# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/271019 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 27](https://border.bot/countries/european-union/hs-codes/27) / [2710.19](https://border.bot/countries/european-union/hs-codes/271019) ## Key facts - HS subheading: [2710.19](https://border.bot/hs-codes/271019) - 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](https://border.bot/countries/european-union) - Chapter: 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes ## 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 10](https://border.bot/countries/european-union/hs-codes/2710191110) 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, Medium oils, For undergoing a specific process, 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](https://border.bot/countries/european-union/hs-codes/2710191190) 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, Medium oils, For undergoing a specific process, Other - [2710 19 15 10](https://border.bot/countries/european-union/hs-codes/2710191510) 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, Medium oils, For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11, Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment,… - [2710 19 15 90](https://border.bot/countries/european-union/hs-codes/2710191590) 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, Medium oils, For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11, Other - [2710 19 21 10](https://border.bot/countries/european-union/hs-codes/2710192110) 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, Medium oils, For other purposes, Kerosene, Jet fuel, 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. Duty (MFN): 0% - [2710 19 21 90](https://border.bot/countries/european-union/hs-codes/2710192190) 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, Medium oils, For other purposes, Kerosene, Jet fuel, Other. Duty (MFN): 0% - [2710 19 25 10](https://border.bot/countries/european-union/hs-codes/2710192510) 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, Medium oils, For other purposes, Kerosene, Other, 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. Duty (MFN): 4.7% - [2710 19 25 90](https://border.bot/countries/european-union/hs-codes/2710192590) 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, Medium oils, For other purposes, Kerosene, Other. Duty (MFN): 4.7% - [2710 19 29 10](https://border.bot/countries/european-union/hs-codes/2710192910) 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, Medium oils, For other purposes, Other, 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. Duty (MFN): 4.7% - [2710 19 29 90](https://border.bot/countries/european-union/hs-codes/2710192990) 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, Medium oils, For other purposes, Other. Duty (MFN): 4.7% - [2710 19 31 00](https://border.bot/countries/european-union/hs-codes/2710193100) 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, Heavy oils, Gas oils, For undergoing a specific process - [2710 19 35 00](https://border.bot/countries/european-union/hs-codes/2710193500) 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, Heavy oils, Gas oils, For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 - [2710 19 42 21](https://border.bot/countries/european-union/hs-codes/2710194221) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Having a bio-based carbon content of at least 80 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of…. Duty (MFN): 0% - [2710 19 42 29](https://border.bot/countries/european-union/hs-codes/2710194229) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Having a bio-based carbon content of at least 80 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fos…. Duty (MFN): 0% - [2710 19 42 90](https://border.bot/countries/european-union/hs-codes/2710194290) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Having a bio-based carbon content of at least 80 % by weight, Other. Duty (MFN): 0% - [2710 19 44 21](https://border.bot/countries/european-union/hs-codes/2710194421) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Other, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by …. Duty (MFN): 0% - [2710 19 44 29](https://border.bot/countries/european-union/hs-codes/2710194429) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than…. Duty (MFN): 0% - [2710 19 44 33](https://border.bot/countries/european-union/hs-codes/2710194433) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Other, Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil…. Duty (MFN): 0% - [2710 19 44 90](https://border.bot/countries/european-union/hs-codes/2710194490) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content not exceeding 0,001 % by weight, Other. Duty (MFN): 0% - [2710 19 46 21](https://border.bot/countries/european-union/hs-codes/2710194621) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure for…. Duty (MFN): 0% - [2710 19 46 29](https://border.bot/countries/european-union/hs-codes/2710194629) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blend…. Duty (MFN): 0% - [2710 19 46 33](https://border.bot/countries/european-union/hs-codes/2710194633) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight, Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-t…. Duty (MFN): 0% - [2710 19 46 90](https://border.bot/countries/european-union/hs-codes/2710194690) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight, Other. Duty (MFN): 0% - [2710 19 47 21](https://border.bot/countries/european-union/hs-codes/2710194721) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form;…. Duty (MFN): 0% - [2710 19 47 29](https://border.bot/countries/european-union/hs-codes/2710194729) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight, Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends …. Duty (MFN): 0% - [2710 19 47 33](https://border.bot/countries/european-union/hs-codes/2710194733) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight, Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-tre…. Duty (MFN): 0% - [2710 19 