HS 271410 Bituminous or oil-shale and tar sands
Quick Answer: HS Code 2714.10 covers "Bituminous or oil-shale and tar sands," encompassing naturally occurring deposits rich in hydrocarbons, primarily used for extracting crude oil and other petroleum products. These materials are distinct from crude petroleum (Chapter 27.09) as they require significant processing to yield usable oil. For importers and exporters, the key consideration is the duty-free status across major jurisdictions. The UK Trade Tariff, EU TARIC, and the U.S. Harmonized Tariff Schedule (HTSUS) all apply a 0.00% ad valorem duty rate, or "Free," for products classified under 2714.10. This consistent duty-free treatment simplifies trade compliance, though specific import/export regulations, environmental considerations, and domestic processing requirements may still apply depending on the destination country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2714100000 | Free | — | ["t"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 271410 cover?
This subheading covers bituminous or oil-shale and tar sands, as defined by the Harmonized System Nomenclature issued by the World Customs Organization (WCO). Specifically, it encompasses naturally occurring rocks and sands impregnated with bitumen or other heavy hydrocarbons, from which oil can be extracted. This includes oil shale, which is a fine-grained sedimentary rock containing kerogen (a solid mixture of organic chemical compounds) that yields oil upon pyrolysis, and tar sands (also known as oil sands), which are a mixture of sand, clay, water, and bitumen. Official definitions from the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system align with this scope, focusing on the raw, unprocessed material.
What falls outside HS 271410?
The following products are excluded from HS 271410: crude petroleum oils obtained from these materials after extraction and processing, which are classified under HS 2709. Similarly, refined petroleum products, such as gasoline, diesel, or lubricating oils, even if originally derived from oil shale or tar sands, are classified under various subheadings within HS Chapter 27, typically 2710. Furthermore, asphaltites and natural asphalts, which are naturally occurring solid or semi-solid bitumens not requiring extraction from shale or sand, are classified under HS 2714.90. The distinction lies in whether the product is the raw, unextracted material or a processed derivative.
What are common classification mistakes for HS 271410?
A common error is misclassifying extracted crude bitumen or crude oil derived from oil shale or tar sands under HS 271410. Importers sometimes mistakenly apply this code to the resulting crude petroleum, rather than the raw geological material. This contravenes General Interpretative Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. The heading 2714 specifically covers "Bituminous or oil-shale and tar sands," not the extracted oils. Another mistake is confusing natural asphalt (2714.90) with tar sands, overlooking the key difference that tar sands require extraction of the bitumen from the sand matrix.
How should importers classify products under HS 271410?
The correct procedure for classifying products under HS 271410 involves first confirming that the imported material is indeed raw bituminous or oil-shale or tar sands, not an extracted or processed product. Importers and customs brokers should consult the WCO Explanatory Notes for Heading 2714, which provide detailed guidance on the scope of these materials. It is crucial to obtain technical specifications or geological reports confirming the nature of the material. If there is any doubt regarding whether the material is raw or processed, a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK) should be sought to ensure compliance and avoid potential penalties or delays.
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FAQ
What is the import duty rate for products classified under HS 2714.10 (Bituminous or oil-shale and tar sands) in major markets?
For products classified under HS 2714.10, the Most Favored Nation (MFN) duty rates are generally 0.00% ad valorem in many major importing countries. For instance, the United States (per USITC Harmonized Tariff Schedule) applies a 'Free' rate. Similarly, the European Union (per EU TARIC) and the United Kingdom (per UK Trade Tariff) also apply a 0.00% ad valorem duty rate. Importers should always verify the specific duty rate applicable to their destination country, as preferential trade agreements may offer further reductions or duty-free treatment.
What are the key classification criteria for 'Bituminous or oil-shale and tar sands' under HS 2714.10?
HS 2714.10 specifically covers 'Bituminous or oil-shale and tar sands.' The primary classification criterion is the material's origin and composition. 'Oil-shale' refers to sedimentary rock containing kerogen, which can be converted into shale oil. 'Bituminous shale' is a type of oil-shale. 'Tar sands,' also known as oil sands, are a naturally occurring mixture of sand, clay, water, and bitumen. The key is that these are raw, unprocessed forms of these materials, not refined petroleum products. The WCO Explanatory Notes for Chapter 27 provide further guidance, emphasizing the natural, unrefined state of these materials.
Are there any common preferential trade agreements that offer duty reductions or exemptions for HS 2714.10?
Given that the MFN duty rate for HS 2714.10 is already 0.00% or 'Free' in many major economies like the US, EU, and UK, preferential trade agreements typically do not offer further duty reductions for this specific HS code in these markets. However, for countries where an MFN duty might apply, agreements such as NAFTA/USMCA (for trade between US, Canada, Mexico), various EU Free Trade Agreements (FTAs), or UK FTAs could provide duty-free access, provided the products meet the respective Rules of Origin. Importers should consult the specific agreement's origin rules and tariff schedule for their target market.
What documentation is typically required for importing products classified under HS 2714.10?
Standard import documentation applies to HS 2714.10. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. While the duty rate is often free, importers may still need to provide a Certificate of Origin if claiming preferential treatment under a trade agreement (even if the MFN rate is free, origin documentation can be required for statistical or other regulatory purposes). Depending on the country of origin and destination, environmental permits or specific declarations regarding the nature and handling of these materials might also be necessary, especially concerning their extraction and potential environmental impact. Importers should verify country-specific requirements with their customs broker or the relevant government agency.