HS 270720 Toluol (toluene)
Quick Answer: HS code 270720 specifically covers "Toluol (toluene)," a clear, colorless liquid hydrocarbon primarily used as a solvent in paints, coatings, and adhesives, and as a raw material in the production of other chemicals like benzene and TNT. For importers and customs brokers, understanding the varied duty landscape is crucial. In the United Kingdom, imports of toluene generally face a 0.00% ad valorem duty rate. Conversely, imports into the European Union typically incur a 3.00% ad valorem duty. For the United States, toluene is classified as "Free" of duty. These differences highlight the importance of verifying the specific tariff line and origin for accurate duty calculation and compliance with respective trade regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707200000 | 0.00 % | — | — |
| 2707200090 | 0.00 % | — | — |
| 2707200010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707200000 | 3.00 % | — | — |
| 2707200010 | 3.00 % | — | — |
| 2707200090 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2707200000 | Free | — | ["liters"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
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How to Classify This HS Code?
What products does HS 270720 cover?
This subheading covers Toluol, commonly known as toluene, which is a clear, water-insoluble liquid with the chemical formula C7H8. It is an aromatic hydrocarbon primarily obtained from petroleum refining or coal tar distillation. According to the Harmonized System Nomenclature Explanatory Notes for Heading 2707, this subheading specifically encompasses toluene in its various forms, provided it meets the purity requirements and characteristics of the chemical as defined for industrial use. This includes toluene used as a solvent, a raw material for chemical synthesis, or as an octane booster in gasoline, consistent with definitions found in the USITC Harmonized Tariff Schedule and the EU TARIC system.
What falls outside HS 270720?
The following products are excluded from HS 270720: mixtures containing toluene but where toluene is not the predominant component by weight, or where the mixture has specific properties that confer it a character other than that of pure toluene. For instance, paint thinners that are complex mixtures of various solvents, even if they contain toluene, are typically classified elsewhere, often under Chapter 38. Similarly, chemical derivatives of toluene, such as trinitrotoluene (TNT) or benzoic acid, are classified under their respective chemical headings in Chapters 29 or 36, as they are distinct chemical compounds with different uses and properties than the basic hydrocarbon.
What are common classification mistakes for HS 270720?
A common error is misclassifying mixtures containing toluene under 270720 when toluene is not the primary constituent or when the mixture's character is defined by other components. Importers sometimes apply General Interpretative Rule (GRI) 1 too broadly without considering GRI 3(b), which dictates that mixtures should be classified according to the material or component which gives them their essential character. Another mistake is failing to distinguish between pure toluene and its derivatives or formulated products, leading to incorrect classification in Chapter 27 instead of the more specific chemical chapters (e.g., Chapter 29 for pure organic chemicals) or formulated product chapters (e.g., Chapter 38 for miscellaneous chemical products).
How should importers classify products under HS 270720?
The correct procedure for classifying products under HS 270720 involves first verifying that the product is indeed Toluol (toluene) and not a mixture where toluene is a minor component or a derivative. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) to confirm the chemical identity, purity, and concentration of toluene. They must ensure the product aligns with the WCO Harmonized System Explanatory Notes for Heading 2707, specifically for "Toluol (toluene)." If it is a mixture, apply GRI 3(b) to determine if toluene imparts the essential character. Always cross-reference with the latest USITC Harmonized Tariff Schedule or EU TARIC for any specific national or regional interpretative notes or rulings.
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 270720 (Toluol (toluene)) in major markets?
For HS code 270720, the MFN (Most Favored Nation) import duty rates are often 0.00% ad valorem in many developed economies. For instance, the United States (USITC HTSUS) generally applies a 'Free' rate, meaning 0.00%. Similarly, the European Union (EU TARIC) and the United Kingdom (UK Trade Tariff) also typically apply a 0.00% ad valorem duty rate for imports of toluene under this subheading. However, some countries may apply higher rates, such as 3.00% ad valorem. Importers should always verify the specific duty rate applicable to their country of importation using the official tariff schedule of that nation.
What are the key classification criteria for Toluol (toluene) under HS 270720?
HS code 270720 specifically covers 'Toluol (toluene)'. The primary classification criterion is the chemical identity of the product. Toluene is an aromatic hydrocarbon with the chemical formula C7H8. This subheading is found within Chapter 27, which covers 'Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes'. Section Note 3 to Section V (Chapters 25-27) clarifies that 'mineral oils and products of the distillation of mineral tars' are generally classified in Chapter 27. The World Customs Organization (WCO) Explanatory Notes for heading 27.07 further specify that this heading includes toluene, among other aromatic hydrocarbons, obtained from the distillation of coal tar or petroleum. Purity levels, while important for commercial specifications, do not typically alter the classification of pure toluene under this specific subheading.
Which common trade agreements might offer preferential duty rates for Toluol (toluene) (HS 270720)?
Given that the MFN duty rate for HS 270720 is often 0.00% in many major economies, preferential trade agreements may not always result in a lower duty rate for toluene in those specific markets. However, for countries where an MFN duty rate of, for example, 3.00% ad valorem applies, trade agreements can be highly beneficial. Examples of agreements that could offer preferential 'Free' rates include: the USMCA (United States-Mexico-Canada Agreement) for trade between its member countries, various Free Trade Agreements (FTAs) between the EU and its partner countries (e.g., EU-Japan EPA, EU-South Korea FTA), and the UK's independent FTAs. To claim preferential treatment, importers must ensure the product meets the specific Rules of Origin outlined in the respective agreement and provide the necessary origin documentation (e.g., Certificate of Origin, origin declaration).
What documentation is typically required for importing Toluol (toluene) under HS 270720?
Standard import documentation for Toluol (toluene) under HS 270720 typically includes a Commercial Invoice, Packing List, Bill of Lading or Air Waybill, and a Certificate of Origin (if preferential duty rates are claimed or required by the importing country). Due to the chemical nature of toluene, additional documentation may be required for safety and regulatory compliance. This often includes a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS), which provides crucial information on hazards, handling, and emergency procedures. Depending on the importing country's regulations, permits or licenses from environmental or chemical control agencies might also be necessary. Importers should consult the specific import requirements of their destination country and any relevant chemical control regulations (e.g., TSCA in the US, REACH in the EU).