SA 2710 · Combustibles y aceites minerales
Aceites de petróleo y combustibles
Datos actualizados el 18 de octubre de 2026 · datos de las listas 2026.10.2
En resumen
El arancel de la UE sobre los aceites de petróleo y combustibles del Mercosur, hoy de hasta el 3,7 %, llega a cero a más tardar en 2030; el arancel de Brasil sobre los aceites de petróleo y combustibles de origen europeo, hoy de hasta el 3,2 %, llega a cero a más tardar en 2036 (1 de 25 líneas está excluida).
Aranceles de un vistazo
En la UE, desde el Mercosur
47 líneas arancelariasArancel preferencial 2026
0–3,7 %
Exento en todas las líneas con desgravación en
2030
Tasa base del acuerdo
3,5–4,7 %
Arancel NMF aplicado hoy
0–4,7 %
En Brasil, desde la UE
25 líneas arancelariasArancel preferencial 2026
0–5,4 %
Exento en todas las líneas con desgravación en
2036
Tasa base del acuerdo
0–20 %
Arancel NMF aplicado hoy
0–5,4 %
Calcule el arancel de su envío
Abre la calculadora con la partida 2710 y el sentido del comercio ya completados.
Sobre este producto
Los combustibles, lubricantes y otros aceites de petróleo entran en su mayoría libres en la UE desde el inicio, y el resto se desgrava en pocos años. El Mercosur elimina de inmediato la mayoría de sus aranceles, desgrava una línea y excluye otra. Los impuestos a la energía son aparte del arancel aduanero.
Cómo baja el arancel, año a año
Arancel ad valorem más alto y más bajo de cada año entre las líneas que llegan a cero. Las líneas excluidas o solo con contingente mantienen su arancel y no se incluyen.
En la UE, desde el Mercosur
| Año | Arancel ad valorem | Líneas exentas |
|---|---|---|
| 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 |
En Brasil, desde la UE
| Año | Arancel ad valorem | Líneas exentas |
|---|---|---|
| 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 |
Líneas por categoría de desgravación
La categoría fija el ritmo de la rebaja: 0 es exención desde la entrada en vigor, 4 a 15 son los años hasta cero, E es exclusión y las siglas indican contingentes o tratamientos especiales.
Mercosur → UE
- 0× 33
- 4× 14
UE → Mercosur
- 0× 23
- 10× 1
- E× 1
Contingentes arancelarios
Ningún contingente arancelario se aplica a esta partida.
Aranceles en cada país del Mercosur
Cada miembro tiene su propia tasa base y su arancel NMF aplicado. La preferencia se calcula sobre la base o sobre el arancel aplicado cuando es menor (art. 2.4(7) del acuerdo), así que el arancel actual puede variar entre países.
| País | Tasa base | NMF aplicado | Preferencial 2026 | Cero en | Fuente del arancel aplicado |
|---|---|---|---|---|---|
| Brasil | 0–20 % | 0–5,4 % | 0–5,4 % | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), datos del 5 de octubre de 2026 |
| Argentina | 0–6 % | 0–5,4 % | 0–5,4 % | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, datos del 18 de octubre de 2026 |
| Uruguay | 0–6 % | 0–5,4 % | 0–5,4 % | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), datos del 10 de febrero de 2025Copia manualMás de 180 días |
| Paraguay | 0–6 % | 0–5,4 % | 0–5,4 % | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), datos del 4 de noviembre de 2025Copia manualMás de 180 días |
Todas las líneas arancelarias
Las descripciones de las líneas son el texto en inglés de las listas (NC 2013 para la UE, NCM 2012 para el Mercosur).
