Key facts
- HS subheading
- 2710.20
- National lines
- 12
- 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 2710.20 (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) into 12 national lines: 2710 20 11 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 29 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 33 (blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin), 2710 20 16 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters o…) and 8 others.
European Union lines under 2710.20
The European Union tariff splits HS 2710.20 (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) into 12 national lines: 2710 20 11 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 29 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 33 (blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin), 2710 20 16 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters o…) and 8 others.
- 2710 20 11 21Consigned from CanadaDuty: 0%
- 2710 20 11 29OtherDuty: 0%
- 2710 20 11 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 0%
- 2710 20 16 21Consigned from CanadaDuty: 0%
- 2710 20 16 29OtherDuty: 0%
- 2710 20 16 33Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 0%
- 2710 20 16 93With a sulphur content exceeding 0,05 % by weight but not exceeding 0,1 % by weightDuty: 0%
- 2710 20 19 10With a sulphur content not exceeding 0,2 % by weightDuty: 0%
- 2710 20 19 90OtherDuty: 3.5%
- 2710 20 32 00With a sulphur content not exceeding 0,5 % by weightDuty: 3.5%
- 2710 20 38 00With a sulphur content exceeding 0,5 % by weightDuty: 3.5%
- 2710 20 90 00Other oilsDuty: 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 2710.20 are live on border.bot for the United States (17 lines, also used by 1 other country).
- United States17 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2710.20?
The European Union tariff splits HS 2710.20 (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) into 12 national lines: 2710 20 11 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 29 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, o…), 2710 20 11 33 (blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin), 2710 20 16 21 (blends containing by weight more than 20% of fatty-acid mono-alkyl esters o…) and 8 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.