Subheading · Chapter 27 · Section V, Mineral products
HS 2706 00Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Customs duty
- 5%
- 2 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2706 00 10 | Coal tar | 5% | 18% | kg |
| 2706 00 90 | Other | 5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 26 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially dis-tilled, including reconstituted | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2706 00, and China's below.
China: the same goods (2706 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2706 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2706.00.00.01 | "Carbon black oil" containing ≥50% anthracene oil & ≥40% pitch含蒽油≥50%及沥青≥40%的“炭黑油” | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 2706.00.00.90 | Other tars obtained from the distillation of coal, lignite or peat, and other mineral tars其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | ABNM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
2706.00.00Mineral tars, incl. those obtained by distillation of coal, lignite or peat
2706.00.00.01"Carbon black oil" containing ≥50% anthracene oil & ≥40% pitch含蒽油≥50%及沥青≥40%的“炭黑油”
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Appearance外观
- 3.Source来源
- 4.Ingredient content成分含量
- 5.Date of contract签约日期
- 6.Valuation date计价日期
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2706000001301"Carbon black oil" containing ≥50% anthracene oil and ≥40% pitch (Hazardous chemicals, flammable liquids)含蒽油≥50%及沥青≥40%的“炭黑油”(危险化学品,易燃液体)
- 2706000001302"Carbon black oil" containing ≥ 50% anthracene oil and ≥ 40% pitch (other chemical products)含蒽油≥50%及沥青≥40%的“炭黑油”(其他化工品)
- 2706000001998Carbon black oil, containing >=50% anthracene oil and >=40% pitch (other dangerous chemicals)含蒽油≥50%及沥青≥40%的“炭黑油”(其他危险化学品)
- 2706000001999"Carbon black oil" containing ≥50% anthracene oil and ≥40% pitch (other chemical products)含蒽油≥50%及沥青≥40%的“炭黑油”(其他化工产品)
2706.00.00.90Other tars obtained from the distillation of coal, lignite or peat, and other mineral tars其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油
Whether or not dehydrated or partially distilled, including reconstituted tars不论是否脱水或部分蒸馏,包括再造焦油
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Appearance外观
- 3.Source来源
- 4.Ingredient content成分含量
- 5.Date of contract签约日期
- 6.Valuation date计价日期
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2706000090101Other tars obtained from the distillation of coal, lignite or peat, and other mineral tars (whether or not dehydrated or partially distilled, including reconstituted tars) (coal tar)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(煤焦油)
- 2706000090102Other tars and mineral tars obtained from the distillation of coal, lignite or peat (whether or not dehydrated or partially distilled, including reconstituted tars) (other tars)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(其他焦油)
- 2706000090103Other tars and mineral tars obtained from the distillation of coal, lignite or peat (whether or not dehydrated or partially distilled, including reconstituted tars) (coal tar pitch)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(煤焦沥青)
- 2706000090104Other tars obtained from distillation of coal, lignite or peat, and other mineral tars (whether or not dehydrated or partially distilled, including reconstituted tars) (anthracene oil emulsion) (other dangerous chemicals)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(蒽油乳剂)(其他危险化学品)
- 2706000090105Other tars obtained from distillation of coal, lignite or peat, and other mineral tars (whether or not dehydrated or partially distilled, including reconstituted tars) (anthracene oil cream) (other dangerous chemicals)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(蒽油乳膏)(其他危险化学品)
- 2706000090301Other tars obtained from the distillation of coal, lignite or peat, and other mineral tars (whether or not dehydrated or partially distilled, including reconstituted tars) (hazardous chemical, flammable liquid)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(危险化学品,易燃液体)
- 2706000090302Other tars and mineral tars obtained from distillation of coal, lignite or peat (whether or not dehydrated or partially distilled, including reconstituted tars) (other chemicals)其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油(不论是否脱水或部分蒸馏,包括再造焦油)(其他化工品)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.