Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

 

Chapter 27

 

Mineral fuels, mineral oils and products of their distillation;

bituminous substances; mineral waxes

 

Notes.


1. 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; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02, or 38.05.
2. 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 distills at 300 °C, after conversion to 1,013 millibars when a reduced pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils, and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.


1. 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%.

2. For the purposes of subheading 2701.12, "bituminous coal"
means coal having a volatile matter limit (on a dry, mineral matter-free basis) exceeding14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
3. For the purposes of subheadings 2707.10, 2707.20, 2707.30, and 2707.40, the terms "benzol (benzene)", "toluol (toluene) ", "xylol (xylenes)", and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes, or naphthalene, respectively.
4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90% or more by volume (including losses) distill at 210°C to the ISO 3405 method (equivalent to the ASTMD86 method).
5. For the purposes of the subheadings of heading 27.10, the “biodiesel” means mono- alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.



Explanatory remarks to Chapter 27


1- Importation of the items covered by headings No 27.0900,(with the exception of oils obtained from bituminous minerals) 271111,12,13,21,29 and 27101210 are subject to the approval of the Ministry of Petroleum. (excluding no. 27111110, 27111210, 27111310, 27112110, 27112910)
2-the rate of vat for au types of gasoline, aviation fuel and kerosene and gas oil and fuel oil based on article 16 and article 38 of the vat act (According to the rate of specific goods of the VAT)

 

Heading, Subheading No. Description
Remark

Preferential
Tariff
SUQ
Import duty
27  01 Coal;   briquettes,   ovoids   and   similar solid fuels manufactured from coal.        
  -  Coal,  whether  or  not  pulverize,  but  not agglomerated:        
2701  11 -- Anthracite        
2701  11  10 --- Containing volatile matter     Kg 5
2701  11  90 --- Other     Kg 5
2701  12  00 -- Bituminous coal     Kg 5
2701  19  00 -- Other coal     Kg 5
2701  20  00 - Briquettes, ovoids and similar solid fuels manufactured from coal     Kg 5
27  02 Lignite,  whether  or  not  agglomerated, excluding jet.        
2702  10  00 -  Lignite,  whether  or  not  pulverised,  but not agglomerated     Kg 5
2702  20  00 - Agglomerated lignite     Kg 5
2703  00 Peat  (including  peat  litter)  whether  or not agglomerated:        
2703  00  10 --- Pit mas     Kg 5
2703  00  90 --- Other     Kg 5
2704  00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.        
2704  00  10 --- For the manufacture of electerods     Kg 10
2704  00  20 --- Coke and semi-coke of lignite     Kg 10
2704  00  90 --- Other     Kg 10
2705  00  00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.     Kg 5
2706  00  00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.      Kg 5
27  07 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. 
       
2707  10  00 - Benzol (benzene)     Kg 5
2707  20  00 - Toluol (toluene)     Kg 5
2707  30  00 - Xylol (xylenes)     Kg 5
2707  40  00 - Naphthalene     Kg 5
2707  50  00 - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses)  distils  at  2500C  by  the  ISO3405 (equivalent to the ASTMD86 method)     Kg 5
  - Other:        
2707  91  00 -- Creosote oils     Kg 5
2707  99  00 -- Other     Kg 5
27  08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.        
2708  10  00 - Pitch     Kg 5
2708  20  00 - Pitch coke     Kg 5
2709  00 Petroleum  oils  and  oils  obtained  from bituminous minerals, crude. *      
2709 00  10 --- Gas liquidities     Kg 5
2709  00  90 --- Other     Kg 5
27  10 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, other than  those containing
biodiesel and other than  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, other than  those containing
biodiesel and other than waste oils:
       
2710  12 -- Light oils and preparations:        
2710  12  10 --- Gasoline *   Kg 5
2710  12  90  --- Other     Kg 5
2710  19 -- Other   2.7    
2710  19  10 --- Engine oils     Kg 40
2710  19  20 --- Grease     Kg 10
2710  19  30 --- Transformator oil (IIClass)     Kg 5
2710  19  40 --- Mine based oil     Kg 5
2710  19  50 ---Industrial oil     Kg 15
2710  19  90 --- Other     Kg 5
2710  20  00 -petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specifiled 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.
    Kg 5
  - Waste oils:        
2710  91  00 -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)     Kg 5
2710  99  00 -- Other     Kg 5
27  11 Petroleum   gases   and   other   gaseous hydrocarbons.        
  - Liquefied:        
2711  11 -- Natural gas        
2711  11  10 --- In containers of less than 1000 cm3     Kg 15
2711  11  90 --- Other     Kg 5
2711  12 -- Propane   2    
2711  12  10 --- In containers of less than 1000 cm3     Kg 15
2711  12  90  --- Other     Kg 5
2711  13   -- Butanes        
2711  13  10   --- In containers of less than 1000 cm3
 
    Kg 15
2711  13  90  --- Other     Kg 5
2711  14  -- Ethylene, propylene, butylene et butadiene        
2711  14  10  --- In containers of less than 1000 cm3     Kg 15
2711  14  90  --- Other     Kg 5
2711  19  -- Other        
2711  19  10  --- In containers of less than 1000 cm3     Kg 15
2711  19  90  --- Other     Kg 5
  - In gaseous state:         
2711  21   -- Natural gas        
2711  21  10  --- In containers of less than 1000 cm3 *   Kg 15
2711  21  90  --- Other     Kg 5
2711  29  -- Other        
2711  29  10 --- In containers of less than 1000 cm3     Kg 15
2711  29  90  --- Other     Kg 5
27  12 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. 
       
2712  10   - Petroleum jelly        
2712  10  10  --- Cable jelly     Kg 15
2712  10 90   --- Other     Kg 10
2712  20  00  - Paraffin wax containing by weight less than 0.75% of oil      Kg 10
2712  90  - Other         
2712  90  10  --- Paraffin wax containing by weight more than 0.75%  percent of oils     Kg 5
2712  90  20  --- Slack wax     Kg 5
2712  90  90  --- Other     Kg 5
27  13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.          
   - Petroleum coke:         
2713  11  00  -- Not calcined     Kg 5
2713  12  00  -- calcined     Kg 5
2713  20  00  - Petroleum bitumen     Kg 5
2713  90  00  - Other residues of Petroleum oils or of oils obtained from bituminous minerals     Kg 5
27  14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.        
2714  00  10 - Bituminous or oil shale and tar sands     Kg 5
2714  00  90 - Other     Kg 5
2715  00 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). 
       
2715  00  10 --- Bitumen enamel     Kg 10
2715  00  90 --- Other     Kg 5
2716  00  00 Electrical energy. (Optional heading)     1000
Kwh
5

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