| Harmonised Commodity Description and Coding System (HS) - level 3 - Heading | 
                    2710 | 
                    Petroleum oils&oils obtained from bituminous minerals o/t crude etc | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101911 | 
                    Medium oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to chapter 27 | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101915 | 
                    Medium oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to chapter 27) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101921 | 
                    Jet fuel, kerosene type | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101925 | 
                    Kerosene (excl. jet fuel) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101929 | 
                    Medium oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. for undergoing chemical transformation, and kerosene) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101931 | 
                    Gas oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to chapter 27 | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101935 | 
                    Gas oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. specific processes specified in Additional Note 5 to chapter 27) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101942 | 
                    Gas oils of petroleum or bituminous minerals, with a sulphur content of <= 0,001% by weight, having a bio-based carbon content of => 80% by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101944 | 
                    Gas oils of petroleum or bituminous minerals, with a sulphur content of <= 0,001% by weight (excl. containing biodiesel, for undergoing chemical transformation, and having a bio-based carbon content of => 80% by weight) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101946 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101947 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101948 | 
                    Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,1% by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101951 | 
                    Fuel oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to chapter 27 (excl. containing biodiesel) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101955 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101962 | 
                    Fuel oils obtained from bituminous materials, with a sulphur content of <= 0,1% by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101966 | 
                    Fuel oils obtained from bituminous materials, with a sulphur content of > 0,1% but <= 0,5% by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101967 | 
                    Fuel oils obtained from bituminous materials, with a sulphur content of > 0,5% by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101971 | 
                    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 | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101975 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101981 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101983 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101985 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101987 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101991 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101993 | 
                    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) | 
                  
                
                  
                    | Combined nomenclature 8 digits | 
                    27101999 | 
                    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) |