Subheading · Chapter 27 · Section V, Mineral products
HS 2710 20Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › Petroleum oils and oils obtained from bituminous minerals, other than crude, preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, waste oils.
- Customs duty
- 2.5% to 5%
- 3 tariff items
- GST now
- Outside GST
- or 5% or 18% for some goods
- Import policy
- Restricted
- Export policy
- Restricted
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 2710 20 10 | Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 | 2.5% | Outside GST | kg |
| 2710 20 20 | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | 2.5% | Outside GST | kg |
| 2710 20 90 | Other | 5% | Outside GST | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 2.5% to 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.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now Outside GST, or 5% or 18% for some goods.
- Until 21 September 2025 Outside GST, or 5% or 18% for some goods.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 207 | (a) Kerosene oil PDS, (b) The fo llowing bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 29 | Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) | 18% |
| Section 5(2) of the Integrated Goods and Services Tax Act, 2017Schedule 5(2), S.No. 2 | High speed diesel, motor spirit (commonly known as petrol) and aviation turbine fuel | Outside GST |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 204 | Bio-gas | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | Outside GST, or 5% or 18% | Section 5(2) of the Integrated Goods and Services Tax Act, 2017; 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | Outside GST, or 5% or 18% | 9/2025-Integrated Tax (Rate); Section 5(2) of the Integrated Goods and Services Tax Act, 2017 |
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 |
|---|---|---|---|
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | — | — |
| 271001 | Industrial/automotive lubricants | 1.2% | — |
| 271099 | Others | 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
- Restricted: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2710 20, and China's below.
China: the same goods (2710 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2710 20. 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 |
|---|---|---|---|---|---|---|
| 2710.20.00.00 | Petroleum oils and oils obtained from bituminous minerals and other products not elsewhere specified or included, with these oils as basic constituents石油及从沥青矿物提取的油类以及以上述油为基本成分的其他税目未列名制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4AxyM |
- 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.
Every Chinese code in full
2710.20.00Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, containing biodiesel, but excluding waste oils
2710.20.00.00Petroleum oils and oils obtained from bituminous minerals and other products not elsewhere specified or included, with these oils as basic constituents石油及从沥青矿物提取的油类以及以上述油为基本成分的其他税目未列名制品
Containing <30% biodiesel, excluding waste oils含生物柴油<30%,废油除外
- Unit
- kg / L
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 1.2元/升
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Composition (including content of biodiesel)成分(包括生物柴油的含量)
- 4.Percentage content of mineral oils extracted from petroleum or bitumen从石油或沥青提取矿物油类的百分比含量
- 5.Date of contract签约日期
- 6.Valuation date计价日期
- 7.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- South Korea
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3.6%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Japan
- 4.1%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 2710200000301Petroleum oils and oils obtained from bituminous minerals (excl. crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals (containing biodiesel <30%, excl. waste oils) (dangerous chemicals, flammable liquids)石油及从沥青矿物提取的油类(但原油除外)以及以上述油为基本成分(按重量计≥70%)的其他税目未列名制品(含生物柴油<30%,废油除外)(危险化学品,易燃液体)
- 2710200000999Petroleum oils and oils obtained from bituminous minerals (excluding crude) and other products not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the products (containing <30% biodiesel, excluding waste oils)石油及从沥青矿物提取的油类(但原油除外)以及以上述油为基本成分(按重量计≥70%)的其他税目未列名制品(含生物柴油<30%,废油除外)
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.