Chapter 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes.
1.- This Chapter does not cover :
(a)
(b)
(c)
Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;
Medicaments of heading 30.03 or 30.04; or
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 nonaromatic 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 300C, 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)
(b)
(c)
Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
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
Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills or 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) exceeding 14% 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) distil at 210C (ASTMD86
method).
Sri Lanka Customs National Import Tariff Guide
Section V
Chapter 27
Page 1
For the purposes of the subheadings of heading 27.10, the term 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.
HS
Hdg.
HS
Code
DESCRIPTION
I
C
L
Unit
5.-
Preferential Duty
AP
AD
BN
GT
IN
PK
SA
SF
SD
Gen.
Duty
V
A
T
P
A
L
N
B
T
Cess
Excise
(Spl. Prv.)
Levy
S
C
L
Coal; briquettes, ovoids and similar solid
fuels manufactured from coal.
27.01
Coal, whether or not pulverized, but not
agglomerated :
2701.11
--
Anthracite
kg
Free
Free
Free
Free
Ex
Free
Ex
2701.12
--
Bituminous coal
kg
Free
Free
Free
Free
Ex
Free
Ex
2701.19
--
Other coal
kg
Free
Free
Free
Free
Ex
Free
Ex
Briquettes, ovoids and similar solid fuels
manufactured from coal
kg
Free
Free
Free
Free
12%
5%
2%
2701.20
Lignite, whether or not agglomerated,
excluding jet.
27.02
2702.10
Lignite, whether or not pulverized, but not
agglomerated
kg
Free
Free
Free
Free
Free
12%
5%
2%
2702.20
Agglomerated lignite
kg
Free
Free
Free
Free
Free
12%
5%
2%
27.03
2703.00
Peat (including peat litter), whether or not
agglomerated.
kg
Free
Free
Free
Free
Free
Ex
5%
2%
27.04
2704.00
Coke and semi-coke of coal, of lignite or of
peat, whether or not agglomerated; retort
carbon.
kg
Free
Free
Free
Free
Free
12%
5%
2%
27.05
2705.00
Coal gas, water gas, producer gas and
similar gases, other than petroleum gases
and other gaseous hydrocarbons.
kg
Free
Free
Free
Free
Free
12%
5%
2%
Sri Lanka Customs National Import Tariff Guide
Section V
Chapter 27
Page 2
27.06
HS
Code
2706.00
Tar distilled from coal, from lignite or from
peat, and other mineral tars, whether or
not dehydrated or partially distilled,
including reconstituted tars.
I
C
L
Preferential Duty
AP
AD
BN
GT
IN
PK
kg
Free
SA
Gen.
Duty
V
A
T
P
A
L
N
B
T
Cess
SF
SD
Free
Free
Free
Free
12%
5%
2%
Excise
(Spl. Prv.)
Levy
S
C
L
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.
27.07
2707.10
Benzol (benzene)
kg
Free
Free
Free
Free
Free
12%
5%
2%
2707.20
Toluol (toluene)
kg
Free
Free
Free
Free
Free
12%
5%
2%
2707.30
Xylol (xylenes)
kg
Free
Free
Free
Free
Free
12%
5%
2%
2707.40
Naphthalene
kg
Free
Free
Free
Free
Free
12%
5%
2%
Other aromatic hydrocarbon mixtures of
which 65% or more by volume (including
losses) distils at 250oC by the ASTM D86
method
kg
Free
Free
Free
Free
Free
12%
5%
2%
2707.50
Other :
2707.91
--
Creosote oils
kg
Free
Free
Free
Free
Free
12%
5%
2%
2707.99
--
Other
kg
Free
Free
Free
Free
Free
12%
5%
2%
Pitch and pitch coke, obtained from coal
tar or from other mineral tars.
27.08
27.09
DESCRIPTION
Unit
HS
Hdg.
2708.10
Pitch
kg
Free
Free
Free
Free
Free
12%
5%
2%
2708.20
Pitch coke
kg
Free
Free
Free
Free
Free
12%
5%
2%
2709.00
Petroleum oils and oils obtained from
bituminous minerals, crude :
2709.00.10
---
Petroleum oils
kg
Free
Free
Free
Free
Ex
2%
Ex
2709.00.90
---
Other
kg
Free
Free
Free
Free
12%
5%
2%
Sri Lanka Customs National Import Tariff Guide
Section V
Chapter 27
Page 3
HS
Code
DESCRIPTION
I
C
L
Unit
HS
Hdg.
Preferential Duty
AP
AD
BN
GT
IN
PK
SA
SF
SD
Gen.
Duty
V
A
T
P
A
L
N
B
T
Cess
Excise
(Spl. Prv.)
Levy
S
C
L
Petroleum oils and oils obtained from
bituminous minerals, other than crude;
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;
waste oils.
