HS 271012 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, other than those containing biodiesel and other than waste oils
Quick Answer: HS code 271012 encompasses refined petroleum products and preparations, excluding crude oils, biodiesel, and waste oils. Specifically, it covers mixtures containing 70% or more by weight of petroleum oils or oils from bituminous minerals as their basic constituents. This includes various light oils like gasoline, jet fuel, and certain distillates. Duty rates vary significantly: the UK generally applies a 4.00% ad valorem rate, while the EU typically levies 4.70% ad valorem. In the US, rates range from 10.5¢/bbl to 21¢/bbl, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, R, S, SG). Importers should meticulously classify specific products within this chapter and leverage applicable preferential trade agreements to optimize duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710121100 | — | — | — |
| 2710122100 | 4.00 % | — | — |
| 2710122510 | 4.00 % | — | — |
| 2710122590 | 4.00 % | — | — |
| 2710123110 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710120000 | — | — | — |
| 2710121500 | — | — | — |
| 2710122100 | 4.70 % | — | — |
| 2710122500 | 4.70 % | — | — |
| 2710122510 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710121510 | — | — | ["bbl"] |
| 2710121514 | — | — | ["bbl"] |
| 271012 | — | — | — |
| 2710121519 | — | — | ["bbl"] |
| 2710121550 | — | — | ["bbl"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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 2710.12?
Imports of 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, other than those containing biodiesel and other than waste oils 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 16 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 to Classify This HS Code?
What products does HS 271012 cover?
This subheading covers light petroleum oils and oils obtained from bituminous minerals, other than crude, and preparations containing 70% or more by weight of such oils as their basic constituents, excluding those containing biodiesel and waste oils. Specifically, it encompasses petroleum spirits, such as gasoline (petrol) and other light oils used primarily as motor fuel or as solvents. The WCO Harmonized System Explanatory Notes for Heading 2710 clarify that this includes motor spirit, aviation spirit, and similar light oils, provided they meet the specified density and distillation characteristics, as defined by international standards and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC definitions.
What falls outside HS 271012?
The following products are excluded from HS 271012: crude petroleum oils (classified in 2709), heavy petroleum oils such as gas oils and fuel oils (classified in 271019), and lubricating oils and other preparations of Heading 2710 that are not light oils. Additionally, preparations containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals, or those where these oils are not the basic constituents, are excluded. Products containing biodiesel (e.g., subheading 271020) and waste oils (e.g., subheading 271091 through 271099) are also specifically excluded from this subheading, as explicitly stated in the subheading text itself.
What are common classification mistakes for HS 271012?
A common error is misclassifying light oils based solely on their common commercial name rather than their chemical composition and intended use, particularly regarding the "70% or more" content threshold and the "basic constituents" requirement. Importers sometimes confuse light oils with heavier distillates, leading to incorrect classification under subheadings like 271019. Another frequent mistake involves overlooking the explicit exclusion of products containing biodiesel or waste oils, which have their own specific subheadings within Heading 2710. Proper application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors.
How should importers classify products under HS 271012?
The correct procedure for classifying products under HS 271012 involves a meticulous review of the product's chemical analysis, specifically verifying the percentage by weight of petroleum oils or oils obtained from bituminous minerals, and confirming these oils are the basic constituents. Importers and customs brokers should obtain detailed technical specifications, including distillation ranges and density, to ensure the product meets the definition of "light oils" as per the WCO Explanatory Notes for Heading 2710. Furthermore, it is essential to confirm the absence of biodiesel and that the product is not a waste oil. Consulting official tariff resources like the USITC HTS, EU TARIC, or the UK Trade Tariff, and potentially seeking a binding ruling from the relevant customs authority, is highly recommended for complex cases.
Which HS Codes Are Related?
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FAQ
What are the standard import duty rates for products classified under HS 2710.12 in the United States?
For products classified under Harmonized System (HS) subheading 2710.12, the Most Favored Nation (MFN) duty rates in the United States typically range. For example, specific sub-classifications within 2710.12 may be subject to a duty rate of 4.00% ad valorem, 4.70% ad valorem, 21¢/bbl (cents per barrel), or 10.5¢/bbl. The exact rate depends on the specific product description at the 8-digit or 10-digit HTSUS level. Importers should consult the latest USITC Harmonized Tariff Schedule of the United States (HTSUS) for the precise 10-digit classification and corresponding duty rate.
Which trade agreements offer preferential duty treatment for HS 2710.12, and what are the typical preferential rates?
Many U.S. Free Trade Agreements (FTAs) and preference programs offer duty-free treatment for eligible products under HS 2710.12 when imported from partner countries. Examples of countries or programs that typically provide 'Free' duty rates (indicated by special program indicators like A+, AU, BH, CL, CO, D, IL, JO, KR, MA, OM, P, PA, PE, R, S, SG) include Australia, Bahrain, Chile, Colombia, Dominican Republic (DR-CAFTA), Israel, Jordan, Korea (KORUS), Morocco, Oman, Panama, Peru, Singapore, and various Generalized System of Preferences (GSP) eligible countries. Importers must ensure compliance with the specific Rules of Origin for each agreement to qualify for preferential treatment and provide the necessary documentation (e.g., certificate of origin) to Customs and Border Protection (CBP).
What are the key classification criteria for products under HS 2710.12, particularly concerning the '70% or more' rule?
HS 2710.12 covers '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, other than those containing biodiesel and other than waste oils.' The critical classification criterion is the '70% or more by weight' threshold of petroleum oils or oils obtained from bituminous minerals. This means that for a preparation to be classified here, these oils must constitute 70% or more of its total weight and be the basic constituents. Products containing biodiesel or classified as waste oils are specifically excluded from this subheading. Importers should have laboratory analyses or product specifications available to substantiate the composition.
Are there any specific documentation requirements or regulatory considerations for importing products under HS 2710.12?
Beyond standard import documentation (commercial invoice, packing list, bill of lading/air waybill), importers of products under HS 2710.12 may face additional regulatory requirements depending on the specific product and its end-use. For instance, certain petroleum products may be subject to regulations from the Environmental Protection Agency (EPA) regarding fuel standards, emissions, or hazardous waste. The Department of Energy (DOE) may also have reporting requirements. If claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin or equivalent declaration is mandatory. Importers should verify all applicable agency requirements prior to importation to ensure compliance and avoid delays or penalties.