{
  "url": "https://openlegislation.uk/eu-regulation-2013-1001/annex-I/chapter-27",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1001/annex-I/chapter-27.json",
  "legislation": "eur/2013/1001",
  "legislation_title": "Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I 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-2013-1001",
  "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\nConventional rate of duty (%)\nSupplementary unit\n2701\nCoal; briquettes, ovoids and similar solid fuels manufactured from coal\nCoal, whether or not pulverised, but not agglomerated\n27011100\nAnthracite\nFree\n—\n270112\nBituminous coal\n27011210\nCoking coal\nFree\n—\n27011290\nOther\nFree\n—\n27011900\nOther coal\nFree\n—\n27012000\nBriquettes, ovoids and similar solid fuels manufactured from coal\nFree\n—\n2702\nLignite, whether or not agglomerated, excluding jet\n27021000\nLignite, whether or not pulverised, but not agglomerated\nFree\n—\n27022000\nAgglomerated lignite\nFree\n—\n27030000\nPeat (including peat litter), whether or not agglomerated\nFree\n—\n270400\nCoke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon\n27040010\nCoke and semi-coke of coal\nFree\n—\n27040030\nCoke and semi-coke of lignite\nFree\n—\n27040090\nOther\nFree\n—\n27050000\nCoal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons\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\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\n27071000\nBenzol (benzene)\n3\n—\n27072000\nToluol (toluene)\n3\n—\n27073000\nXylol (xylenes)\n3\n—\n27074000\nNaphthalene\nFree\n—\n27075000\nOther aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method\n3\n—\nOther\n27079100\nCreosote oils\n1,7\n—\n270799\nOther\nCrude oils\n27079911\nCrude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C\n1,7\n—\n27079919\nOther\nFree\n—\n27079920\nSulphuretted toppings; anthracene\nFree\n—\n27079950\nBasic products\n1,7\n—\n27079980\nPhenols\n1,2\n—\nOther\n27079991\nFor the manufacture of the products of heading 2803\nFree\n—\n27079999\nOther\n1,7\n—\n2708\nPitch and pitch coke, obtained from coal tar or from other mineral tars\n27081000\nPitch\nFree\n—\n27082000\nPitch coke\nFree\n—\n270900\nPetroleum oils and oils obtained from bituminous minerals, crude\n27090010\nNatural gas condensates\nFree\n—\n27090090\nOther\nFree\n—\n2710\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; waste oils\nPetroleum 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\n271012\nLight oils and preparations\n27101211\nFor undergoing a specific process\n4,7\n—\n27101215\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11\n4,7\n—\nFor other purposes\nSpecial spirits\n27101221\nWhite spirit\n4,7\n—\n27101225\nOther\n4,7\n—\nOther\nMotor spirit\n27101231\nAviation spirit\n4,7\n—\nOther, with a lead content\nNot exceeding 0,013 g per litre\n27101241\nWith an octane number (RON) of less than 95\n4,7\n1 000 l\n27101245\nWith an octane number (RON) of 95 or more but less than 98\n4,7\n1 000 l\n27101249\nWith an octane number (RON) of 98 or more\n4,7\n1 000 l\nExceeding 0,013 g per litre\n27101251\nWith an octane number (RON) of less than 98\n4,7\n1 000 l\n27101259\nWith an octane number (RON) of 98 or more\n4,7\n1 000 l\n27101270\nSpirit type jet fuel\n4,7\n—\n27101290\nOther light oils\n4,7\n—\n271019\nOther\nMedium oils\n27101911\nFor undergoing a specific process\n4,7\n—\n27101915\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11\n4,7\n—\nFor other purposes\nKerosene\n27101921\nJet fuel\n4,7\n—\n27101925\nOther\n4,7\n—\n27101929\nOther\n4,7\n—\nHeavy oils\nGas oils\n27101931\nFor undergoing a specific process\n3,5\n—\n27101935\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31\n3,5\n—\nFor other purposes\n27101943\nWith a sulphur content not exceeding 0,001 % by weight\n3,5\n—\n27101946\nWith a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight\n3,5\n—\n27101947\nWith a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight\n3,5\n—\n27101948\nWith a sulphur content exceeding 0,1 % by weight\n3,5\n—\nFuel oils\n27101951\nFor undergoing a specific process\n3,5\n—\n27101955\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51\n3,5\n—\nFor other purposes\n27101962\nWith a sulphur content not exceeding 0,1 % by weight\n3,5\n—\n27101964\nWith a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight\n3,5\n—\n27101968\nWith a sulphur content exceeding 1 % by weight\n3,5\n—\nLubricating oils; other oils\n27101971\nFor undergoing a specific