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Section V — Mineral Products

Section V
Mineral Products
Chapter 25
Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

Notes

1.

Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by floatation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided such addition does not render the product particularly suitable for specific use rather than for general use.

2.

This Chapter does not cover the following:

(a)

sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 28.02);

(b)

earth colours containing 70 per cent or more by mass of combined iron evaluated at Fe(2)O(3) (heading 28.21);

(c)

medicaments and other products of Chapter 30;

(d)

perfumery, cosmetic or toilet preparations (Chapter 33);

(e)

dolomite ramming mix (heading 38.16);

(f)

setts, curbstones and flagstones (heading 68.01), mosaic cubes and the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(g)

precious or semi-precious stones (heading 71.02 or 71.03);

(h)

cultured crystals (excluding optical elements) of a mass of not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(ij)

billiard chalks (heading 95.04); or

(k)

writing or drawing chalks and tailors' chalks (heading 96.09).

3.

Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

4.

Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceaus iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined)(excluding strontium oxide); broken pieces of pottery, brick or concrete.

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
2501.00.107Not for human consumptionkgfreefreefreefreefreefree
2501.00Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:
2501.00.905Otherkgfreefreefreefreefreefree
2502.003Unroasted iron pyriteskgfreefreefreefreefreefree
2503.007Sulphur of all kinds (excluding sublimed sulphur, precipitated sulphur and colloidal sulphur)kgfreefreefreefreefreefree
25.04Natural graphite:
2504.105In powder or in flakeskgfreefreefreefreefreefree
2504.901Otherkgfreefreefreefreefreefree
25.05Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26:
2505.109Silica sand and quartz sandkgfreefreefreefreefreefree
2505.905Otherkgfreefreefreefreefreefree
25.06Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2506.102Quartzkgfreefreefreefreefreefree
2506.207Quartzitekgfreefreefreefreefreefree
2507.001Kaolin and other kaolinic clays, whether or not calcinedkgfreefreefreefreefreefree
25.08Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:
2508.109Bentonitekgfreefreefreefreefreefree
2508.309Fire-claykgfreefreefreefreefreefree
2508.403Other clayskgfreefreefreefreefreefree
2508.508Andalusite, kyanite and sillimanitekgfreefreefreefreefreefree
2508.602Mullitekgfreefreefreefreefreefree
2508.707Chamotte or dinas earthskgfreefreefreefreefreefree
2509.009Chalkkgfreefreefreefreefreefree
25.10Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:
2510.103Ungroundkgfreefreefreefreefreefree
2510.208Groundkgfreefreefreefreefreefree
25.11Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16:
2511.107Natural barium sulphate (barytes)kgfreefreefreefreefreefree
2511.201Natural barium carbonate (witherite)kgfreefreefreefreefreefree
2512.006Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent relative density of 1 or lesskgfreefreefreefreefreefree
25.13Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:
2513.104Pumice stonekgfreefreefreefreefreefree
2513.209Emery, natural corundum, natural garnet and other natural abrasiveskgfreefreefreefreefreefree
2514.003Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapekgfreefreefreefreefreefree
25.15Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent relative density of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2515.1Marble and travertine:
2515.118Crude or roughly trimmedkgfreefreefreefreefreefree
2515.124Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapekgfreefreefreefreefreefree
2515.206Ecaussine and other calcareous monumental or building stone; alabasterkgfreefreefreefreefreefree
25.16Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2516.1Granite:
2516.111Crude or roughly trimmedkgfreefreefreefreefreefree
2516.128Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapekgfreefreefreefreefreefree
2516.209Sandstonekgfreefreefreefreefreefree
