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 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 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 distills 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 the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, 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%.
2. For the purposes of subheading 2701.12, "bituminous coal"
means coal having a volatile matter limit (on a dry, mineral matter-free basis) exceeding14% 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% by weight of benzene, toluene, xylenes, or naphthalene, respectively.
4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90% or more by volume (including losses) distill at 210°C to the ISO 3405 method (equivalent to the ASTMD86 method).
5. For the purposes of the subheadings of heading 27.10, the “biodiesel” means mono- alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.
Explanatory remarks to Chapter 27
1- Importation of the items covered by headings No 27.0900,(with the exception of oils obtained from bituminous minerals) 271111,12,13,21,29 and 27101210 are subject to the approval of the Ministry of Petroleum. (excluding no. 27111110, 27111210, 27111310, 27112110, 27112910)
2-the rate of vat for au types of gasoline, aviation fuel and kerosene and gas oil and fuel oil based on article 16 and article 38 of the vat act (According to the rate of specific goods of the VAT)
| Heading, Subheading No. | Description | Remark | Preferential Tariff | SUQ | Import duty |
| 27 01 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal. | ||||
| - Coal, whether or not pulverize, but not agglomerated: | |||||
| 2701 11 | -- Anthracite | ||||
| 2701 11 10 | --- Containing volatile matter | Kg | 5 | ||
| 2701 11 90 | --- Other | Kg | 5 | ||
| 2701 12 00 | -- Bituminous coal | Kg | 5 | ||
| 2701 19 00 | -- Other coal | Kg | 5 | ||
| 2701 20 00 | - Briquettes, ovoids and similar solid fuels manufactured from coal | Kg | 5 | ||
| 27 02 | Lignite, whether or not agglomerated, excluding jet. | ||||
| 2702 10 00 | - Lignite, whether or not pulverised, but not agglomerated | Kg | 5 | ||
| 2702 20 00 | - Agglomerated lignite | Kg | 5 | ||
| 2703 00 | Peat (including peat litter) whether or not agglomerated: | ||||
| 2703 00 10 | --- Pit mas | Kg | 5 | ||
| 2703 00 90 | --- Other | Kg | 5 | ||
| 2704 00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. | ||||
| 2704 00 10 | --- For the manufacture of electerods | Kg | 10 | ||
| 2704 00 20 | --- Coke and semi-coke of lignite | Kg | 10 | ||
| 2704 00 90 | --- Other | Kg | 10 | ||
| 2705 00 00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. | Kg | 5 | ||
| 2706 00 00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. | Kg | 5 | ||
| 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 00 | - Benzol (benzene) | Kg | 5 | ||
| 2707 20 00 | - Toluol (toluene) | Kg | 5 | ||
| 2707 30 00 | - Xylol (xylenes) | Kg | 5 | ||
| 2707 40 00 | - Naphthalene | Kg | 5 | ||
| 2707 50 00 | - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 2500C by the ISO3405 (equivalent to the ASTMD86 method) | Kg | 5 | ||
| - Other: | |||||
| 2707 91 00 | -- Creosote oils | Kg | 5 | ||
| 2707 99 00 | -- Other | Kg | 5 | ||
| 27 08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars. | ||||
| 2708 10 00 | - Pitch | Kg | 5 | ||
| 2708 20 00 | - Pitch coke | Kg | 5 | ||
| 2709 00 | Petroleum oils and oils obtained from bituminous minerals, crude. | * | |||
| 2709 00 10 | --- Gas liquidities | Kg | 5 | ||
| 2709 00 90 | --- Other | Kg | 5 | ||
| 27 10 | 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: | * | |||
| - 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: | |||||
| 2710 12 | -- Light oils and preparations: | ||||
| 2710 12 10 | --- Gasoline | * | Kg | 5 | |
| 2710 12 90 | --- Other | Kg | 5 | ||
| 2710 19 | -- Other | 2.7 | |||
| 2710 19 10 | --- Engine oils | Kg | 40 | ||
| 2710 19 20 | --- Grease | Kg | 10 | ||
| 2710 19 30 | --- Transformator oil (IIClass) | Kg | 5 | ||
| 2710 19 40 | --- Mine based oil | Kg | 5 | ||
| 2710 19 50 | ---Industrial oil | Kg | 15 | ||
| 2710 19 90 | --- Other | Kg | 5 | ||
| 2710 20 00 | -petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specifiled 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. | Kg | 5 | ||
| - Waste oils: | |||||
| 2710 91 00 | -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | Kg | 5 | ||
| 2710 99 00 | -- Other | Kg | 5 | ||
| 27 11 | Petroleum gases and other gaseous hydrocarbons. | ||||
| - Liquefied: | |||||
| 2711 11 | -- Natural gas | ||||
| 2711 11 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 11 90 | --- Other | Kg | 5 | ||
| 2711 12 | -- Propane | 2 | |||
| 2711 12 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 12 90 | --- Other | Kg | 5 | ||
| 2711 13 | -- Butanes | ||||
| 2711 13 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 13 90 | --- Other | Kg | 5 | ||
| 2711 14 | -- Ethylene, propylene, butylene et butadiene | ||||
| 2711 14 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 14 90 | --- Other | Kg | 5 | ||
| 2711 19 | -- Other | ||||
| 2711 19 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 19 90 | --- Other | Kg | 5 | ||
| - In gaseous state: | |||||
| 2711 21 | -- Natural gas | ||||
| 2711 21 10 | --- In containers of less than 1000 cm3 | * | Kg | 15 | |
| 2711 21 90 | --- Other | Kg | 5 | ||
| 2711 29 | -- Other | ||||
| 2711 29 10 | --- In containers of less than 1000 cm3 | Kg | 15 | ||
| 2711 29 90 | --- Other | Kg | 5 | ||
| 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 | ||||
| 2712 10 10 | --- Cable jelly | Kg | 15 | ||
| 2712 10 90 | --- Other | Kg | 10 | ||
| 2712 20 00 | - Paraffin wax containing by weight less than 0.75% of oil | Kg | 10 | ||
| 2712 90 | - Other | ||||
| 2712 90 10 | --- Paraffin wax containing by weight more than 0.75% percent of oils | Kg | 5 | ||
| 2712 90 20 | --- Slack wax | Kg | 5 | ||
| 2712 90 90 | --- Other | Kg | 5 | ||
| 27 13 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. | ||||
| - Petroleum coke: | |||||
| 2713 11 00 | -- Not calcined | Kg | 5 | ||
| 2713 12 00 | -- calcined | Kg | 5 | ||
| 2713 20 00 | - Petroleum bitumen | Kg | 5 | ||
| 2713 90 00 | - Other residues of Petroleum oils or of oils obtained from bituminous minerals | Kg | 5 | ||
| 27 14 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. | ||||
| 2714 00 10 | - Bituminous or oil shale and tar sands | Kg | 5 | ||
| 2714 00 90 | - Other | Kg | 5 | ||
| 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). | ||||
| 2715 00 10 | --- Bitumen enamel | Kg | 10 | ||
| 2715 00 90 | --- Other | Kg | 5 | ||
| 2716 00 00 | Electrical energy. (Optional heading) | 1000 Kwh | 5 |