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- 5 : Mineral Products » Chapter 27 : Mineral fuels, mineral oils
and products of their distillation; bituminous substances; mineral waxes
Notes:
1. This Chapter does not cover :
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11;
(b) Medicaments of heading No. 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05.
2. References in heading No. 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 that the weight 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% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
Sub-heading Notes:
1. For the purposes of sub-heading No. 2701.11 "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2. For the purposes of sub-heading No. 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% 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 sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products, which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 27.01 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | |||
| - Coal, whether or not pulverised, but not agglomerated : | ||||
| 2701.11 | -- Anthracite | 25% | ||
| 2701.12 | -- Bituminous coal | 55% | ||
| 2701.19 | -- Other coal | 25% | ||
| 2701.20 | - Briquettes, ovoids and similar solid fuels manufactured from coal | 15% | ||
| 27.02 | Lignite, whether or not agglomerated, excluding jet | |||
| 2702.10 | - Lignite, whether or not pulverised, but not agglomerated | 15% | ||
| 2702.20 | - Agglomerated lignite | 15% | ||
| 27.03 | 2703.00 | Peat (including peat litter), whether or not agglomerated | 15% | |
| 27.04 | 2704.00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 15% | |
| 27.05 | 2705.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 35% | |
| 27.06 | 2706.00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 35% | |
| 27.07 | Oils 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 | |||
| 2707.10 | - Benzole | 35% | ||
| 2707.20 | -Toluole | 35% | ||
| 2707.30 | - Xylole | 35% | ||
| 2707.40 | - Naphthalene | 25% | ||
| 2707.50 | - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ASTM D 86 method | 35% | ||
| 2707.60 | - Phenols | 25% | ||
| - Other : | ||||
| 2707.91 | -- Creosote oils | 35% | ||
| 2707.99 | -- Other | 35% | ||
| 27.08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | |||
| 2708.10 | - Pitch | 35% | ||
| 2708.20 | - Pitch coke | 35% | ||
| 27.09 | 2709.00 | Petroleum oils and oils obtained from bituminous minerals, crude | 15% | |
| 27.10 | 2710.00 | Petroleum 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 | 35% | |
| 27.11 | Petroleum gases and other gaseous hydrocarbons | |||
| - Liquefied: | ||||
| 2711.11 | -- Natural gas | 10% | ||
| 2711.12 | -- Propane | 10% | ||
| 2711.13 | --Butanes | 10% | ||
| 2711.14 | -- Ethylene, propylene, butylene and butadiene | 10% | ||
| 2711.19 | --Other | 10% | ||
| - In gaseous state : | ||||
| 2711.21 | --Natural gas | 10% | ||
| 2711.29 | -- Other | 10% | ||
| 27.12 | Petroleum 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 | |||
| 2712.10 | -Petroleum jelly | 25% | ||
| 2712.20 | - Paraffin wax containing by weight less than 0.75% of oil | 25% | ||
| 2712.90 | -Other | 25% | ||
| 27.13 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | |||
| - Petroleum coke: | ||||
| 2713.11 | --Not calcined | 25% | ||
| 2713.12 | --Calcined | 25% | ||
| 2713.20 | - Petroleum bitumen | 25% | ||
| 2713.90 | - Other residues of petroleum oils or of oils obtained from bituminous minerals | 25% | ||
| 27.14 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | |||
| 2714.10 | - Bituminous or oil shale and tar sands | 10% | ||
| 2714.90 | - Other | 10% | ||
| 27.15 | 2715.00 | Bituminous 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) | 25% | |
| 27.16 | 2716.00 | Electrical energy | Free | |