2516.901Other monumental or building stonekgfreefreefreefreefreefree
25.17Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:
2517.109Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treatedkgfreefreefreefreefreefree
2517.203Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10kgfreefreefreefreefreefree
2517.308Tarred macadamkgfreefreefreefreefreefree
2517.4Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated:
2517.419Of marblekgfreefreefreefreefreefree
2517.494Otherkgfreefreefreefreefreefree
25.18Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
2518.102Dolomite, not calcined or sinteredkgfreefreefreefreefreefree
2518.207Calcined or sintered dolomitekgfreefreefreefreefreefree
25.19Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure:
2519.106Natural magnesium carbonate (magnesite)kgfreefreefreefreefreefree
2519.902Otherkgfreefreefreefreefreefree
25.20Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:
2520.106Gypsum; anhydritekgfreefreefreefreefreefree
2520.200Plasterskgfreefreefreefreefreefree
2521.005Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cementkgfreefreefreefreefreefree
25.22Quicklime, slaked lime and hydraulic lime, (excluding calcium oxide and hydroxide of heading 28.25):
2522.103Quicklimekgfreefreefreefreefreefree
2522.208Slaked limekgfreefreefreefreefreefree
2522.302Hydraulic limekgfreefreefreefreefreefree
25.23Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:
2523.107Cement clinkerskgfreefreefreefreefreefree
2523.2Portland cement:
2523.218White cement, whether or not artificially colouredkgfreefreefreefreefreefree
2523.299Otherkgfreefreefreefreefreefree
2523.306Aluminous cementkgfreefreefreefreefreefree
2523.903Other hydraulic cementskgfreefreefreefreefreefree
25.24Asbestos:
2524.10.108Chrysotilekgfreefreefreefreefreefree
2524.10Crocidolite:
2524.10.906Otherkgfreefreefreefreefreefree
2524.90Other:
2524.90.015Actinolitekgfreefreefreefreefreefree
2524.90.023Anthophyllitekgfreefreefreefreefreefree
2524.90.045Tremolitekgfreefreefreefreefreefree
2524.90.031Amositekgfreefreefreefreefreefree
2524.90.902Otherkgfreefreefreefreefreefree
25.25Mica, including splittings; mica waste:
2525.104Crude mica and mica rifted into sheets or splittingskgfreefreefreefreefreefree
2525.209Mica powderkgfreefreefreefreefreefree
2525.303Mica wastekg10%freefreefree10%4%
25.26Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc:
2526.108Not crushed, not powderedkgfreefreefreefreefreefree
2526.202Crushed or powderedkgfreefreefreefreefreefree
2527.002527.00
2528.000Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 per cent of H3BO3 calculated on the dry masskgfreefreefreefreefreefree
25.29Feldspar; leucite; nepheline and nepheline syenite; fluorspar:
2529.109Feldsparkgfreefreefreefreefreefree
2529.2Fluorspar:
2529.216Containing by mass 97 per cent or less of calcium fluoridekgfreefreefreefreefreefree
2529.226Containing by mass more than 97 per cent of calcium fluoridekgfreefreefreefreefreefree
2529.308Leucite; nepheline and nepheline syenitekgfreefreefreefreefreefree
25.30Mineral substances not elsewhere specified or included:
2530.109Vermiculite, perlite and chlorites, unexpandedkgfreefreefreefreefreefree
2530.203Kieserite, epsomite (natural magnesium sulphates)kgfreefreefreefreefreefree
2530.905Otherkgfreefreefreefreefreefree
Chapter 26
Ores, Slag and Ash

Notes

1.

This Chapter does not cover the following:

(a)

slag or similar industrial waste prepared as macadam (heading 25.17);

(b)

natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(c)

sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

(d)

basic slag of Chapter 31;

(e)

slag wool, rock wool or similar mineral wools (heading 68.06);

(f)

waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or

(g)

copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.

For the purposes of headings 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.

Heading 26.20 applies only to the following:

(a)

slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals (excluding ash and residues from the incineration of municipal waste) (heading 26.21); and

(b)

slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes

1.

For the purposes of subheading 2620.21, "leaded gasoline sludges and leaded anti-knock compound sludges" mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2.

Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
26.01Iron ores and concentrates, including roasted iron pyrites:
2601.1Iron ores and concentrates (excluding roasted iron pyrites):
2601.112Non-agglomeratedkgfreefreefreefreefreefree
2601.129Agglomeratedkgfreefreefreefreefreefree
2601.200Roasted iron pyriteskgfreefreefreefreefreefree
2602.005Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 per cent or more, calculated on the dry masskgfreefreefreefreefreefree
2603.009Copper ores and concentrateskgfreefreefreefreefreefree
2604.002Nickel ores and concentrateskgfreefreefreefreefreefree
2605.006Cobalt ores and concentrateskgfreefreefreefreefreefree
2606.000Aluminium ores and concentrateskgfreefreefreefreefreefree
2607.003Lead ores and concentrateskgfreefreefreefreefreefree
2608.007Zinc ores and concentrateskgfreefreefreefreefreefree
2609.000Tin ores and concentrateskgfreefreefreefreefreefree
2610.000Chromium ores and concentrateskgfreefreefreefreefreefree
2611.004Tungsten ores and concentrateskgfreefreefreefreefreefree
26.12Uranium or thorium ores and concentrates:
2612.102Uranium ores and concentrateskgfreefreefreefreefreefree
2612.207Thorium ores and concentrateskgfreefreefreefreefreefree
26.13Molybdenum ores and concentrates:
2613.106Roastedkgfreefreefreefreefreefree
2613.902Otherkgfreefreefreefreefreefree
2614.005Titanium ores and concentrateskgfreefreefreefreefreefree
26.15Niobium, tantalum, vanadium or zirconium ores and concentrates:
2615.103Zirconium ores and concentrateskgfreefreefreefreefreefree
2615.905Otherkgfreefreefreefreefreefree
26.16Precious metal ores and concentrates:
2616.107Silver ores and concentrateskgfreefreefreefreefreefree
2616.903Otherkgfreefreefreefreefreefree
26.17Other ores and concentrates:
2617.100Antimony ores and concentrateskgfreefreefreefreefreefree
2617.907Otherkgfreefreefreefreefreefree
2618.008Granulated slag (slag sand) from the manufacture of iron or steelkgfreefreefreefreefreefree
2619.003Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steelkgfreefreefreefreefreefree
26.20Slag, ash and residues (excluding that from the manufacture of iron or steel), containing metals, arsenic or their compounds:
2620.1Containing mainly zinc:
2620.114Hard zinc spelterkgfreefreefreefreefreefree
2620.195Otherkgfreefreefreefreefreefree
2620.2Containing mainly lead:
2620.219Leaded gasoline sludges and leaded anti-knock compound sludgeskgfreefreefreefreefreefree
2620.298Otherkgfreefreefreefreefreefree
2620.307Containing mainly copperkgfreefreefreefreefreefree
2620.401Containing mainly aluminiumkgfreefreefreefreefreefree
2620.600Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compoundskgfreefreefreefreefreefree
2620.9Other:
2620.910Containing antimony, beryllium, cadmium, chromium or their mixtureskgfreefreefreefreefreefree
2620.991Otherkgfreefreefreefreefreefree
26.21Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste:
2621.101Ash and residues from the incineration of municipal wastekgfreefreefreefreefreefree
2621.908Otherkgfreefreefreefreefreefree
Chapter 27
Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes

Notes

1.

This Chapter does not cover the following:

(a)

separate chemically defined organic compounds, excluding pure methane and propane which are to be classified in heading 27.11;

(b)

medicaments of heading 30.03 or 30.04;or

(c)

mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2.

References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided the mass of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3.

For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a)

such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b)

sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of primary products; and

(c)

such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1.

For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 per cent.

2.

For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 per cent and a calorific value limit (on a moist, mineral- matter-free basis) equal to or greater than 5,833 kcal/kg.

3.

For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40, the terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50 per cent by mass of benzene, toluene, xylenes or naphthalene, respectively.

4.

For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90 per cent or more by volume (including losses) distil at 210°C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5.

For the purposes of the subheadings of heading 27.10, the term "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Additional Notes

1.

