Key facts
- HS subheading
- 2711.12
- National lines
- 6
- 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 2711.12 (liquefied: Propane) into 6 national lines: 2711 12 11 00 (for use as a power or heating fuel), 2711 12 19 00 (for other purposes), 2711 12 91 00 (for undergoing a specific process), 2711 12 93 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91) and 2 others.
European Union lines under 2711.12
The European Union tariff splits HS 2711.12 (liquefied: Propane) into 6 national lines: 2711 12 11 00 (for use as a power or heating fuel), 2711 12 19 00 (for other purposes), 2711 12 91 00 (for undergoing a specific process), 2711 12 93 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91) and 2 others.
- 2711 12 11 00For use as a power or heating fuelDuty: 8%
- 2711 12 19 00For other purposes
- 2711 12 91 00For undergoing a specific process
- 2711 12 93 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91
- 2711 12 94 00Of a purity exceeding 90 % but of less than 99 %Duty: 0.7%
- 2711 12 97 00OtherDuty: 0.7%
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 2711.12 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2711.12?
The European Union tariff splits HS 2711.12 (liquefied: Propane) into 6 national lines: 2711 12 11 00 (for use as a power or heating fuel), 2711 12 19 00 (for other purposes), 2711 12 91 00 (for undergoing a specific process), 2711 12 93 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91) and 2 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.