%
- 2710 19 99 50Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5,0 cSt at 100°C or more than 13,0 cSt at 100°CDuty: 3.7%
- 2710 19 99 60Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, with a viscosity index of 120 or moreDuty: 3.7%
- 2710 19 99 90OtherDuty: 3.7%
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 2710.19 are live on border.bot for the United States (36 lines, also used by 1 other country).
- United States36 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2710.19?
The European Union tariff splits HS 2710.19 (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: Other) into 50 national lines: 2710 19 11 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend), 2710 19 11 90 (other), 2710 19 15 10 (sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment,…), 2710 19 15 90 (other) and 46 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.