Heading · Chapter 27 · Section V, Mineral products
HS 2707Oils 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 constituent
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Customs duty
- 2.5%
- 7 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 7%
- On Indian goods
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2707 10 00 | Benzol (benzene) | 2.5% | 18% | kg |
| 2707 20 00 | Toluol (toluene) | 2.5% | 18% | kg |
| 2707 30 00 | Xylol (xylenes) | 2.5% | 18% | kg |
| 2707 40 00 | Naphthelene | 2.5% | 18% | kg |
| 2707 50 00 | Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) | 2.5% | 18% | kg |
| 2707 91 00 | Creosote oils | 2.5% | 18% | kg |
| 2707 99 00 | Other | 2.5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 2.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 2 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 27 | 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, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2707 | 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 | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (2707)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 1 expired under 2707. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2707.10.00.00 | Crude benzene粗苯 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | ABNM |
| 2707.20.00.00 | Crude toluene粗甲苯 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 2707.30.00.00 | Crude xylenes粗二甲苯 | 2%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 2707.40.00.00 | Naphthalene萘 | 6%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | ABNM |
| 2707.50.00.10 | Other aromatic hydrocarbon mixtures of which <95% by volume (including losses) distils at 200 degrees C200摄氏度以下时蒸馏出的芳烃以体积计小于95%的其他芳烃混合物 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
| 2707.50.00.90 | Other mixtures of aromatic hydrocarbons其他芳烃混合物 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
| 2707.91.00.00 | Creosote oils杂酚油 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
| 2707.99.10.00 | Phenol酚 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
| 2707.99.90.00 | Other products obtained by the distillation of coal tar蒸馏煤焦油所得的其他产品 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.