Specifications:

In this Chapter the following expressions shall be deemed to refer to hydrocarbon fuels and oils which are liquid at normal temperature and presure (20°C; one atmosphere) and which comply with all of the specifications hereunder assigned thereto or with any other specifications accepted or determined by the Commissioner (unless otherwise stated, the specification properties will be determined by the methods specified below) provided the intended uses of such fuels and oils are considered by the Commissioner in every case to be specified hereunder in respect of such fuels and oils.

Methods to determine Specification Properties:

Distillation:ASTM D86/IP123

Density:ASTM D1298/4052

Knock Rating:ASTM D2700/IP236

Smoke Point:ASTM D1322/IP57 Sulphur Content:ASTM D2622/IP336

Kinematic Viscosity:ASTM D445/IP71

Cetane Number:ASTM D613/IP41

Cetane Index:ASTM D976

Note:ASTM means American Society for Testing of Materials, United States of America; IP means Institute of Petroleum, United Kingdom

(a)

"Aviation Spirit", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in aircraft fitted with spark-ignition combustion piston engines

Distillation:

10 Per cent volume fraction evaporated below or at 75°C

40 Per cent volume fraction evaporated at or above 75°C

50 Per cent volume fraction evaporated below or at 105°C

90 Per cent volume fraction below or at 135°C

Knock Rating:Minimum 100

(b)

"Petrol", being products intended for use, put up for use or otherwise marketed or disposed of for use as fuel in spark-ignition, reciprocating or rotary internal combustion piston engines

Distillation:

10 Per cent volume fraction evaporated below or at 65°C

50 Per cent volume fraction evaporated at or above 77°C

50 Per cent volume fraction evapotated below or at 115°C

90 Per cent volume fraction evaporated below or at 185°C

Density at 20°C: Between 0,705 and 0,785 kg/li

Anti-knock additives: Less than 0,013 mg/li of organic compounds of lead.

(c)

Deleted

(d)

"Aviation kerosene", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in aircraft fitted with turbo-jets, turbo-propellers and other gas turbines

Distillation:

10 Per cent recovered below or at 205°C

End point not exceeding 300°C

Density at 20°C: Between 0,771 and 0,836 kg/li

Flash Point (IP170): Minimum 38°C

(e)

"Power kerosene",being products intended for use, advertised for use or otherwise marketed or disposed of for use as solvents or as fuel in spark-ignition reciprocating or rotary internal combustion piston engines

Distillation:

15 Per cent recovered below or at 175°C

50 Per cent recovered below or at 197°C 95 per cent recovered below or at 250°C

Flash Point (IP170): Minimum 23°C

(f)

"Illuminating kerosene", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel for illuminating or heating

Distillation:

Final boiling point not exceeding 280°C

Flash Point (IP170): Minimum 38°C

Smoke Point: Minimum 23 mm

Sulphur Content (ASTM D1320/D4294/IP107): Maximum 0,0510 per cent of the mass.

(g)

"Distillate fuel", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as fuel in compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

(i)

Generally used as automotive fuel and known as diesel fuel

Distillation: 90 Per cent recovered below or at 362°C

Density at 20°C: Minimum 0,800 kg/li

Flash Point (ASTM D93): Minimum 55°C

Kinematic Viscosity at 40°C: Between 2,2 and 5,3 mm²/s

Sulphur: Maximum 0,050 per cent of the mass

Cetane Number: Minimum 45

(ii)

Generally used as marine fuel and known as marine gas oil

Distillation:90 Per cent recovered below or at 367°C

Density at 20°C: Between 0,816 and 0,876 kg/li

Flash point (ASTM D93):Minimum 60°C

Kinematic Viscosity at 40°C: Between 2,2 and 6,0 mm²/s

Sulphur:Maximum 1,0 per cent of the mass

Cetane Index:Minimum 40

(iii)

Generally used as marine fuel and known as marine diesel oil

Density at 20°C: Between 0,836 and 0,896 kg/li

Flash Point (ASTM D93):Minimum 62°C

Kinematic Viscosity at 40°C: Between 2,2 and 10,0 mm²/s

Sulphur:Maximum 2,0 per cent of the mass

Cetane Index:Minimum 35

(h)

