HS 2710 · Mineral fuels and oils
Petroleum oils and fuels
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur petroleum oils and fuels is up to 3.7% today and reaches zero by 2030; Brazil's duty on EU petroleum oils and fuels is up to 3.2% today and reaches zero by 2036 (1 of 25 lines is excluded).
Rates at a glance
Into the EU from Mercosur
47 tariff linesPreferential duty 2026
0–3.7%
Duty-free on all phased lines by
2030
Agreement base rate
3.5–4.7%
Applied MFN rate today
0–4.7%
Into Brazil from the EU
25 tariff linesPreferential duty 2026
0–5.4%
Duty-free on all phased lines by
2036
Agreement base rate
0–20%
Applied MFN rate today
0–5.4%
Work out the duty on your shipment
Opens the calculator with heading 2710 and the corridor filled in.
About this product
Fuels, lubricants and other petroleum oils mostly enter the EU duty-free from the start, and the rest are phased out within a few years. Mercosur drops most of its duties straight away, phases out one line and excludes another. Energy taxes are separate from customs duty.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–3.7% | 34 / 47 |
| 2027 | 0–2.8% | 34 / 47 |
| 2028 | 0–1.8% | 34 / 47 |
| 2029 | 0–0.9% | 34 / 47 |
| 2030 | 0% | 47 / 47 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–3.2% | 23 / 25 |
| 2027 | 0–2.9% | 23 / 25 |
| 2028 | 0–2.6% | 23 / 25 |
| 2029 | 0–2.2% | 23 / 25 |
| 2030 | 0–1.9% | 23 / 25 |
| 2031 | 0–1.6% | 23 / 25 |
| 2032 | 0–1.3% | 23 / 25 |
| 2033 | 0–0.9% | 23 / 25 |
| 2034 | 0–0.6% | 23 / 25 |
| 2035 | 0–0.3% | 23 / 25 |
| 2036 | 0% | 24 / 25 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 33
- 4× 14
EU → Mercosur
- 0× 23
- 10× 1
- E× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–20% | 0–5.4% | 0–5.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–6% | 0–5.4% | 0–5.4% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–6% | 0–5.4% | 0–5.4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–6% | 0–5.4% | 0–5.4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 47 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2710 12 11 | Light oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) | 0 | 4.7% | – | Free | Free |
| 2710 12 15 | Light oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) | 0 | 4.7% | – | Free | Free |
| 2710 12 21 | White spirit | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 25 | Special spirits (excl. white spirit) of petroleum or bituminous minerals | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 31 | Aviation spirit | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 41 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of < 95 (excl. containing biodiesel) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 45 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of ≥ 95 but < 98 (excl. containing biodiesel) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 49 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of ≥ 98 (excl. containing biodiesel) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 51 | Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" of < 98 (excl. aviation spirit) | 4 | 4.7% | – | 3.7% | Freefrom 2030 |
| 2710 12 59 | Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" of ≥ 98 (excl. aviation spirit) | 4 | 4.7% | – | 3.7% | Freefrom 2030 |
| 2710 12 70 | Jet fuel, spirit type (excl. aviation spirit) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 12 90 | Light oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. containing biodiesel, for undergoing chemical transformation, and special spirits, motor spirit and spirit type jet fuel) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 19 11 | Medium oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 0 | 4.7% | – | Free | Free |
| 2710 19 15 | Medium oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27) | 0 | 4.7% | – | Free | Free |
| 2710 19 21 | Jet fuel, kerosene type | 4 | 4.7% | Free | Free | Freefrom 2030 |
| 2710 19 25 | Kerosene (excl. jet fuel) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 19 29 | Medium oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. for undergoing chemical transformation, and kerosene) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 2710 19 31 | Gas oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 0 | 3.5% | – | Free | Free |
| 2710 19 35 | Gas oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. specific processes specified in Additional Note 5 to Chapter 27) | 0 | 3.5% | – | Free | Free |
| 2710 19 43 | Gas oils of petroleum or bituminous minerals, with a sulphur content of ≤ 0,001% by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 0 | 3.5% | – | Free | Free |
| 2710 19 46 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,001% but ≤ 0,002 %by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 0 | 3.5% | Free | Free | Free |
| 2710 19 47 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,002% but ≤ 0,1 %by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 0 | 3.5% | Free | Free | Free |
| 2710 19 48 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,1 %by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 0 | 3.5% | 0 % / 3.5 % | Free | Free |
| 2710 19 51 | Fuel oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) | 0 | 3.5% | – | Free | Free |
| 2710 19 55 | Fuel oils obtained from bituminous materials, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) | 0 | 3.5% | – | Free | Free |
| 2710 19 62 | Fuel oils obtained from bituminous materials, with a sulphur content of ≤ 0,1 %by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 0 | 3.5% | 3.5% | Free | Free |