En la UE, desde el Mercosur: 47 líneas
| Código | Descripción | Categoría | Base | NMF aplicado | 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 2710 12 21 | White spirit | 4 | 4,7 % | 4,7 % | 3,7 % | Exentodesde 2030 |
| 2710 12 25 | Special spirits (excl. white spirit) of petroleum or bituminous minerals | 4 | 4,7 % | 4,7 % | 3,7 % | Exentodesde 2030 |
| 2710 12 31 | Aviation spirit | 4 | 4,7 % | 4,7 % | 3,7 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 2030 |
| 2710 12 70 | Jet fuel, spirit type (excl. aviation spirit) | 4 | 4,7 % | 4,7 % | 3,7 % | Exentodesde 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 % | Exentodesde 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 2710 19 21 | Jet fuel, kerosene type | 4 | 4,7 % | Exento | Exento | Exentodesde 2030 |
| 2710 19 25 | Kerosene (excl. jet fuel) | 4 | 4,7 % | 4,7 % | 3,7 % | Exentodesde 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 % | Exentodesde 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | Exento | Exento | Exento |
| 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 % | Exento | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | Exento | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | – | Exento | Exento |
| 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 % | Exentodesde 2030 |
| 2710 91 00 | Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] | 0 | 3,5 % | 3,5 % | Exento | Exento |
| 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 % | Exento | Exento |
En Brasil, desde la UE: 25 líneas
| Código | Descripción | Categoría | Base | NMF aplicado | 2026 | Final |
|---|---|---|---|---|---|---|
| 2710 12 10 | Commercial hexane | 0 | Exento | Exento | Exento | Exento |
| 2710 12 21 | Diisobutylene | 0 | Exento | Exento | Exento | Exento |
| 2710 12 29 | Other mixtures of alquilidenes | 0 | Exento | Exento | Exento | Exento |
| 2710 12 30 | Mineral spirits (white spirit) | 0 | Exento | Exento | Exento | Exento |
| 2710 12 41 | Naphtha for petrochemical | 0 | Exento | Exento | Exento | Exento |
| 2710 12 49 | Others naphthas, except for petrochemical | 0 | Exento | Exento | Exento | Exento |
| 2710 12 51 | Gasoline for aviation | 0 | Exento | Exento | Exento | Exento |
| 2710 12 59 | Other gasolines, except for aviation | 0 | Exento | Exento | Exento | Exento |
| 2710 12 60 | Mixture of hydrocarbons, acyclic and cyclic | 0 | Exento | Exento | Exento | Exento |
| 2710 12 90 | Other light oils and preparations | 0 | Exento | Exento | Exento | Exento |
| 2710 19 11 | Kerosene oils for aviation | 0 | Exento | Exento | Exento | Exento |
| 2710 19 19 | Other kerosene oils | 0 | Exento | Exento | Exento | Exento |
| 2710 19 21 | Diesel oil | 0 | Exento | Exento | Exento | Exento |
| 2710 19 22 | Fuel oil | 0 | Exento | Exento | Exento | Exento |
| 2710 19 29 | Other fuel oils | 0 | Exento | Exento | Exento | Exento |
| 2710 19 31 | Lubricating oils without addictive | 0 | Exento | Exento | Exento | Exento |
| 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 % | Exentodesde 2036 |
| 2710 19 92 | Liquids for hydraulic transmissions | 0 | Exento | Exento | Exento | Exento |
| 2710 19 93 | Oils for electric isolation | 0 | Exento | Exento | Exento | Exento |
| 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 | Exento | Exento | Exento | Exento |
| 2710 19 99 | Oils of petroleum or of betuminous minerals | 0 | Exento | Exento | Exento | Exento |
| 2710 20 00 | Petroleum oil or bituminous oils (except crude oil) | 0 | Exento | Exento | Exento | Exento |
| 2710 91 00 | Wastes of oils containing biphenyls, etc. | 0 | Exento | Exento | Exento | Exento |
| 2710 99 00 | Other wastes of oils | 0 | Exento | Exento | Exento | Exento |
Productos relacionados
- 2836Carbonatos
- 2905Alcoholes acíclicos
- 2918Ácidos carboxílicos con funciones oxigenadas
- 2933Compuestos heterocíclicos nitrogenados
- 3002Vacunas, sangre y productos inmunológicos
- 3003Medicamentos a granel
Todas las partidas del capítulo 27: Combustibles y aceites minerales
Datos y método
Calculado con el motor de la calculadora a partir de las listas del acuerdo (Anexo 2-A) y los archivos de aranceles aplicados, para el año 2026 del acuerdo. Las cifras Mercosur → UE suponen origen brasileño, que solo importa en los pocos contingentes por país; las cifras UE → Mercosur son de Brasil, salvo que la tabla por país diga otra cosa.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 de octubre de 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 de octubre de 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 de octubre de 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 de febrero de 2025 · Copia manual · Más de 180 días
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 de noviembre de 2025 · Copia manual · Más de 180 días
Metodología y fuentes de datos
Son estimaciones, no asesoramiento jurídico ni aduanero. Consulte las listas oficiales antes de usar un arancel.