Section V — Mineral products

Chapter 27 — Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Heading 2710 — 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; waste oils.

National subdivision 2710.1 — Petroleum 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:

Subheading

2710.12 Light oils and preparations

Common commodities

Light distilled aviation spiritHigh-grade motor petrol (gasoline)Spirit type jet fuel for aircraftPremium light solvent for industrial usePetroleum-derived cleaning agent (light distillate)Light gasoline for automobile enginesMedical oxygen substitute (light distillate)High octane rating fuel component (light distillate)Laboratory research solvent (light distillate)Fuel additive for improved engine performance (light distillate)

HS codes

Code	Description	Taxes
2710.12.10	Aviation spirit	Customs TaxCID, PAL, SSCL, VAT
2710.12.21	Petrol having Octane number of 92	Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2710.12.22	Petrol having Octane number of 95	Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2710.12.29	Other	Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2710.12.30	Motor spirit other than petrol	Customs TaxCID, PAL, SSCL, VAT
2710.12.40	Spirit type jet fuel	Customs TaxCID, PAL, SSCL, VAT
2710.12.90	Other	Customs TaxCID, PAL, SSCL, VAT