{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-27",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-27.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/27",
  "kind": "chapter",
  "number": "27",
  "heading": "MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\nconventional (%)\nSupplementary unit\n2701\nCoal; briquettes, ovoids and similar solid fuels manufactured from coal\nCoal, whether or not pulverized, but not agglomerated\n270111\nAnthracite (ECSC)\n27011110\nHaving a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %\nFederal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n27011190\nOther\nFederal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n270112\nBituminous coal (ECSC)\n27011210\nCoking coal\nFederal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n27011290\nOther\nFederal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n27011900\nOther coal (ECSC)\nFederal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n27012000\nBriquettes, ovoids and similar solid fuels manufactured from coal (ECSC)\nItaly: 1,8 Federal Republic of Germany: 6 DM/1 000 kg/net other: Free\n—\n2702\nLignite, whether or not agglomerated, excluding jet\n27021000\nLignite, whether or not pulverized, but not agglomerated (ECSC)\nGreece: 5 France: 2,2 other: Free\n—\n27022000\nAgglomerated lignite (ECSC)\nGreece: 5 Italy: 1,8 France: 2,2 other: Free\n—\n27030000\nPeat (including peat litter), whether or not agglomerated\nFree\nFree\n—\n270400\nCoke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon\nCoke and semi-coke of coal\n27040011\nFor the manufacture of electrodes\n3\n1,4\n—\n27040019\nOther (ECSC)\nItaly: 3,8 other: Free\n—\n27040030\nCoke and semi-coke of lignite (ECSC)\nItaly: 3,8 other: Free\n—\n27040090\nOther\n3\n1,4\n—\n27050000\nCoal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons\nFree\nFree\n1 000 m3\n27060000\nTar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars\nFree\nFree\n—\n2707\nOils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents\n270710\nBenzole\n27071010\nFor use as a power or heating fuel\n10\n4,6\n—\n27071090\nFor other purposes\nFree\nFree\n—\n270720\nToluole\n27072010\nFor use as a power or heating fuel\n10\n4,6\n—\n27072090\nFor other purposes\nFree\nFree\n—\n270730\nXylole\n27073010\nFor use as a power or heating fuel\n10\n4,6\n—\n27073090\nFor other purposes\nFree\nFree\n—\n27074000\nNaphthalene\nFree\n1,2\n—\n270750\nOther aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 oC by the ASTM D 86 method\n27075010\nFor use as power or heating fuels\n10\n4,6\n—\nFor other purposes\n27075091\nSolvent naphtha\nFree\nFree\n—\n27075099\nOther\nFree\nFree\n—\n27076000\nPhenols\n3\n2,2\n—\nOther\n27079100\nCreosote oils\n5\n3,1\n—\n270799\nOther\nCrude oils\n27079911\nCrude light oils of which 90 % or more by volume distils at temperatures of up to 200 oC\n10\n2,9\n—\n27079919\nOther\n2\n0,5\n—\n27079930\nSulphuretted toppings\nFree\nFree\n—\n27079950\nBasic products\n6\n2,7\n—\n27079970\nAnthracene\nFree\nFree\n—\nOther\n27079991\nFor the manufacture of the products of heading No 2803\nFree\n2,3\n—\n27079999\nOther\n5\n3,1\n—\n2708\nPitch and pitch coke, obtained from coal tar or from other mineral tars\n27081000\nPitch\nFree\nFree\n—\n27082000\nPitch coke\nFree\nFree\n—\n270900\nPetroleum oils and oils obtained from bituminous minerals, crude\n27090010\nNatural gas condensates\nFree\nFree\n—\n27090090\nOther\nFree\nFree\n—\n271000\nPetroleum oils and oils obtained from bituminous minerals, other than crude; 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\nLight oils\n27100011\nFor undergoing a specific process\n14\n6,5\n—\n27100015\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 11\n14\n6,5\n—\nFor other purposes\nSpecial spirits\n27100021\nWhite spirit\n14\n6,5\n—\n27100025\nOther\n14\n6,5\n—\nOther\nMotor spirit\n27100026\nAviation spirit\n14\n6,5\n—\nOther, with a lead content\nNot exceeding 0,013 g per litre\n27100027\nWith an octane number of less than 95\n14\n6,5\n1 000 l\n27100029\nWith an octane number of 95 or more but less than 98\n14\n6,5\n1 000 l\n27100032\nWith an octane number of 98 or more\n14\n6,5\n1 000 l\nExceeding 0,013 g per litre\n27100034\nWith an octane number of less than 98\n14\n6,5\n1 000 l\n27100036\nWith an octane number of 98 or more\n14\n6,5\n1 000 l\n27100037\nSpirit type jet fuel\n14\n6,5\n—\n27100039\nOther light oils\n14\n6,5\n—\nMedium oils\n27100041\nFor undergoing a specific process\n14\n6,5\n—\n27100045\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 41\n14\n6,5\n—\nFor other purposes\nKerosene\n27100051\nJet fuel\n14\n6,5\n—\n27100055\nOther\n14\n6,5\n—\n27100059\nOther\n14\n6,5\n—\nHeavy oils\nGas oils\n27100061\nFor undergoing a specific process\n10\n4,7\n—\n27100065\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 