"Residual fuel oils", being products intended for use, advertised for use, put for use or otherwise marketed or disposed of for use in furnaces, boilers, ships and boats

Density at 20°C:Minimum 0,900 kg/li Flash Point (ASTM D93):Minimum 55°C

Kinematic Viscosity at 50°C:Minimum 24 mm²/s

(ij)

"Specified aliphatic hydrocarbon solvents", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as solvents or for other general uses

Distillation:

Initial boiling point exceeding 206°C

Final boiling point not exceeding 290°C

(k)

"White Spirits", being products intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as solvents or for other general uses

Distillation:

10 Per cent volume fraction evaporated below or at 165°C

90 Per cent evaporated below or at 195°C

Dry point not exceeding 205°C

2.(a)

The volume of any product in this Chapter, and similar hydrocarbons of Chapter 29, not packed, shall be measured at 20°C at sea level.

(b)

Evaporation is defined in per cent by volume.

(c)

"Marked" and "unmarked" goods are defined in section 37A(2).

(d)

The use of goods classified under 2710.12.07, 2710.12.15, 2710.12.26, 2710.12.37 and 2710.12.39 are subject to the provisions of section 37A of the rules.

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
27.01Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
2701.1Coal, whether or not pulverised, but not agglomerated:
2701.114Anthracitekgfreefreefreefreefreefree
2701.120Bituminous coalkgfreefreefreefreefreefree
2701.195Other coalkgfreefreefreefreefreefree
2701.202Briquettes, ovoids and similar solid fuels manufactured from coalkgfreefreefreefreefreefree
27.02Lignite, whether or not agglomerated, excluding jet:
2702.101Lignite, whether or not pulverised, but not agglomeratedkgfreefreefreefreefreefree
2702.206Agglomerated lignitekgfreefreefreefreefreefree
2703.000Peat (including peat litter), whether or not agglomeratedkgfreefreefreefreefreefree
2704.004Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbonkgfreefreefreefreefreefree
2705.008Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbonskgfreefreefreefreefreefree
2706.001Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tarskg20%freefreefree20%8%
27.07Oils and other products of the distillation of high temperature coal tar; similar products in which the mass of the aromatic constituents exceeds that of the non-aromatic constituents:
2707.108Benzol (benzene)lifreefreefreefreefreefree
2707.204Toluol (toluene)lifreefreefreefreefreefree
2707.309Xylol (xylenes)lifreefreefreefreefreefree
2707.403Naphthalenelifreefreefreefreefreefree
2707.508Other aromatic hydrocarbon mixtures of which 65 per cent or more by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method)li11c/lifreefreefree11c/li4,4c/li
2707.9Other:
2707.912Creosote oilslifreefreefreefreefreefree
2707.99.208Tar oilslifreefreefreefreefreefree
2707.99Other:
2707.99.100Phenolsli15%freefreefree13,5%6%
2707.99.909Otherli11c/lifreefreefree11c/li4,4c/li
27.08Pitch and pitch coke, obtained from coal tar or from other mineral tars:
2708.103Pitchkgfreefreefreefreefreefree
2708.208Pitch cokekgfreefreefreefreefreefree
2709.002Petroleum oils and oils obtained from bituminous minerals, crudekgfreefreefreefreefreefree
27.10Petroleum oils and oils obtained from bituminous minerals (excluding crude); preparations not elsewhere specified or included, containing by mass 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils:
2710.1Petroleum oils and oils obtained from bituminous minerals (excluding crude) and preparations not elsewhere specified or included, containing by mass 70 per cent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excluding those containing biodiesel and excluding waste oils):
