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 2710.19 — Other

HS code

2710.19.42 Other Diesel that contains sulphur exceeding 10 mg/kg(ppm) but not exceeding 500 mg/kg(ppm)

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Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, VAT

Last Verified Date - 1 October 2026

Common commodities

Medium Sulphur Automotive Gas Oil (10-500 ppm)Low Sulphur Diesel Fuel (10-500 ppm sulphur content)Diesel 100 ppm GradeAutomotive Diesel between 10 and 500 ppm sulphurGas Oil with 100-500 ppm sulphurMedium Sulfur Gas Oil (500 ppm max)Diesel Fuel (10-500 ppm)Automotive Diesel Oil Medium Sulphur ContentLSD - Low Sulphur Diesel (10-500 ppm sulphur)Gas Oil 10-500 ppm Sulfur