SH 2710 · Combustíveis e óleos minerais
Óleos de petróleo e combustíveis
Dados atualizados em 18 de outubro de 2026 · dados das listas 2026.10.2
Em resumo
A tarifa da UE sobre os óleos de petróleo e combustíveis do Mercosul, hoje de até 3,7%, chega a zero até 2030; a tarifa do Brasil sobre os óleos de petróleo e combustíveis de origem europeia, hoje de até 3,2%, chega a zero até 2036 (1 de 25 linhas está excluída).
Tarifas em resumo
Na UE, vindo do Mercosul
47 linhas tarifáriasTarifa preferencial 2026
0–3,7%
Isenção em todas as linhas com desgravação até
2030
Alíquota-base do acordo
3,5–4,7%
Tarifa NMF aplicada hoje
0–4,7%
No Brasil, vindo da UE
25 linhas tarifáriasTarifa preferencial 2026
0–5,4%
Isenção em todas as linhas com desgravação até
2036
Alíquota-base do acordo
0–20%
Tarifa NMF aplicada hoje
0–5,4%
Calcule a tarifa da sua operação
Abre a calculadora com a posição 2710 e o sentido do comércio já preenchidos.
Sobre este produto
Combustíveis, lubrificantes e outros óleos de petróleo entram em sua maioria isentos na UE desde o início, e o resto é desgravado em poucos anos. O Mercosul zera a maior parte das tarifas de imediato, desgrava uma linha e exclui outra. Os tributos sobre energia são separados da tarifa aduaneira.
Como a tarifa cai, ano a ano
Maior e menor tarifa ad valorem de cada ano entre as linhas que chegam a zero. Linhas excluídas ou só com cota mantêm a tarifa e não entram na conta.
Na UE, vindo do Mercosul
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 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 |
No Brasil, vindo da UE
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 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 |
Linhas por categoria de desgravação
A categoria define o ritmo do corte: 0 é isenção desde a entrada em vigor, 4 a 15 são os anos até zero, E é exclusão e as siglas indicam cotas ou tratamentos especiais.
Mercosul → UE
- 0× 33
- 4× 14
UE → Mercosul
- 0× 23
- 10× 1
- E× 1
Cotas tarifárias
Nenhuma cota tarifária se aplica a esta posição.
Tarifas em cada país do Mercosul
Cada membro tem sua própria alíquota-base e sua tarifa NMF aplicada. A preferência é calculada sobre a base ou sobre a tarifa aplicada quando ela é menor (art. 2.4(7) do acordo), por isso a tarifa atual pode variar entre os países.
| País | Alíquota-base | NMF aplicada | Preferencial 2026 | Zero até | Fonte da tarifa aplicada |
|---|---|---|---|---|---|
| Brasil | 0–20% | 0–5,4% | 0–5,4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), dados de 5 de outubro de 2026 |
| Argentina | 0–6% | 0–5,4% | 0–5,4% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, dados de 18 de outubro de 2026 |
| Uruguai | 0–6% | 0–5,4% | 0–5,4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), dados de 10 de fevereiro de 2025Cópia manualMais de 180 dias |
| Paraguai | 0–6% | 0–5,4% | 0–5,4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), dados de 4 de novembro de 2025Cópia manualMais de 180 dias |
Todas as linhas tarifárias
As descrições das linhas são o texto em inglês das listas (NC 2013 para a UE, NCM 2012 para o Mercosul).
