Tariff item · Chapter 27 · Section V, Mineral products
HS 2710 20 10Automotive diesel fuel, containing biodiesel,conforming to standard is 1459
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › 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. › 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
- Customs duty
- 2.5%
- Tariff rate
- GST now
- Outside GST
- or 5% or 18% for some goods
- Import policy
- Restricted
- With a condition
- Export policy
- Restricted
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 2.5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | Outside GST | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–EFTA TEPA52/2025-Customs | 0% | Norway |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 1% | Australia |
| India–EFTA TEPA51/2025-Customs | 2% | Switzerland, Iceland, Liechtenstein |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Petroleum & Explosives Safety Organization (PESO): a clearance or certificate before the goods arrive, under The Ammonium Nitrate Rules, 2012, The Explosives Act,1884, The Exploves Rules, 2008.
Documents: Licence to Import Ammonium Nitrate (licence Form P-5) (PESO); Licence to Import explsovies (Licence Form LE -8) (PESO).
"*As per ITC HS policy, import under this CTI is restricted. import of bio fuels for all purposes is also restricted. import will require import licence from dgft. refer DGFT notification no. 06/2015-2020 dt. 24-05-2019.* goods may be liable to addl. duty of customs @ 4% ad valorem.refer not.53/2017-cus dt.30.6.2017*Import, transport and storage of petroleum class-a (E.G. petrol, hexane, toluene, naphtha), class-b (E.G. low aromatic white sprit, hydrocarbon solvents, hsd, kerosene, mto etc.) and class-c requires a license from the chief controller of explosives, petroleum & explosive safety organization (pesa), nagpur. *specifications of containers used for storing the class a/b/c petroleum products should be as per the norms mentioned in the rule 4, 5 & 6 of petroleum rules, 2002.* kerosene or other petroleum products may also be misdeclared as low aromatic white/hydro carbon solvents/industrial mixture composition plus (imps) etc. ref dri alert circular 02/2020-ci DT 23.04.2020.*petroleum shall not be imported into india by sea/land except through the ports/places which are duly approved for this purpose by the ministry of shipping, government of india, in consultation with the chief controller and declared as customs ports by the commissioner of customs-refer petroleum rules 2002*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Restricted.
- Condition: Import is allowed only for non - fuel purposes subject to Actual User (AU) condition.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
*AS PER S.NO 115B OF SCHEDULE 2 OF ITC HS EXPORT POLICY, EXPORT OF PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70 PERCENT 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 IS RESTRICTED.EXPORT IS PERMITTED UNDER LICENSE ONLY FOR NON-FUEL PURPOSES. HOWEVER, EXPORT OF BIOFUEL FROM SPECIAL ECONOMIC ZONES (SEZ)/ EXPORT ORIENTED UNITS (EOUS), ARE ALLOWED FOR FUEL AS WELL AS NON FUEL PURPOSES WITHOUT ANY RESTRICTIONS WHEN PRODUCED USING ONLY IMPORTED FEED STOCK.REFER DGFT NOTN 29/2015-20 DTD 28.8.2018 AND NOTF NO 62/2015-20 DTD 22-03-23*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Restricted under DGFT 62/2015-20 of 22 Mar 2023.
- Condition: Export is permitted under Restricted Export Authorization only for non-fuel purposes. However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2710 20, and China's below.
China: the same goods (2710 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2710 20. 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 |
|---|---|---|---|---|---|---|
| 2710.20.00.00 | 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 |
- 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
2710.20.00Petroleum 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, containing biodiesel, but excluding waste oils
2710.20.00.00Petroleum 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
Containing <30% biodiesel, excluding waste oils含生物柴油<30%,废油除外
- Unit
- kg / L
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 1.2元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- 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.Use用途
- 3.Composition (including content of biodiesel)成分(包括生物柴油的含量)
- 4.Percentage content of mineral oils extracted from petroleum or bitumen从石油或沥青提取矿物油类的百分比含量
- 5.Date of contract签约日期
- 6.Valuation date计价日期
- 7.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- South Korea
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3.6%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Japan
- 4.1%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 2710200000301Petroleum oils and oils obtained from bituminous minerals (excl. crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals (containing biodiesel <30%, excl. waste oils) (dangerous chemicals, flammable liquids)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(按重量计≥70%)的其他税目未列名制品(含生物柴油<30%,废油除外)(危险化学品,易燃液体)
- 2710200000999Petroleum oils and oils obtained from bituminous minerals (excluding crude) and other products 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 products (containing <30% biodiesel, excluding waste oils)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(按重量计≥70%)的其他税目未列名制品(含生物柴油<30%,废油除外)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.