HS 271091 Waste oils
Quick Answer: HS code 2710.91 covers "Waste oils," specifically used lubricating oils, hydraulic fluids, and other petroleum-based oils that are no longer fit for their original purpose but may be suitable for recovery or recycling. These are distinct from crude oils or refined petroleum products intended for primary use. Importers and customs brokers should note the varying duty rates: the UK applies a 2.00% ad valorem duty, while the EU's TARIC system shows a 3.50% ad valorem rate. In the US, duties vary significantly, from 21¢/bbl to 10.5¢/bbl, with many preferential trade agreements (e.g., A+, AU, CL, KR) offering duty-free entry. Careful classification is crucial, especially considering environmental regulations and potential excise duties often associated with waste products.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710910000 | 2.00 % | — | — |
| 2710919000 | 2.00 % | — | — |
| 2710911000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2710910000 | 3.50 % | — | — |
| 2710911000 | 3.50 % | — | — |
| 2710919000 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 27109100 | 10.5¢/bbl | Free (17 programs) | — |
| 2710910010 | — | — | ["bbl"] |
| 2710910050 | — | — | ["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 2710.91?
Imports of 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 271091 cover?
This subheading covers waste oils, specifically those containing mainly petroleum oils or oils obtained from bituminous minerals, which are no longer fit for their original purpose. As defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2710, this includes spent lubricating oils, hydraulic oils, and transformer oils, as well as sludges from petroleum storage tanks, provided they retain the characteristics of petroleum oils or oils obtained from bituminous minerals. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC further specify that these are typically residues from industrial processes or used products that require disposal or recycling, distinguishing them from virgin products.
What falls outside HS 271091?
The following products are excluded from HS 271091: waste oils that do not primarily consist of petroleum oils or oils obtained from bituminous minerals, such as certain vegetable or animal waste oils, which are classified elsewhere, typically in Chapter 15. Furthermore, products that, despite being "waste," are still fit for their original purpose or have been re-refined to a point where they are comparable to virgin products are excluded from this subheading and would be classified under the appropriate subheading for the refined product within Heading 2710 or other relevant headings. For example, re-refined lubricating oils meeting virgin specifications would not be classified here.
What are common classification mistakes for HS 271091?
A common error is misclassifying waste oils that have undergone significant processing or re-refining as "waste" when they should be classified as a finished product. Importers sometimes fail to apply General Interpretative Rule (GRI) 2(a) and 6 correctly, overlooking that a product's "waste" status is determined by its condition and fitness for original use, not merely its origin. Another frequent mistake involves classifying mixtures containing a small proportion of petroleum waste oils with other non-petroleum waste materials under 271091, when the predominant character of the mixture might dictate classification elsewhere, often under GRI 3(b) for mixtures.
How should importers classify products under HS 271091?
The correct procedure for classifying products under HS 271091 involves a thorough analysis of the product's composition and its fitness for original use. Importers and customs brokers should first ascertain if the product primarily consists of petroleum oils or oils obtained from bituminous minerals. Next, they must determine if the oil is truly "waste," meaning it is no longer fit for its original purpose without further significant processing. Consulting laboratory analysis reports, safety data sheets (SDS), and process descriptions is crucial. Finally, cross-referencing with the WCO Explanatory Notes, USITC HTS, and EU TARIC guidance for Heading 2710 and its subheadings will ensure accurate classification, applying GRI 1 and 6 for legal certainty.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2710.91 ('Waste oils') in major markets?
The MFN import duty rates for HS 2710.91 can vary significantly by importing country. For instance, the United States generally applies a duty rate of 10.5¢/bbl (cents per barrel) for crude petroleum and certain other oils, including waste oils, under subheading 2710.91.00, as per the Harmonized Tariff Schedule of the United States (HTSUS). In contrast, the European Union's TARIC database often lists an MFN duty rate of 3.5% ad valorem for waste oils under CN code 2710 91 00. The United Kingdom Trade Tariff also applies a 3.5% ad valorem MFN duty rate for this classification. Importers should always consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rates.
What are the key classification criteria for 'Waste oils' under HS 2710.91, and how is it distinguished from other petroleum products?
HS code 2710.91 specifically covers 'Waste oils' which are defined in the Harmonized System Explanatory Notes (HSEN) to Chapter 27. These are generally oils that are no longer suitable for their original purpose (e.g., lubricating oils, hydraulic oils, engine oils) due to contamination, degradation, or being spent, but are still capable of being re-refined or used as fuel. The critical distinction lies in their 'waste' status, meaning they have served their primary function and are destined for recycling, recovery, or disposal. This differentiates them from virgin petroleum oils (e.g., crude petroleum of 2709, or petroleum oils of 2710.12-2710.19) which are classified based on their composition, distillation range, and intended primary use. The WCO's HSEN provide detailed guidance on the characteristics that define 'waste oils' for classification purposes.
Which common trade agreements offer preferential duty rates for HS 2710.91, and how can importers claim them?
Many Free Trade Agreements (FTAs) and preferential trade programs offer duty-free or reduced duty rates for HS 2710.91. For example, under the United States' Generalized System of Preferences (GSP) or FTAs such as USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America FTA), and agreements with Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Panama (PA), Peru (PE), and Singapore (SG), waste oils originating from these partner countries may be eligible for a 'Free' duty rate. Similarly, the EU has numerous agreements (e.g., with A+, BH, JO, MA, OM, P, R, S) that can grant preferential treatment. To claim these preferential rates, importers must ensure the goods meet the specific Rules of Origin (ROO) of the respective agreement and provide proper documentation, typically a Certificate of Origin or an origin declaration, at the time of import. Customs brokers play a crucial role in verifying origin and preparing the necessary documentation.
What specific documentation is typically required for importing 'Waste oils' under HS 2710.91, beyond standard customs forms?
Beyond standard customs documentation such as the commercial invoice, bill of lading/air waybill, and packing list, importing 'Waste oils' under HS 2710.91 often necessitates additional regulatory compliance and documentation due to environmental and safety concerns. This can include: 1. Environmental Permits/Licenses: Importers may need permits from environmental protection agencies (e.g., EPA in the US, national environmental agencies in the EU) for the import, handling, and disposal/recycling of waste materials. 2. Waste Material Declarations: Detailed declarations specifying the type, composition, and intended use or disposal method of the waste oil. 3. Safety Data Sheets (SDS): Providing information on potential hazards, safe handling, and emergency procedures. 4. Pre-shipment Notifications: For certain types of hazardous waste, international conventions like the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal may require prior informed consent (PIC) procedures and notifications to competent authorities in both the exporting and importing countries. Importers should consult their national environmental and customs authorities for precise requirements.