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GOODS ACROSS BORDERS

HS HEADING 2706

Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

2706.00

Tar; distilled from coal, lignite or peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

Chapter 27 classification notes

Chapter 27 dominates global trade volumes. OPEC + sanctions context (Russian crude, Iranian crude, Venezuelan crude) heavily affect tariff and clearance treatment. Personal-import not relevant for chapter 27.

Frequent misclassification in this chapter

Lubricant base oils vs. lubricant preparations — 2710 vs. 3403; petrochemical feedstocks vs. finished plastic resins (2710 vs. Chapter 39).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 27

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog