European Union tariff line 2710 19 47 90: Other
Last updated
Key facts
- Tariff line
- 2710 19 47 90
- 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, heavy oils, gas oils, for other purposes, with a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (53 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
- 2710.19
Summary
In the European Union tariff, line 2710 19 47 90 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, heavy oils, gas oils, for other purposes, with a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight. The general (MFN) duty rate is 0%. It falls under HS subheading 2710.19 in heading 27.10 (chapter 27).
What this line covers
In the European Union tariff, line 2710 19 47 90 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, heavy oils, gas oils, for other purposes, with a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight.
Its legal text is “Other”, 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”, “Heavy oils”, “Gas oils”, “For other purposes” and “With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight”.
How it is structured
It falls under HS subheading 2710.19 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 2710.19
- 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
- Within the subheading
- Heavy oils
- Within the subheading
- Gas oils
- Within the subheading
- For other purposes
- Within the subheading
- With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight
- Line 2710 19 47 90
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 2710 19 47 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 origins.
| 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% | Mercosur (5500) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 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% | 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% | 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% | 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) |
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 2710.19
- 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 blend
- 2710 19 21 90Other
- 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 blend
- 2710 19 25 90Other
- 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 blend
- 2710 19 29 90Other
- 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 Canada
- 2710 19 42 29Other
- 2710 19 42 90Other
- 2710 19 44 21Consigned from Canada
- 2710 19 44 29Other
- 2710 19 44 33Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
- 2710 19 44 90Other
- 2710 19 46 21Consigned from Canada
- 2710 19 46 29Other
- 2710 19 46 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
- 2710 19 46 90Other
- 2710 19 47 21Consigned from Canada
- 2710 19 47 29Other
- 2710 19 47 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
- 2710 19 48 10With a sulphur content not exceeding 0,2 % by weight
- 2710 19 48 90Other
- 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 weight
- 2710 19 66 00With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight
- 2710 19 67 00With a sulphur content exceeding 0,5 % by weight
- 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 °C
- 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°C
- 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 more
- 2710 19 81 90Other
- 2710 19 83 00Hydraulic oils
- 2710 19 85 00White oils, liquid paraffin
- 2710 19 87 00Gear oils and reductor oils
- 2710 19 91 00Metal-working compounds, mould-release oils, anti-corrosion oils
- 2710 19 93 00Electrical insulating oils
- 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 more
- 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 °C
- 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°C
- 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 more
- 2710 19 99 90Other
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
What does tariff line 2710 19 47 90 cover in the European Union tariff?
In the European Union tariff, line 2710 19 47 90 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, heavy oils, gas oils, for other purposes, with a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight.
What is the general (MFN) duty on 2710 19 47 90 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 2710 19 47 00.
Which preferential rates apply to 2710 19 47 90?
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, Mercosur, Albania, Bosnia and Herzegovina, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.
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.