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 :
2710.12
--
Light oils and preparations
2710.12.10
---
Aviation spirit
kg
Free
Ex
5%
Ex
2710.12.20
---
Petrol
kg
Rs.35/=
per l
Ex
5%
Ex
2710.12.30
---
Motor spirit other than petrol
kg
Free
12%
5%
Ex
2710.12.40
---
Spirit type jet fuel
kg
Free
Ex
5%
Ex
2710.12.90
---
Other
kg
15%
12%
5%
Ex
2710.19
--
Other
2710.19.10
---
Kerosene other than kerosene type jet
fuel
kg
Free
Ex
5%
Ex
2710.19.20
---
Kerosene type jet fuel
kg
Free
Ex
Ex
Ex
2710.19.30
---
Other medium oils and preparations
kg
15%
12%
5%
Ex
kg
Rs.15/=
per l
Ex
5%
Ex
kg
Free
12%
5%
Ex
Rs. 3.00
per l
2710.19.40
---
Gas oil / Diesel
2710.19.50
---
Narrow boiling range oils of distillation
range not exceeding a span of 500 C and
the flash point above 700 C
2710.19.60
---
Fuel oil
kg
Free
Ex
5%
Ex
2710.19.70
---
Lubricating oils (Base-oils) for the
preparation of lubricants
kg
15%
12%
5%
Ex
6%
2710.19.80
---
Lubricants
kg
25%
12%
5%
Ex
10%
Sri Lanka Customs National Import Tariff Guide
Rs. 27/=
per l
Section V
Chapter 27
Page 4
HS
Code
2710.19.90
DESCRIPTION
I
C
L
Unit
HS
Hdg.
kg
---
Other
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, containing biodiesel, other
than waste oils
Waste oils :
2710.91
--
Containing polychlorinated biphenyls
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls
(PBBs)
kg
2710.99
--
Other
kg
2710.20
Preferential Duty
AP
AD
BN
GT
IN
PK
SA
SF
SD
4.5%
Gen.
Duty
V
A
T
P
A
L
N
B
T
15%
12%
5%
Ex
Rs.15/=
per l
Ex
5%
Ex
15%
12%
5%
Ex
15%
12%
5%
Ex
Free
12%
5%
2%
Cess
Excise
(Spl. Prv.)
Levy
S
C
L
Petroleum gases and other gaseous
hydrocarbons.
27.11
Liquefied :
2711.11
--
Natural gas
kg
Free
2711.12
--
Propane
kg
Free
Free
Free
Ex
5%
2%
2711.13
--
Butanes
kg
Free
Free
Free
Ex
5%
2%
2711.14
--
Ethylene, propylene, butylene and
butadiene
kg
Free
Free
Free
12%
5%
2%
2711.19
--
Other :
2711.19.10
---
Liquefied Petroleum Gas
kg
Free
Free
Free
Ex
5%
2%
2711.19.90
---
Other
kg
Free
Free
Free
12%
5%
2%
Free
In gaseous state :
2711.21
--
Natural gas
kg
Free
Free
Free
12%
5%
2%
2711.29
--
Other
kg
Free
Free
Free
12%
5%
2%
Sri Lanka Customs National Import Tariff Guide
Section V
Chapter 27
Page 5
HS
Code
DESCRIPTION
I
C
L
Unit
HS
Hdg.
Preferential Duty
AP
AD
BN
GT
IN
PK
SA
SF
SD
Gen.
Duty
V
A
T
P
A
L
N
B
T
Cess
Excise
(Spl. Prv.)
Levy
S
C
L
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.
27.12
2712.10
Petroleum jelly
kg
7.5%
12%
5%
2%
2712.20
Paraffin wax containing by weight less
than 0.75% of oil
kg
7.5%
12%
5%
2%
2712.90
Other
kg
Free
Free
Free
12%
5%
2%
kg
Free
4.5%
15%
12%
5%
2%
Free
4.5%
15%
12%
5%
2%
Free
Free
Free
Ex
Ex
Ex
kg
Free
4.5%
15%
12%
5%
2%
Free
5%
Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils
obtained from bituminous minerals.
27.13
Petroleum coke :
2713.11
--
Not calcined
2713.12
--
Calcined
2713.20
Petroleum bitumen
2713.90
Other residues of petroleum oils or of oils
obtained from bituminous minerals
kg
L
kg
Free
Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites and
asphaltic rocks (+).
27.14
2714.10
Bituminous or oil shale and tar sands
kg
Free
Free
Free
Ex
Ex
Ex
2714.90
Other
kg
Free
Free
Free
Ex
Ex
Ex
27.15
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).
kg
Free
4.5%
15%
12%
5%
2%
27.16
2716.00
Electrical energy. (optional heading)
Free
Free
12%
5%
2%
Sri Lanka Customs National Import Tariff Guide
1000
kWh
Free
Free
Free
Section V
Chapter 27
Page 6