2710.12Light oils and preparations:
2710.12.026Petrol, as defined in Additional Note 1(b)li0,091c/li0,091c/li0,091c/lifree0,091c/li0,0364c/li
2710.12.018Aviation spirit, as defined in Additional Note 1(a)lifreefreefreefreefreefree
2710.12.077Aviation kerosene, as defined in Additional Note 1(d)lifreefreefreefreefreefree
2710.12.093Power kerosene, as defined in Additional Note 1(e)lifreefreefreefreefreefree
2710.12.158Illuminating kerosene, as defined in Additional Note 1(f), markedlifreefreefreefreefreefree
2710.12.263Illuminating kerosene, as defined in Additional Note 1(f), unmarkedli0,183c/lifree0,183c/lifree0,183c/li0,0732c/li
2710.12.301Distillate fuel, as defined in Additional Note 1(g)li0,183c/li0,183c/li0,183c/lifree0,183c/li0,0732c/li
2710.12.352Residual fuel oils, as defined in Additional Note 1(h)lifreefreefreefreefreefree
2710.12.379Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1(ij), markedlifreefreefreefreefreefree
2710.12.395Specified aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij), unmarkedli0,183c/lifree0,183c/lifree0,183c/li0,0732c/li
2710.12.476Lubricating greasekg1,8c/kg with a maximum of 15%1,8c/kg with a maximum of 15%1,8c/kg with a maximum of 15%free1,8c/kg with a maximum of 15%0,72c/kg with a maximum of 6%
2710.12.459Mixed alkyleneskg10%10%10%free10%4%
2710.12.492Prepared lubricating oils, in containers holding less than 5 lili15%15%15%free15%6%
2710.12.409White spirits, as defined in Additional Note 1(k)li11c/li11c/li11c/lifree11c/li4,4c/li
2710.12.700Other insulating oil or dielectric oilli15%15%15%free15%6%
2710.12.522Other prepared lubricating oilsli0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%free0,55c/li with a maximum of 8%0,22c/li with a maximum of 3,2%
2710.12.557Base oils for prepared lubricating oil, manufactured by the refining of used lubricating oil or other used oilli0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%free0,55c/li with a maximum of 8%0,22c/li with a maximum of 3,2%
2710.12.573Other base oils for prepared lubricating oilli0,1c/li with a maximum of 8%0,1c/li with a maximum of 8%0,1c/li with a maximum of 8%free0,1c/li with a maximum of 8%0,04c/li with a maximum of 3,2%
2710.12.603Transformer oil and cable oillifreefreefreefreefreefree
2710.12.808Hydraulic transmission fluidsli15%15%15%free15%6%
2710.12.905Otherli11c/li11c/li11c/lifree11c/li4,4c/li
2710.19.071Aviation kerosene, as defined in Additional Note 1(d)lifreefreefreefreefreefree
2710.19.098Power kerosene, as defined in Additional Note 1(e)lifreefreefreefreefreefree
2710.19.497Prepared lubricating oils, in containers holding less than 5 lili15%15%15%free15%6%
2710.19.454Mixed alkyleneskg10%10%10%free10%4%
2710.19.396Specified hydrocarbon solvents, as defined in Additional Note 1(ij), unmarkedli0,183c/lifree0,183c/lifree0,183c/li0,0732c/li
2710.19.373Specific aliphatic hydrocarbons solvents, as defined in Additional Note 1(ij), markedlifreefreefreefreefreefree
2710.19.357Residual fuel oils, as defined in Additional Note 1(h)lifreefreefreefreefreefree
2710.19Other:
2710.19.306Distillate fuel, as defined in Additional Note 1(g)li0,183c/li0,183c/li0,183c/lifree0,183c/li0,0732c/li
2710.19.268Illuminating kerosene, as defined in Additional Note 1(f), unmarkedli0,183c/lifree0,183c/lifree0,183c/li0,0732c/li
2710.19.152Illuminating kerosene, as defined in Additional Note 1(f), markedlifreefreefreefreefreefree
2710.19.470Lubricating greasekg1,8c/kg with a maximum of 15%1,8c/kg with a maximum of 15%1,8c/kg with a maximum of 15%free1,8c/kg with a maximum of 15%0,72c/kg with a maximum of 6%
2710.201Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 per cent 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 oilskg11c/li11c/li11c/lifree11c/li4,4c/li
2710.19.527Other prepared lubricating oilsli0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%free0,55c/li with a maximum of 8%0,22c/li with a maximum of 3,2%
2710.19.551Base oils for prepared lubricating oil, manufactured by the refining of used lubricating oil or other used oilli0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%0,55c/li with a maximum of 8%free0,55c/li with a maximum of 8%0,22c/li with a maximum of 3,2%
2710.19.578Other base oils for prepared lubricating oilli0,1c/li with a maximum of 8%0,1c/li with a maximum of 8%0,1c/li with a maximum of 8%free0,1c/li with a maximum of 8%0,04c/li with a maximum of 3,2%
2710.19.608Transformer oil and cable oillifreefreefreefreefreefree
2710.19.705Other insulating oil or dielectric oilli15%15%15%free15%6%
2710.19.802Hydraulic transmission fluidsli15%15%15%free15%6%
2710.19.906Otherli11c/li11c/li11c/lifree11c/li4,4c/li
2710.9Waste oils:
2710.917Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)kgfreefreefreefreefreefree
2710.99.302Otherkgfreefreefreefreefreefree
2710.99.205Waste oil as defined in Note 3 (b)kgfreefreefreefreefreefree
2710.99.108Waste oil as defined in Note 3 (a)kgfreefreefreefreefreefree
2710.99Other:
27.11Petroleum gases and other gaseous hydrocarbons:
2711.1Liquefied:
2711.117Natural gaskgfreefreefreefreefreefree
2711.123Propanekgfreefreefreefreefreefree
2711.13.107In immediate packings of a content not exceeding 250 gkg15%freefreefree15%6%
2711.13Butanes:
2711.146Ethylene, propylene, butylene and butadienekgfreefreefreefreefreefree
2711.13.905Otherkgfreefreefreefreefreefree
2711.198Otherkgfreefreefreefreefreefree
2711.2In gaseous state:
2711.211Natural gaskgfreefreefreefreefreefree
2711.29.107Butanes, in immediate packings of a content not exceeding 250 gkg15%freefreefree15%6%
2711.29Other:
2711.29.908Otherkgfreefreefreefreefreefree
27.12Petroleum 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:
2712.10Petroleum jelly:
2712.10.101In immediate packings of a content not exceeding 5 kgkg20%freefreefree20%8%
2712.10.209In immediate packings of a content exceeding 5 kgkg12,5%freefreefree12,5%5%
2712.209Paraffin wax containing by mass less than 0,75 per cent of oilkgfreefreefreefreefreefree
2712.90Other:
2712.90.108Paraffin waxkgfreefreefreefreefreefree
2712.90.205Micro-crystalline waxkgfreefreefreefreefreefree
2712.90.302Montan waxkgfreefreefreefreefreefree
2712.90.507Slack waxkgfreefreefreefreefreefree
2712.90.906Otherkg15%15%15%free15%6%
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
2713.1Petroleum coke:
2713.114Not calcinedkgfreefreefreefreefreefree
2713.120Calcinedkgfreefreefreefreefreefree
2713.202Petroleum bitumenkg10%freefreefree7,5%4%
2713.904Other residues of petroleum oils or of oils obtained from bituminous mineralskg10%freefreefree10%4%
27.14Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks:
2714.101Bituminous or oil shale and tar sandskgfreefreefreefreefreefree
2714.90.202Bitumen and asphalt, containing 60 per cent or more by mass of mineral matterkg5%freefreefree3,75%2%
2714.90.105Bitumen and asphalt, containing less than 60 per cent by mass of mineral matterkg10%freefreefree7,5%4%
2714.90Other:
2714.90.903Otherkg10%freefreefree7,5%4%
2715.00.205Masticskg20%freefreefree20%8%
2715.00.108Emulsionskg20%freefreefree20%8%
2715.00Bituminous 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):
2715.00.906Otherkgfreefreefreefreefreefree
2716.004Electrical energy1000 kW.hfreefreefreefreefreefree

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