# Customs tariff code 27: MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES…

> Customs tariff code 27 covers MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/27
- Reference data as at: 2026-07-01
- Customs code: 27
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Andorra | 0 % | Customs Union Duty |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| GSP - General arrangements | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| Tunisia | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |

## Compliance regimes

- CBAM: in scope (Electricity), partial only

## Notes that govern this classification

### Kapitel 27

1. Zu Kapitel 27 gehören nicht: a) isolierte chemisch einheitliche organische Verbindungen; chemisch reines Methan und Propan gehören jedoch zu Position 2711 (RV E2701A00); b) Arzneiwaren der Position 3003 oder 3004 (RV E2701B00); c) Mischungen ungesättigter Kohlenwasserstoffe der Position 3301, 3302 oder 3805 (RV E2701C00). 2. Unter der Bezeichnung „Erdöl und Öl aus bituminösen Mineralien" in der Position 2710 sind neben Erdöl und Öl aus bituminösen Mineralien auch ähnliche Öle sowie vorwiegend aus Mischungen ungesättigter Kohlenwasserstoffe bestehende Öle ohne Rücksicht auf das Herstellungsverfahren zu verstehen, in denen die nicht aromatischen Bestandteile im Gewicht gegenüber den aromatischen Bestandteilen überwiegen (RV E2702100). …

## Subdivisions of this code

- 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- 2702 Lignite, whether or not agglomerated, excluding jet
- 2703 Peat (including peat litter), whether or not agglomerated
- 2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
- 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
- 2706 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
- 2707 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
- 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
- 2709 Petroleum oils and oils obtained from bituminous minerals, crude
- 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
- 2711 Petroleum gases and other gaseous hydrocarbons
- 2712 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
- 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
- 2714 Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks
- 2715 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)
- 2716 Electrical energy

## Frequently asked questions

### What does customs tariff code 27 cover?

Code 27 covers MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 27?

TARIC holds no third-country rate of its own for 27. The rate follows from the declarable commodity code beneath it.

### How many digits does 27 have?

27 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 27?

The EBTI database currently holds no valid decisions on 27. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 27 covered by CBAM?

Yes. 27 appears in Annex I of the CBAM regulation (sector Electricity). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

### Does customs tariff code 27 change?

27 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/27.