47 90](https://border.bot/countries/european-union/hs-codes/2710194790) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight, Other. Duty (MFN): 0% - [2710 19 48 10](https://border.bot/countries/european-union/hs-codes/2710194810) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,1 % by weight, With a sulphur content not exceeding 0,2 % by weight. Duty (MFN): 0% - [2710 19 48 90](https://border.bot/countries/european-union/hs-codes/2710194890) 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, Heavy oils, Gas oils, For other purposes, With a sulphur content exceeding 0,1 % by weight, Other. Duty (MFN): 3.5% - [2710 19 51 00](https://border.bot/countries/european-union/hs-codes/2710195100) 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, Heavy oils, Fuel oils, For undergoing a specific process - [2710 19 55 00](https://border.bot/countries/european-union/hs-codes/2710195500) 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, Heavy oils, Fuel oils, For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 - [2710 19 62 00](https://border.bot/countries/european-union/hs-codes/2710196200) 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, Heavy oils, Fuel oils, For other purposes, With a sulphur content not exceeding 0,1 % by weight. Duty (MFN): 3.5% - [2710 19 66 00](https://border.bot/countries/european-union/hs-codes/2710196600) 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, Heavy oils, Fuel oils, For other purposes, With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight. Duty (MFN): 3.5% - [2710 19 67 00](https://border.bot/countries/european-union/hs-codes/2710196700) 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, Heavy oils, Fuel oils, For other purposes, With a sulphur content exceeding 0,5 % by weight. Duty (MFN): 3.5% - [2710 19 71 00](https://border.bot/countries/european-union/hs-codes/2710197100) 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, Heavy oils, Lubricating oils; other oils, For undergoing a specific process - [2710 19 75 00](https://border.bot/countries/european-union/hs-codes/2710197500) 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, Heavy oils, Lubricating oils; other oils, For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 - [2710 19 81 20](https://border.bot/countries/european-union/hs-codes/2710198120) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Motor oils, compressor lube oils, turbine lube oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:…. Duty (MFN): 3.7% - [2710 19 81 30](https://border.bot/countries/european-union/hs-codes/2710198130) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Motor oils, compressor lube oils, turbine lube oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:…. Duty (MFN): 3.7% - [2710 19 81 40](https://border.bot/countries/european-union/hs-codes/2710198140) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Motor oils, compressor lube oils, turbine lube oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:…. Duty (MFN): 3.7% - [2710 19 81 90](https://border.bot/countries/european-union/hs-codes/2710198190) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Motor oils, compressor lube oils, turbine lube oils, Other. Duty (MFN): 3.7% - [2710 19 83 00](https://border.bot/countries/european-union/hs-codes/2710198300) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Hydraulic oils. Duty (MFN): 3.7% - [2710 19 85 00](https://border.bot/countries/european-union/hs-codes/2710198500) 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, Heavy oils, Lubricating oils; other oils, For other purposes, White oils, liquid paraffin. Duty (MFN): 3.7% - [2710 19 87 00](https://border.bot/countries/european-union/hs-codes/2710198700) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Gear oils and reductor oils. Duty (MFN): 3.7% - [2710 19 91 00](https://border.bot/countries/european-union/hs-codes/2710199100) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Metal-working compounds, mould-release oils, anti-corrosion oils. Duty (MFN): 3.7% - [2710 19 93 00](https://border.bot/countries/european-union/hs-codes/2710199300) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Electrical insulating oils. Duty (MFN): 3.7% - [2710 19 99 20](https://border.bot/countries/european-union/hs-codes/2710199920) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Other lubricating oils and other oils, Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), conta…. Duty (MFN): 3.7% - [2710 19 99 40](https://border.bot/countries/european-union/hs-codes/2710199940) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Other lubricating oils and other oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: - 90 % or mor…. Duty (MFN): 3.7% - [2710 19 99 50](https://border.bot/countries/european-union/hs-codes/2710199950) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Other lubricating oils and other oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more…. Duty (MFN): 3.7% - [2710 19 99 60](https://border.bot/countries/european-union/hs-codes/2710199960) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Other lubricating oils and other oils, Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more…. Duty (MFN): 3.7% - [2710 19 99 90](https://border.bot/countries/european-union/hs-codes/2710199990) 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, Heavy oils, Lubricating oils; other oils, For other purposes, Other lubricating oils and other oils, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/271019): 36 lines, used by 1 other country - [The Harmonized System text for 2710.19](https://border.bot/hs-codes/271019) - Previous subheading: [2710.12](https://border.bot/countries/european-union/hs-codes/271012) 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 - Next subheading: [2710.20](https://border.bot/countries/european-union/hs-codes/271020) 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, containing biodiesel, other than waste oils ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/271019.json