HS Code 9903.27 : Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10) is 9903.27. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 99
Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
Heading 9903
Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
Subheading .27
.27
Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
9903270000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 9903.27.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 9903.27 →EU TARIC Declarable Commodity Lines (9903.27)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9903.27.01 | Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10) | 100% | Free | Rate on request | — |
| 9903.27.02 | Rare gases, other than argon (provided for in subheading 2804.29.00) | 100% | Free | Rate on request | — |
| 9903.27.03 | Germanium oxides and zirconium dioxide (provided for in subheading 2825.60.00) | 100% | Free | Rate on request | — |
| 9903.27.04 | Carbides of silicon (provided for in subheading 2849.20.10 or 2849.20.20) | 100% | Free | Rate on request | — |
| 9903.27.05 | Other mineral or chemical fertilizers, containing nitrates and phosphates (provided for in subheading 3105.51.00) | 100% | Free | Rate on request | — |
| 9903.27.06 | Pigments and preparations based on titanium dioxide (provided for in subheading 3206.11.00 or 3206.19.00) | 100% | Free | Rate on request | — |
| 9903.27.07 | Other uncoated, unbleached kraft paper and paperboard, in rolls or sheets, weighing 225 g/m2 or more (provided for in subheading 4804.51.00) | 100% | Free | Rate on request | — |
| 9903.27.08 | Other footwear with outer soles of rubber, plastics or composition leather and uppers of leather (provided for in subheading 6403.99.60, 6403.99.75 or 6403.99.90) | 100% | Free | Rate on request | — |
| 9903.27.09 | Other footwear with outer soles of rubber or plastics and uppers of textile materials, with open toes or open heels, or of the slip-on type (provided for in subheading 6404.19.35) | 100% | Free | Rate on request | — |
| 9903.27.10 | Diamonds, unsorted (provided for in subheading 7102.10.00) | 100% | Free | Rate on request | — |
| 9903.27.11 | Diamonds, nonindustrial (provided for in subheading 7102.31.00 or 7102.39.00) | 100% | Free | Rate on request | — |
| 9903.27.12 | Catalysts in the form of wire cloth or grill, of platinum (provided for in subheading 7115.10.00) | 100% | Free | Rate on request | — |
| 9903.27.13 | Unrefined copper; copper anodes for electrolytic refining (provided for in heading 7402.00.00) | 100% | Free | Rate on request | — |
| 9903.27.14 | Other unwrought aluminum alloys (provided for in subheading 7601.20.90) | 100% | Free | Rate on request | — |
| 9903.27.15 | Other refrigerating or freezing equipment; heat pumps (provided for in subheading 8418.69.00) | 100% | Free | Rate on request | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9903.01 | Subheading under Heading 9903 | Compare Subheading 9903.01 → |
| 9903.02 | Subheading under Heading 9903 | Compare Subheading 9903.02 → |
| 9903.03 | Subheading under Heading 9903 | Compare Subheading 9903.03 → |
| 9903.04 | Subheading under Heading 9903 | Compare Subheading 9903.04 → |
| 9903.05 | Subheading under Heading 9903 | Compare Subheading 9903.05 → |
| 9903.08 | Subheading under Heading 9903 | Compare Subheading 9903.08 → |
| 9903.17 | Subheading under Heading 9903 | Compare Subheading 9903.17 → |
| 9903.18 | Subheading under Heading 9903 | Compare Subheading 9903.18 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)?
Under WCO Harmonized System 2022 and European Union (TARIC), Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10) is classified under HS 9903.27 (Heading 9903, Chapter 99). The representative EU MFN general duty rate is 0.00 %.
How is HS 9903.27 distinguished within Heading 9903 (Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter)?
Heading 9903 covers Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter. Subheading 9903.27 specifically isolates Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9903.
What are the primary candidate subheadings related to HS 9903.27?
Related subheadings under Heading 9903 include 9903.01, 9903.02, 9903.03, 9903.04, 9903.05, 9903.08, 9903.17, 9903.18. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10) into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 9903.27 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Distillate and residual fuel oils (including blended fuel oils) and wastes of distillate and residual fuel oils (whether or not blended) (provided for in subheading 2710.19.06, 2710.19.11, 2710.20.05, 2710.20.10, 2710.99.05 or 2710.99.10)?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 9903.27?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
How is Import VAT assessed on HS 9903.27 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 9903.27?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 9903.27 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.