HSN chapter guide
Chapter 27 — Mineral fuels & oils
115 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- 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; (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
- 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 distils at 300°C (Chapter 39).
- For the purposes of heading 27.10, 'waste oils' means waste containing mainly petroleum oils and oils obtained from bituminous minerals, whether or not mixed with water, including: (a) oils no longer fit for use as primary products; (b) sludge oils from storage tanks; (c) such oils in the form of emulsions in water or mixtures with water.
- 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%.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 2701 11 00 | Anthracite | 5% |
| 2701 12 10 | Coking coal | 5% |
| 2701 12 90 | Other | 5% |
| 2701 19 10 | Coking coal | 5% |
| 2701 19 20 | Steam coal | 5% |
| 2701 19 90 | Other | 5% |
| 2701 20 10 | Anthracite agglomerated | 5% |
| 2701 20 90 | Other | 5% |
| 2702 10 00 | Lignite, whether or not pulverised, but not agglomerated | 5% |
| 2702 20 00 | Agglomerated lignite | 5% |
| 2703 00 10 | Peat whether or not compressed into bales, but not agglomerated | 5% |
| 2703 00 90 | Other | 5% |
| 2704 00 10 | Retort carbon (gas carbon) | 5% |
| 2704 00 20 | Coke and semi-coke of lignite or of peat | 5% |
| 2704 00 30 | Hard coke of coal | 5% |
| 2704 00 40 | Soft coke of coal | 5% |
| 2704 00 90 | Other | 5% |
| 2705 00 00 | COAL GAS, WATER GAS, PRO-DUCER GAS AND SIMILAR GASES, OTHER THAN PETRO-LEUM GASES AND OTHER GASEOUS HYDROCARBONS | 5% |
| 2706 00 10 | Coal tar | 5% |
| 2706 00 90 | Other | 5% |
| 2707 10 00 | Benzol (benzene) | 2.5% |
| 2707 20 00 | Toluol (toluene) | 2.5% |
| 2707 30 00 | Xylol (xylenes) | 2.5% |
| 2707 40 00 | Naphthelene | 2.5% |
| 2707 50 00 | Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method) | 2.5% |
| 2707 91 00 | Creosote oils | 2.5% |
| 2707 99 00 | Other | 2.5% |
| 2708 10 10 | Obtained by blending with creosote oil or other coal tar distillates | 5% |
| 2708 10 90 | Other | 5% |
| 2708 20 00 | Pitch coke | 5% |
| 2709 00 10 | Petroleum crude | 5% |
| 2709 00 90 | Other | 0% |
| 2710 12 21 | Light naphtha | 2.5% |
| 2710 12 22 | Heavy naphtha | 2.5% |
| 2710 12 29 | Full range naphtha | 2.5% |
| 2710 12 31 | Solvent 60/80 | 5% |
| 2710 12 32 | Solvent 50/120 | 5% |
| 2710 12 39 | Solvent 145/205 | 5% |
| 2710 12 41 | Motor gasoline conforming to standard IS 2796 | 2.5% |
| 2710 12 42 | E 20 fuel conforming to standard IS 17021 | 2.5% |