| 2710 19 64 | Fuel oils obtained from bituminous materials, with a sulphur content of > 0,1% but ≤ 1 %by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 0 | 3.5% | – | Free | Free |
| 2710 19 68 | Fuel oils obtained from bituminous materials, with a sulphur content of > 1 %by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 0 | 3.5% | – | Free | Free |
| 2710 19 71 | Lubricating oils and other preparations containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 0 | 3.7% | – | Free | Free |
| 2710 19 75 | Lubricating oils and other preparations containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing chemical transformation (excl. specific processes specified in additional Note 5 to Chapter 27) | 0 | 3.7% | – | Free | Free |
| 2710 19 81 | Motor oils, compressor lube oils and turbine lube oils containing by weight ≥ 70% of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 83 | Liquids for hydraulic purposes containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 85 | White oils, liquid paraffin containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 87 | Gear oils and reductor oils containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 91 | Metalworking compounds, mould-release oils, anti-corrosion oils containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 93 | Electrical insulating oils containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 19 99 | Lubricating oils and other heavy oils and preparations n.e.s., containing by weight ≥ 70 %of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 0 | 3.7% | 3.7% | Free | Free |
| 2710 20 11 | Gas oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of ≤ 0,001 %by weight, containing biodiesel | 0 | 3.5% | Free | Free | Free |
| 2710 20 15 | Gas oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of > 0,001 %but ≤ 0,002 %by weight, containing biodiesel | 0 | 3.5% | – | Free | Free |
| 2710 20 17 | Gas oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of > 0,002 %but ≤ 0,1 %by weight, containing biodiesel | 0 | 3.5% | – | Free | Free |
| 2710 20 19 | Gas oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of > 0,1 %by weight, containing biodiesel | 0 | 3.5% | 0 % / 3.5 % | Free | Free |
| 2710 20 31 | Fuel oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of ≤ 0,1 %by weight, containing biodiesel | 0 | 3.5% | – | Free | Free |
| 2710 20 35 | Fuel oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of > 0,1 %but ≤ 1 %by weight, containing biodiesel | 0 | 3.5% | – | Free | Free |
| 2710 20 39 | Fuel oils of ≥ 70 %of petroleum or bituminous minerals, with a sulphur content of > 1 %by weight, containing biodiesel | 0 | 3.5% | – | Free | Free |
| 2710 20 90 | Oils of ≥ 70 %of petroleum or bituminous minerals, containing biodiesel (excl. gas oils and fuel oils) | 4 | 3.7% | 3.7% | 2.9% | Freefrom 2030 |
| 2710 91 00 | Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] | 0 | 3.5% | 3.5% | Free | Free |
| 2710 99 00 | Waste oils containing mainly petroleum or bituminous minerals (excl. those containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]) | 0 | 3.5% | 3.5% | Free | Free |
Into Brazil from the EU: 25 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2710 12 10 | Commercial hexane | 0 | Free | Free | Free | Free |
| 2710 12 21 | Diisobutylene | 0 | Free | Free | Free | Free |
| 2710 12 29 | Other mixtures of alquilidenes | 0 | Free | Free | Free | Free |
| 2710 12 30 | Mineral spirits (white spirit) | 0 | Free | Free | Free | Free |
| 2710 12 41 | Naphtha for petrochemical | 0 | Free | Free | Free | Free |
| 2710 12 49 | Others naphthas, except for petrochemical | 0 | Free | Free | Free | Free |
| 2710 12 51 | Gasoline for aviation | 0 | Free | Free | Free | Free |
| 2710 12 59 | Other gasolines, except for aviation | 0 | Free | Free | Free | Free |
| 2710 12 60 | Mixture of hydrocarbons, acyclic and cyclic | 0 | Free | Free | Free | Free |
| 2710 12 90 | Other light oils and preparations | 0 | Free | Free | Free | Free |
| 2710 19 11 | Kerosene oils for aviation | 0 | Free | Free | Free | Free |
| 2710 19 19 | Other kerosene oils | 0 | Free | Free | Free | Free |
| 2710 19 21 | Diesel oil | 0 | Free | Free | Free | Free |
| 2710 19 22 | Fuel oil | 0 | Free | Free | Free | Free |
| 2710 19 29 | Other fuel oils | 0 | Free | Free | Free | Free |
| 2710 19 31 | Lubricating oils without addictive | 0 | Free | Free | Free | Free |
| 2710 19 32 | Lubricating oils with addictive | E | 6% | 5.4% | 5.4% | 5.4% |
| 2710 19 91 | White mineral oils (of vaseline/paraffin) | 10 | 20% | 3.6% | 3.2% | Freefrom 2036 |
| 2710 19 92 | Liquids for hydraulic transmissions | 0 | Free | Free | Free | Free |
| 2710 19 93 | Oils for electric isolation | 0 | Free | Free | Free | Free |
| 2710 19 94 | Mixture of saturated acyclic and cyclic hydrocarbons derived from petroleum fractions, containing by weight less than 2 %of aromatic hydrocarbons, of which less than 90 %by volume distils ≥ 90 %, 210 ≤ pt < 360 ºC (according to the ASTM D 86 method, at 210 °C with a maximum end point of 360 °C | 0 | Free | Free | Free | Free |
| 2710 19 99 | Oils of petroleum or of betuminous minerals | 0 | Free | Free | Free | Free |
| 2710 20 00 | Petroleum oil or bituminous oils (except crude oil) | 0 | Free | Free | Free | Free |
| 2710 91 00 | Wastes of oils containing biphenyls, etc. | 0 | Free | Free | Free | Free |
| 2710 99 00 | Other wastes of oils | 0 | Free | Free | Free | Free |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.