Heading · Chapter 27 · Section V, Mineral products
HS 2710Petroleum 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.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Customs duty
- 0% to 5%
- 52 tariff items
- GST now
- Outside GST
- or 5% or 18% for some goods
- Import policy
- Mostly Free
- STE: 20 items, Restricted: 7 items
- Export policy
- Mostly Free
- Restricted: 3 items
- Unit
- kg
- Duty in China
- 0% to 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 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 |
|---|---|---|---|---|
| 2710 12 | Light oils and preparations | 0% to 5% | Outside GST | kg |
| 2710 19 | Other | 2.5% to 5% | Outside GST | kg |
| 2710 20 | 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, containing biodiesel, other than waste oils | 2.5% to 5% | Outside GST | kg |
| 2710 91 00 | Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 5% | Outside GST | kg |
| 2710 99 00 | Other | 5% | Outside GST | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 52 tariff items: 0% to 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: 28 tariff items
- STE: 20 tariff items
- Restricted: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now Outside GST, or 5% or 18% for some goods.
- Until 21 September 2025 Outside GST, or 5% or 18% for some goods.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 207 | (a) Kerosene oil PDS, (b) The fo llowing bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 29 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) | 18% |
| Section 5(2) of the Integrated Goods and Services Tax Act, 2017Schedule 5(2), S.No. 2 | High speed diesel, motor spirit (commonly known as petrol) and aviation turbine fuel | Outside GST |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 204 | Bio-gas | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | Outside GST, or 5% or 18% | Section 5(2) of the Integrated Goods and Services Tax Act, 2017; 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | Outside GST, or 5% or 18% | 9/2025-Integrated Tax (Rate); Section 5(2) of the Integrated Goods and Services Tax Act, 2017 |
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 |
|---|---|---|---|
| 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 | — | — |
| 271001 | Industrial/automotive lubricants | 1.2% | — |
| 271099 | Others | 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: 52 tariff items
- Restricted: 3 tariff items
China: the same goods (2710)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 29 in force and 23 expired under 2710. 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 |
|---|---|---|---|---|---|---|
| 2710.12.10.00 | Motor spirit and other light oils, not containing biodiesel车用汽油及航空汽油,不含生物柴油 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | 47ABxyvNM |
| 2710.12.20.00 | Naphtha, not containing biodiesel石脑油,不含生物柴油 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | 47ABxyvNM |
| 2710.12.30.00 | Rubber solvent oils, paint solvent oils, extraction solvent oils, not containing biodiesel橡胶溶剂油、油漆溶剂油、抽提溶剂油,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 2710.12.91.01 | Nonene, not containing biodiesel壬烯,不含生物柴油 | 4%China's provisional rate, lower than MFN | 9% | 13% | 0% | 4AxyM |
| 2710.12.91.90 | Other nonene, not containing biodiesel其他壬烯,不含生物柴油 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 0% | 4AxyM |
| 2710.12.99.10 | Mixtures of isopentene isomers, not containing biodiesel异戊烯同分异构体混合物,不含生物柴油 | 5%China's provisional rate, lower than MFN | 9% | 13% | 0% | 4AxyM |
| 2710.12.99.20 | Release agents脱模剂 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 0% | 4AxyM |
| 2710.12.99.90 | Other light oils and preparations, excluding biodiesel其他轻油及制品,不含生物柴油 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 0% | 4AxyM |
| 2710.19.12.00 | Kerosene for lighting, not containing biodiesel灯用煤油,不含生物柴油 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 0% | 47ABxyvNM |
| 2710.19.13.00 | Bio-jet kerosene生物航空煤油 | 0%China's provisional rate, lower than MFN | 9% | 13% | 9% | 47ABxyv |
| 2710.19.14.00 | Other jet fuel, including petroleum and jet fuel extracted from bituminous minerals其他航空煤油,包括石油及从沥青矿物提取的航空煤油 | 0%China's provisional rate, lower than MFN | 9% | 13% | 9% | 47ABxyv |
| 2710.19.19.10 | Normal paraffins, not containing biodiesel正构烷烃,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4xy |
| 2710.19.19.20 | Isoparaffin solvents, not containing biodiesel异构烷烃溶剂,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4ABxyMN |
| 2710.19.19.90 | Other oils and products of kerosene fractions, not containing biodiesel其他煤油馏分的油及制品,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4ABxyNM |
| 2710.19.24.10 | Low-sulphur marine fuel oil (with a sulphur content not exceeding 0.5% m/m), not containing biodiesel低硫船用燃料油（硫含量不高于0.5% m/m）,不含生物柴油 | 3%China's provisional rate, lower than MFN | 6% | 13% | 0% | 47ABxyvNM |
| 2710.19.24.90 | Other fuel oils, not containing biodiesel其他燃料油,不含生物柴油 | 3%China's provisional rate, lower than MFN | 6% | 13% | 0% | 7ABvNM |
| 2710.19.25.00 | Hydrocarbon-based biodiesel烃基生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 9% | AB |
| 2710.19.26.00 | Other diesel oil其他柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 9% | 47ABxyv |
| 2710.19.91.00 | Lubricating oils, not containing biodiesel润滑油,不含生物柴油 | 5.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | 4AxyM |
| 2710.19.92.00 | Lubricating greases, not containing biodiesel润滑脂,不含生物柴油 | 5.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | 4AxyM |
| 2710.19.93.10 | Lubricating oil base oils, not containing biodiesel润滑油基础油,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4xy |
| 2710.19.93.90 | Other lubricating oil base oils, not containing biodiesel其他润滑油基础油,不含生物柴油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4xy |
| 2710.19.94.00 | Liquid paraffin and heavy liquid paraffin, not containing biodiesel液体石蜡和重质液体石蜡,不含生物柴油 | 5.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | ABNMRS |
| 2710.19.99.10 | White oil白油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | BN |
| 2710.19.99.20 | Wax oil, not containing biodiesel蜡油,不含生物柴油 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | 7ABvMN |
| 2710.19.99.90 | Other petroleum oils and oils obtained from bituminous minerals (excluding crude) and other goods not elsewhere specified or included, based on these oils其他石油及从沥青矿物提取的油类(但原油除外)以及以上述油为基本成分的其他税目未列名制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | BN |
| 2710.20.00.00 | Petroleum oils and oils obtained from bituminous minerals and other products not elsewhere specified or included, with these oils as basic constituents石油及从沥青矿物提取的油类以及以上述油为基本成分的其他税目未列名制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4AxyM |
| 2710.91.00.00 | Waste oils containing polychlorinated biphenyls (PCBs) or polybrominated biphenyls (PBBs)含多氯联苯、多溴联苯的废油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 9 |
| 2710.99.00.00 | Other waste oils其他废油 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 9 |
- 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.
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.