HS 270900 Petroleum oils and oils obtained from bituminous minerals, crude
Quick Answer: HS code 270900 covers crude petroleum oils and oils derived from bituminous minerals, essentially unrefined oil extracted directly from the earth. This primary commodity is crucial for the global energy sector. For importers, duty rates vary significantly by destination. In the United States, rates are specific, such as 5.25¢/bbl, 10.5¢/bbl, or 21¢/bbl, depending on the specific product and its density, as detailed by the USITC. Conversely, the UK and EU TARIC systems generally apply a 0.00% ad valorem duty for crude petroleum under this heading. Key trade considerations include the impact of global oil prices, geopolitical factors, and potential for specific trade agreements or sanctions affecting origin and destination. Importers and customs brokers must verify the exact sub-heading and applicable rates based on the specific crude oil type and current trade policy.
What Are the Import Duty Rates?
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2709000010 | 5.25¢/bbl | — | bbl |
| 2709000020 | 10.5¢/bbl | — | bbl |
| 270900 | — | — | — |
| 27090020 | 10.5¢/bbl | Free (17 programs) | — |
| 2709002090 | — | — | ["bbl"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2709001000 | 0.00 % | — | — |
| 2709009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2709001000 | 0.00 % | — | — |
| 2709009000 | 0.00 % | — | — |
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.
Which Trade Agreements Reduce Duties for HS 2709.00?
Imports of Petroleum oils and oils obtained from bituminous minerals, crude may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 270900 cover?
This subheading covers petroleum oils and oils obtained from bituminous minerals, crude, as defined by the Harmonized System Nomenclature, Chapter 27, Note 2. These are natural mineral products, consisting predominantly of hydrocarbons, whether or not they have been subjected to processes such as stabilization, dehydration, desulphurization, or topping, provided these processes are intended solely to prepare the products for transport or storage, or to remove impurities. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system both align with this WCO definition, encompassing crude oil in its various forms prior to significant refining processes that alter its fundamental character.
What falls outside HS 270900?
The following products are excluded from HS 270900: petroleum oils and oils obtained from bituminous minerals that have undergone refining processes beyond those specified in Chapter 27, Note 2, such as distillation to separate them into different fractions. For example, light oils and preparations (e.g., motor spirit) are classified under HS 2710, as are medium oils and preparations (e.g., kerosene) and heavy oils (e.g., fuel oils). Furthermore, synthetic crude oils or oils derived from coal or oil shale through processes other than direct extraction from bituminous minerals are also excluded, falling under other headings like 2710 or Chapter 38, depending on their composition and processing.
What are common classification mistakes for HS 270900?
A common error is misclassifying crude oil that has undergone minor processing as a refined product, or conversely, classifying a partially refined product as crude. Importers sometimes overlook the specific limitations outlined in Chapter 27, Note 2, regarding permissible treatments for crude oil. For instance, crude oil subjected to atmospheric distillation that separates it into distinct fractions, even if those fractions are then recombined, would no longer be considered "crude" under GRI 1 and the Chapter Notes, and would instead fall under HS 2710. Another mistake involves confusing natural gas condensates with crude petroleum, which, depending on their specific characteristics and processing, may fall under 270900 or other headings.
How should importers classify products under HS 270900?
The correct procedure for classifying products under HS 270900 involves a thorough review of the product's origin, composition, and the extent of any processing it has undergone. Importers and customs brokers must consult Chapter 27, Note 2 of the Harmonized System Nomenclature, which precisely defines "crude" petroleum. They should obtain detailed technical specifications, including the API gravity, sulphur content, and a description of any treatments applied (e.g., stabilization, desulphurization, dehydration). If any processing beyond those explicitly permitted for crude oil has occurred, the product likely falls under HS 2710. In cases of doubt, seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) is highly recommended.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for crude petroleum oils (HS 270900) into the United States?
The MFN import duty rates for crude petroleum oils (HS 270900) into the United States are specific and vary based on the API gravity of the crude. According to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 27, imports are subject to rates such as 5.25¢/bbl, 10.5¢/bbl, or 21¢/bbl. For instance, crude petroleum oils measuring 25 degrees API or more (HTSUS subheading 2709.00.10) are typically subject to a duty rate of 10.5¢/bbl. Crude petroleum oils measuring less than 25 degrees API (HTSUS subheading 2709.00.20) are subject to a duty rate of 5.25¢/bbl. These rates are ad valorem per barrel. Importers should consult the latest HTSUS for the most current and precise rates, as these can be subject to legislative changes.
Are there any preferential duty rates or free trade agreements that impact the import duties for HS 270900?
Yes, crude petroleum oils (HS 270900) can qualify for preferential duty treatment under various Free Trade Agreements (FTAs) or special programs, potentially resulting in a 0.00% duty rate. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying crude petroleum originating from Mexico or Canada may enter the U.S. duty-free. Similarly, certain crude oils from eligible Caribbean Basin Initiative (CBI) or African Growth and Opportunity Act (AGOA) countries may also qualify for duty-free entry. To claim preferential treatment, importers must ensure the crude oil meets the specific Rules of Origin outlined in the respective trade agreement and possess the necessary documentation, such as a certificate of origin. Customs brokers should verify the origin and eligibility criteria for each specific shipment.
What are the key classification criteria for crude petroleum oils under HS 270900?
The primary classification criterion for HS 270900 is that the product must be 'petroleum oils and oils obtained from bituminous minerals, crude.' This heading specifically covers crude oil as it emerges from the well or as obtained from bituminous minerals before any refining process that significantly alters its composition. It includes crude petroleum, crude shale oil, crude tar sands oil, and similar crude oils. The World Customs Organization (WCO) Explanatory Notes for Chapter 27 clarify that these are products that have not undergone any process other than those necessary for their transport or preservation (e.g., stabilization, dehydration, desalting, or removal of very light fractions to make them safe for transport). Products that have undergone more extensive refining, such as distillation into separate fractions, would fall under other headings in Chapter 27.
What specific documentation is required for importing crude petroleum oils under HS 270900 into the U.S.?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importers of crude petroleum oils (HS 270900) into the U.S. must also comply with specific regulatory requirements. This includes providing detailed information on the quantity (in barrels), API gravity, and origin. For preferential duty claims under FTAs, a valid Certificate of Origin or equivalent declaration is mandatory. Additionally, importers must adhere to regulations from agencies such as the Department of Energy (DOE) and the Environmental Protection Agency (EPA), which may require specific permits, reporting, or compliance with fuel quality standards, even for crude. It is crucial for importers and customs brokers to verify all applicable federal regulations prior to importation to ensure compliance.
Are there any specific import restrictions or quotas applicable to HS 270900?
Generally, the United States does not impose significant quantitative restrictions or quotas on the import of crude petroleum oils (HS 270900) from most countries. However, certain sanctions programs administered by the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) can prohibit or severely restrict the importation of crude oil originating from specific sanctioned countries or entities. Importers must rigorously screen their suppliers and ensure compliance with all OFAC regulations. While not a quota, the Strategic Petroleum Reserve (SPR) can influence government policy regarding crude oil imports and exports, but typically does not directly impose restrictions on commercial imports. Importers should always check for any current trade sanctions or specific import prohibitions that may apply to their source country.