HS 271020 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, containing biodiesel, other than waste oils
Quick Answer: HS code 271020 covers refined petroleum oils and oils derived from bituminous minerals, excluding crude oils and waste oils, that contain 70% or more by weight of these oils as basic constituents, and specifically include biodiesel. This classification encompasses a range of finished fuel products and specialized oil preparations with a biodiesel component. For importers and customs brokers, duty rates vary significantly by destination. In the UK, most products under this code face a 0.00% ad valorem duty. The EU TARIC system shows rates predominantly at 0.00%, though some specific subheadings can incur a 3.50% ad valorem duty. The USITC schedule presents specific rates per barrel, such as 21¢/bbl or 5.25¢/bbl, with many products eligible for "Free" duty under various preferential trade agreements (e.g., A+, AU, BH, CL, KR). Careful sub-classification is crucial to determine the exact applicable duty and leverage trade agreement benefits.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710201100 | 0.00 % | — | — |
| 2710201129 | 0.00 % | — | — |
| 2710201600 | 0.00 % | — | — |
| 2710201629 | 0.00 % | — | — |
| 2710201693 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710201100 | 0.00 % | — | — |
| 2710201629 | 0.00 % | — | — |
| 2710203800 | 3.50 % | — | — |
| 2710209000 | 3.70 % | — | — |
| 2710200000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710201002 | — | — | ["bbl"] |
| 2710201007 | — | — | ["bbl"] |
| 2710201008 | — | — | ["bbl"] |
| 2710201003 | — | — | ["bbl"] |
| 2710201004 | — | — | ["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 2710.20?
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, containing biodiesel, 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 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 to Classify This HS Code?
What products does HS 271020 cover?
This subheading 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, and specifically containing biodiesel, other than waste oils. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this includes various refined petroleum products blended with biodiesel, where the petroleum or bituminous oil content predominates and forms the fundamental character of the mixture. Examples include certain diesel fuels and heating oils that incorporate a specified proportion of biodiesel, meeting the 70% threshold for the primary oil content.
What falls outside HS 271020?
The following products are excluded from HS 271020: crude petroleum oils and crude oils obtained from bituminous minerals, which are classified under Heading 2709. Additionally, preparations containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals, or where these oils are not the basic constituents, would be excluded and classified elsewhere, potentially under Chapter 38 if they are chemical preparations. Waste oils, even if containing biodiesel, are specifically excluded by the subheading text and are generally classified under 271099. Pure biodiesel (fatty-acid methyl esters, or FAME) not blended with petroleum oils to meet the 70% threshold is classified under 382600, as it is a chemical derivative rather than a petroleum oil preparation.
What are common classification mistakes for HS 271020?
A common error is misclassifying pure biodiesel (FAME) under 271020 when it should be classified under 382600. Importers often overlook the crucial "containing biodiesel" clause and the 70% by weight threshold for petroleum oils, leading to incorrect classification of blends. Another frequent mistake involves failing to distinguish between waste oils and non-waste oils, as waste oils are explicitly excluded from 271020 and fall under 271099. Applying General Interpretative Rule (GRI) 1, the legal text of the subheading must be strictly adhered to, particularly regarding the specific percentages and the nature of the constituent oils, to ensure accurate classification and avoid penalties or incorrect duty assessments.
How should importers classify products under HS 271020?
The correct procedure for classifying products under HS 271020 requires a detailed analysis of the product's composition. Importers and customs brokers must first ascertain that the product is not crude oil and is not a waste oil. Secondly, they must verify through laboratory analysis or supplier specifications that the preparation contains 70% or more by weight of petroleum oils or oils obtained from bituminous minerals, and that these oils are the basic constituents. Crucially, the product must also contain biodiesel. If all these criteria are met, then 271020 is the appropriate classification. Always consult the WCO Explanatory Notes for Heading 2710 and cross-reference with the specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for any additional notes or rulings to ensure compliance.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2710.20 in major markets, and how do they apply?
The MFN duty rates for products classified under HS 2710.20, which covers petroleum oils and oils obtained from bituminous minerals containing biodiesel (other than crude or waste oils), can vary significantly by importing country. For instance, the United States generally applies a duty rate of 21¢/bbl (cents per barrel) for certain subheadings within this classification, while others may be 5.25¢/bbl or 3.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database often shows a 0.00% MFN duty rate for many products under this heading. Importers must verify the specific 8-digit or 10-digit subheading for their product against the importing country's tariff schedule to ascertain the precise MFN rate, as these oils can be subject to specific duties (per barrel) or ad valorem duties (percentage of value).
Which preferential trade agreements offer duty-free access for goods under HS 2710.20, and what are the requirements to claim them?
Many Free Trade Agreements (FTAs) and preferential programs provide duty-free access for products classified under HS 2710.20. Based on the provided sample, duty-free treatment (Free) can be available under agreements with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential duty rates, importers must ensure the goods meet the specific Rules of Origin (ROO) outlined in the respective trade agreement. This typically involves providing a valid Certificate of Origin or an origin declaration from the exporter, demonstrating that the product was wholly obtained or underwent sufficient transformation in the partner country. Customs brokers should verify the specific origin criteria for HS 2710.20 within the relevant FTA text.
What are the key classification criteria for distinguishing products under HS 2710.20, especially regarding biodiesel content and 'waste oils' exclusion?
The primary classification criteria for HS 2710.20 revolve around the composition and nature of the petroleum oils. This heading specifically covers 'petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations... 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, containing biodiesel, other than waste oils.' Key aspects for classification include: 1. Biodiesel Content: The presence of biodiesel is a defining characteristic for this specific subheading. 2. 70% Threshold: The product must contain 70% or more by weight of petroleum oils or oils obtained from bituminous minerals. 3. Basic Constituents: These oils must be the fundamental components of the preparation. 4. Exclusion of Crude Oils: Crude petroleum oils are classified elsewhere (e.g., HS 2709). 5. Exclusion of Waste Oils: Waste oils are also excluded from this heading and are typically classified under HS 2710.91 through 2710.99. Importers should have detailed chemical analysis reports to substantiate the composition, especially the biodiesel percentage and the absence of waste oil characteristics, to ensure accurate classification as per WCO Explanatory Notes.
What specific documentation is required for the import of goods under HS 2710.20, beyond standard shipping documents?
Beyond standard shipping documents such as the commercial invoice, packing list, and bill of lading/air waybill, the import of goods under HS 2710.20 often requires additional specific documentation due to the nature of the product. These may include: 1. Certificate of Analysis (CoA): Essential to confirm the chemical composition, flash point, density, biodiesel content, and other specifications to support HS classification and compliance with environmental or safety regulations. 2. Material Safety Data Sheet (MSDS) / Safety Data Sheet (SDS): Required for hazardous materials to provide information on potential hazards, safe handling, and emergency procedures. 3. Certificate of Origin: Necessary to claim preferential duty rates under FTAs. 4. Import Licenses or Permits: Depending on the importing country and specific type of oil, permits from environmental agencies, energy ministries, or other regulatory bodies may be mandatory. 5. Proof of Compliance with Fuel Standards: If the oil is intended for use as fuel, documentation demonstrating compliance with national fuel quality standards (e.g., sulfur content limits) may be required. Importers should consult the specific regulations of the destination country prior to shipment.