Na UE, vindo do Mercosul: 47 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 2710 12 21 | White spirit | 4 | 4,7% | 4,7% | 3,7% | Isentoa partir de 2030 |
| 2710 12 25 | Special spirits (excl. white spirit) of petroleum or bituminous minerals | 4 | 4,7% | 4,7% | 3,7% | Isentoa partir de 2030 |
| 2710 12 31 | Aviation spirit | 4 | 4,7% | 4,7% | 3,7% | Isentoa partir de 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% | Isentoa partir de 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% | Isentoa partir de 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% | Isentoa partir de 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% | Isentoa partir de 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% | Isentoa partir de 2030 |
| 2710 12 70 | Jet fuel, spirit type (excl. aviation spirit) | 4 | 4,7% | 4,7% | 3,7% | Isentoa partir de 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% | Isentoa partir de 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 2710 19 21 | Jet fuel, kerosene type | 4 | 4,7% | Isento | Isento | Isentoa partir de 2030 |
| 2710 19 25 | Kerosene (excl. jet fuel) | 4 | 4,7% | 4,7% | 3,7% | Isentoa partir de 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% | Isentoa partir de 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | Isento | Isento | Isento |
| 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% | Isento | Isento | Isento |
| 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 % | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento |
| 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% | Isento | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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 % | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | – | Isento | Isento |
| 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% | Isentoa partir de 2030 |
| 2710 91 00 | Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] | 0 | 3,5% | 3,5% | Isento | Isento |
| 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% | Isento | Isento |
No Brasil, vindo da UE: 25 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 2710 12 10 | Commercial hexane | 0 | Isento | Isento | Isento | Isento |
| 2710 12 21 | Diisobutylene | 0 | Isento | Isento | Isento | Isento |
| 2710 12 29 | Other mixtures of alquilidenes | 0 | Isento | Isento | Isento | Isento |
| 2710 12 30 | Mineral spirits (white spirit) | 0 | Isento | Isento | Isento | Isento |
| 2710 12 41 | Naphtha for petrochemical | 0 | Isento | Isento | Isento | Isento |
| 2710 12 49 | Others naphthas, except for petrochemical | 0 | Isento | Isento | Isento | Isento |
| 2710 12 51 | Gasoline for aviation | 0 | Isento | Isento | Isento | Isento |
| 2710 12 59 | Other gasolines, except for aviation | 0 | Isento | Isento | Isento | Isento |
| 2710 12 60 | Mixture of hydrocarbons, acyclic and cyclic | 0 | Isento | Isento | Isento | Isento |
| 2710 12 90 | Other light oils and preparations | 0 | Isento | Isento | Isento | Isento |
| 2710 19 11 | Kerosene oils for aviation | 0 | Isento | Isento | Isento | Isento |
| 2710 19 19 | Other kerosene oils | 0 | Isento | Isento | Isento | Isento |
| 2710 19 21 | Diesel oil | 0 | Isento | Isento | Isento | Isento |
| 2710 19 22 | Fuel oil | 0 | Isento | Isento | Isento | Isento |
| 2710 19 29 | Other fuel oils | 0 | Isento | Isento | Isento | Isento |
| 2710 19 31 | Lubricating oils without addictive | 0 | Isento | Isento | Isento | Isento |
| 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% | Isentoa partir de 2036 |
| 2710 19 92 | Liquids for hydraulic transmissions | 0 | Isento | Isento | Isento | Isento |
| 2710 19 93 | Oils for electric isolation | 0 | Isento | Isento | Isento | Isento |
| 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 | Isento | Isento | Isento | Isento |
| 2710 19 99 | Oils of petroleum or of betuminous minerals | 0 | Isento | Isento | Isento | Isento |
| 2710 20 00 | Petroleum oil or bituminous oils (except crude oil) | 0 | Isento | Isento | Isento | Isento |
| 2710 91 00 | Wastes of oils containing biphenyls, etc. | 0 | Isento | Isento | Isento | Isento |
| 2710 99 00 | Other wastes of oils | 0 | Isento | Isento | Isento | Isento |
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Todas as posições do capítulo 27: Combustíveis e óleos minerais
Dados e método
Calculado com o motor da calculadora a partir das listas do acordo (Anexo 2-A) e dos arquivos de tarifas aplicadas, para o ano 2026 do acordo. Os números Mercosul → UE consideram origem brasileira, o que só pesa nas poucas cotas por país; os números UE → Mercosul são do Brasil, salvo indicação na tabela por país.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 de outubro de 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 de outubro de 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 de outubro de 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 de fevereiro de 2025 · Cópia manual · Mais de 180 dias
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 de novembro de 2025 · Cópia manual · Mais de 180 dias
São estimativas, não aconselhamento jurídico ou aduaneiro. Confira as listas oficiais antes de usar uma tarifa.