process\n3,7\n—\n27101975\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71\n3,7\n—\nFor other purposes\n27101981\nMotor oils, compressor lube oils, turbine lube oils\n3,7\n—\n27101983\nLiquids for hydraulic purposes\n3,7\n—\n27101985\nWhite oils, liquid paraffin\n3,7\n—\n27101987\nGear oils and reductor oils\n3,7\n—\n27101991\nMetal-working compounds, mould-release oils, anti-corrosion oils\n3,7\n—\n27101993\nElectrical insulating oils\n3,7\n—\n27101999\nOther lubricating oils and other oils\n3,7\n—\n271020\nPetroleum 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\nGas oils\n27102011\nWith a sulphur content not exceeding 0,001 % by weight\n3,5\n—\n27102015\nWith a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight\n3,5\n—\n27102017\nWith a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight\n3,5\n—\n27102019\nWith a sulphur content exceeding 0,1 % by weight\n3,5\n—\nFuel oils\n27102031\nWith a sulphur content not exceeding 0,1 % by weight\n3,5\n—\n27102035\nWith a sulphur content exceeding 0,1 % by weight but not exceeding 1 % by weight\n3,5\n—\n27102039\nWith a sulphur content exceeding 1 % by weight\n3,5\n—\n27102090\nOther oils\n3,7\n—\nWaste oils\n27109100\nContaining polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)\n3,5\n—\n27109900\nOther\n3,5\n—\n2711\nPetroleum gases and other gaseous hydrocarbons\nLiquefied\n27111100\nNatural gas\n0,7\nTJ\n271112\nPropane\nPropane of a purity of not less than 99 %\n27111211\nFor use as a power or heating fuel\n8\n—\n27111219\nFor other purposes\nFree\n—\nOther\n27111291\nFor undergoing a specific process\n0,7\n—\n27111293\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91\n0,7\n—\nFor other purposes\n27111294\nOf a purity exceeding 90 % but of less than 99 %\n0,7\n—\n27111297\nOther\n0,7\n—\n271113\nButanes\n27111310\nFor undergoing a specific process\n0,7\n—\n27111330\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10\n0,7\n—\nFor other purposes\n27111391\nOf a purity exceeding 90 % but of less than 95 %\n0,7\n—\n27111397\nOther\n0,7\n—\n27111400\nEthylene, propylene, butylene and butadiene\n0,7\n—\n27111900\nOther\n0,7\n—\nIn gaseous state\n27112100\nNatural gas\n0,7\nTJ\n27112900\nOther\n0,7\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\n0,7\n—\n27121090\nOther\n2,2\n—\n271220\nParaffin wax containing by weight less than 0,75 % of oil\n27122010\nSynthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560\nFree\n—\n27122090\nOther\n2,2\n—\n271290\nOther\nOzokerite, lignite wax or peat wax (natural products)\n27129011\nCrude\n0,7\n—\n27129019\nOther\n2,2\n—\nOther\nCrude\n27129031\nFor undergoing a specific process\n0,7\n—\n27129033\nFor undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31\n0,7\n—\n27129039\nFor other purposes\n0,7\n—\nOther\n27129091\nBlend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms\nFree\n—\n27129099\nOther\n2,2\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\n—\n27131200\nCalcined\nFree\n—\n27132000\nPetroleum bitumen\nFree\n—\n271390\nOther residues of petroleum oils or of oils obtained from bituminous minerals\n27139010\nFor the manufacture of the products of heading 2803\n0,7\n—\n27139090\nOther\n0,7\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\n—\n27149000\nOther\nFree\n—\n27150000\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)\nFree\n—\n27160000\nElectrical energy\nFree\n1 000 kWh",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "‘Free’ for uses other than for use as a power or heating fuel, subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1))."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Autonomous rate of duty: Free."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "See additional note 6 (CN)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Measured at a temperature of 15 °C."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Duty rate suspended, on an autonomous basis, for an indefinite period for gas oil having a sulphur content not exceeding 0,2 % by weight."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Customs duty autonomously suspended, for an indefinite period, on products destined for undergoing a specific process (TARIC code 2710 99 00 10). This suspension of customs duty is subject to the conditions laid down in the relevant provisions of the European Union being met (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1001/annex/I/chapter/27",
    "retrieved_at": "2026-11-01T14:48:20.040840+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."
}