Code 2707 99 · Heading 2707

Other aromatic-rich coal-tar distillation oils and products

This covers oils and other products made by distilling high-temperature coal tar, and similar products whose aromatic constituents are greater by weight than their non-aromatic constituents. It excludes chemically defined compounds, benzene, toluene, xylene, naphthalene, certain aromatic hydrocarbon mixtures, phenols and creosote oils.

For example

Other aromatic-rich oil from the distillation of high-temperature coal tar, not chemically defined and not a named excluded product
Other aromatic-rich product from the distillation of high-temperature coal tar, for which the aromatic constituents by weight are greater than the non-aromatic constituents, not otherwise specified

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See the official tariff text

Official tariff text

Oils and other products of the distillation of high temperature coal tars; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents (excl. chemically-defined compounds, benzol "benzene", toluol "toluene", xylol "xylenes", naphthalene, aromatic hydrocarbon mixtures of subheading 2707.50, and creosote oils)

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section V Mineral products
Is the product salt, sulphur, earth or stone, gypsum, lime or cement; an ore, slag or ash; or a mineral fuel, mineral oil, distillation product, bituminous substance or mineral wax?
✓
Step 2 · Chapter 27 Mineral fuels, mineral oils and products of their d… 3 of 3 chapters in section V
Which named product type is it: coal or coal briquettes; lignite or lignite briquettes; peat or peat briquettes; coke or semi-coke; coal gas or similar gas; coal, lignite or peat tar; products distilled from high-temperature coal tar; coal-tar pitch or other mineral-tar pitch; crude petroleum; petroleum oils or preparations containing at least 70% petroleum or similar crude oil, or waste oils; petroleum gas or other gaseous hydrocarbons; petroleum jelly or mineral wax; petroleum coke or other petroleum residues; natural bitumen or asphalt; bituminous mixtures; or electrical energy?
✓
Step 3 · Heading 2707 Oils and other products of the distillation of high… 7 of 16 headings under chapter 27
Which child category matches the product: benzene, toluene, xylenes, naphthalene with naphthalene content > 50% (except chemically defined), an aromatic hydrocarbon mixture by distillation according to ASTM D 86 max 65 vol% at >=250C including distillation loss, creosote oils, or another qualifying oil or product?
✓
Step 4 · Subheading 2707 99 Oils and other products of the distillation of high… 7 of 7 subheadings under heading 2707
Is it a light oil with at least 90% by volume distilled over up to 200°C; another light crude oil; anthracene or a sulfur-containing top fraction; a pyridine, quinoline, acridine or aniline base or another basic product; phenols containing over 50% phenol; a product for making carbon; or none of these?

Full 8-digit codes

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7 codes below this one

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Classification decides the rate here: from 0.0% to 3.0%.

2707 10 Benzol "benzene" containing > 50% of benzene (excl. chemically defined) 3.0%
2707 20 Toluol "toluene" containing > 50% of toluene (excl. chemically defined) 3.0%
2707 30 Xylol "xylenes" containing > 50% of xylenes (excl. chemically defined) 3.0%
2707 40 Naphthalene containing > 50% of naphthalene (excl. chemically defined) 0.0%
2707 50 Aromatic hydrocarbon mixtures of which >= 65% by volume, incl. losses, distils at 250°C by the ASTM D 86 method (excl. chemically defined compounds) 3.0%
2707 91 Creosote oils (excl. chemically defined) 1.7%
2707 99 Oils and other products of the distillation of high temperature coal tars; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents (excl. chemically-defined compounds, benzol "benzene", toluol "toluene", xylol "xylenes", naphthalene, aromatic hydrocarbon mixtures of subheading 2707.50, and creosote oils) you are here 0.0–1.7%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

27.07.9900

Other

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 9 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 7 codes at this level

Previous code 2707 91

Creosote oils (excl. chemically defined)

you are here 2707 99

Oils and other products of the distillation of high temperature coal …

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.