61\n10\n4,7\n—\n27100069\nFor other purposes\n10\n4,7\n—\nFuel oils\n27100071\nFor undergoing a specific process\n10\n4,7\n—\n27100072\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 71\n10\n4,7\n—\nFor other purposes\n27100074\nWith a sulphur content not exceeding 1 % by weight\n10\n4,7\n—\n27100076\nWith a sulphur content exceeding 1 % by weight but not exceeding 2 % by weight\n10\n4,7\n—\n27100077\nWith a sulphur content exceeding 2 % by weight but not exceeding 2,8 % by weight\n10\n4,7\n—\n27100078\nWith a sulphur content exceeding 2,8 % by weight\n10\n4,7\n—\nLubricating oils; other oils\n27100081\nFor undergoing a specific process\n12\n5,5\n—\n27100083\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 81\n12\n5,5\n—\n27100085\nTo be mixed in accordance with the terms of additional note 6 to this chapter\n12\n5,5\n—\nFor other purposes\n27100087\nMotor oils, compressor lube oils, turbine lube oils\n12\n5,5\n—\n27100088\nLiquids for hydraulic purposes\n12\n5,5\n—\n27100089\nWhite oils, liquid paraffin\n12\n5,5\n—\n27100092\nGear oils and reductor oils\n12\n5,5\n—\n27100094\nMetal-working compounds, mould release oils, anti-corrosion oils\n12\n5,5\n—\n27100096\nElectrical insulating oils\n12\n5,5\n—\n27100098\nOther lubricating oils and other oils\n12\n5,5\n—\n2711\nPetroleum gases and other gaseous hydrocarbons\nLiquefied\n27111100\nNatural gas\n3,5\n1\nTJ\n271112\nPropane\nPropane of a purity not less than 99 %\n27111211\nFor use as a power or heating fuel\n25\n14,4\n—\n27111219\nFor other purposes\nFree\nFree\n—\nOther\n27111291\nFor undergoing a specific process\n3,5\n1\n—\n27111293\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91\n3,5\n1\n—\nFor other purposes\n27111294\nOf a purity exceeding 90 % but less than 99 %\n3,5\n1\n—\n27111296\nMixtures of propane and butane containing more than 50 % but not more than 70 % of propane\n3,5\n1\n—\n27111298\nOther\n3,5\n1\n—\n271113\nButanes\n27111310\nFor undergoing a specific process\n3,5\n1\n—\n27111330\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10\n3,5\n1\n—\nFor other purposes\n27111391\nOf a purity exceeding 90 % but less than 95 %\n3,5\n1\n—\n27111393\nMixtures of butane and propane containing more than 50 % but not more than 65 % of butane\n3,5\n1\n—\n27111398\nOther\n3,5\n1\n—\n27111400\nEthylene, propylene, butylene and butadiene\n3,5\n1\n—\n27111900\nOther\n3,5\n1\n—\nIn gaseous state\n27112100\nNatural gas\n3,5\n1\nTJ\n27112900\nOther\n3,5\n1\n—\n2712\nPetroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured\n271210\nPetroleum jelly\n27121010\nCrude\n2,5\n1,6\n—\n27121090\nOther\n10\n4,4\n—\n27122000\nParaffin wax containing by weight less than 0,75 % of oil\n10\n4\n—\n271290\nOther\nOzokerite, lignite wax or peat wax (natural products)\n27129011\nCrude\n3\n1\n—\n27129019\nOther\n10\n3,5\n—\nOther\nCrude\n27129031\nFor undergoing a specific process\n2,5\n1,6\n—\n27129033\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31\n2,5\n1,6\n—\n27129039\nFor other purposes\n2,5\n1,6\n—\n27129090\nOther\n10\n4\n—\n2713\nPetroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals\nPetroleum coke\n27131100\nNot calcined\nFree\nFree\n—\n27131200\nCalcined\nFree\nFree\n—\n27132000\nPetroleum bitumen\nFree\nFree\n—\n271390\nOther residues of petroleum oils or of oils obtained from bituminous minerals\n27139010\nFor the manufacture of the products of heading No 2803\nFree\n1,6\n—\n27139090\nOther\n4\n1,6\n—\n2714\nBitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks\n27141000\nBituminous or oil shale and tar sands\nFree\nFree\n—\n27149000\nOther\nFree\nFree\n—\n271500\nBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)\n27150010\nBituminous mastics\n0,9\n2\n—\n27150090\nOther\n0,9\n0,4\n—\n27160000\nElectrical energy\nFree\nFree\n1 000 kWh",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Total suspension for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See additional note 5 (CN)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Duty rate reduced to 6 % (suspension) for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Measured at a temperature of 15 oC."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Duty rate suspended for an indefinite period for gas oil having a sulphur content not exceeding 0,2 % by weight. For gas oil having a sulphur content greater than 0,2 % by weight the duty rate is reduced to 3,5 % (suspension) for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Duty rate reduced to 3,5 % (suspension) for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Duty rate reduced to 4 % (suspension) for an indefinite period."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Duty rate reduced to 7 % (suspension) for an indefinite period."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/27",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}