Key facts
- HS subheading
- 2712.90
- National lines
- 9
- 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 2712.90 (petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured) into 9 national lines: 2712 90 11 00 (crude), 2712 90 19 00 (other), 2712 90 31 00 (for undergoing a specific process), 2712 90 33 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31) and 5 others.
European Union lines under 2712.90
The European Union tariff splits HS 2712.90 (petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured) into 9 national lines: 2712 90 11 00 (crude), 2712 90 19 00 (other), 2712 90 31 00 (for undergoing a specific process), 2712 90 33 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31) and 5 others.
- 2712 90 11 00CrudeDuty: 0.7%
- 2712 90 19 00OtherDuty: 2.2%
- 2712 90 31 00For undergoing a specific process
- 2712 90 33 00For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31
- 2712 90 39 10Slack wax (CAS RN 64742-61-6)Duty: 0.7%
- 2712 90 39 90OtherDuty: 0.7%
- 2712 90 91 00Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atomsDuty: 0%
- 2712 90 99 10Blend of 1-alkenes containing by weight 90% or more 1-alkenes of a chain length of 24 carbon atoms or more but not more than 1% 1-alkenes of a chain length of more than 70 carbon atomsDuty: 2.2%
- 2712 90 99 90OtherDuty: 2.2%
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 2712.90 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 2712.90?
The European Union tariff splits HS 2712.90 (petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured) into 9 national lines: 2712 90 11 00 (crude), 2712 90 19 00 (other), 2712 90 31 00 (for undergoing a specific process), 2712 90 33 00 (for undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31) and 5 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.