HS Code 27 – Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

HS code 27 is a 2-digit chapter in the Harmonized System that covers: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. Chapter 27 of the Harmonized System (HS) covers 'Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.' This vital chapter forms the backbone of global energy trade, encompassing the raw materials and refined products essential for power generation, transportation, and industrial processes worldwide. Its scope is broad, ranging from crude forms of energy like coal, lignite, peat, and natural gas, to highly refined petroleum products such as gasoline, diesel, jet fuel, and lubricating oils. It also includes associated by-products like petroleum jelly, paraffin wax, petroleum bitumen, and various tars and pitches derived from minerals. The classification primarily focuses on products obtained from mineral sources, distinguishing them from chemically defined organic compounds (Chapter 29) or certain prepared chemical products (Chapter 34 or 38). This chapter's classification is paramount for trade compliance due to the immense value, strategic importance, and often volatile nature of these commodities. Products within Chapter 27 are frequently subject to specific import duties, excise taxes, environmental regulations, strategic reserves mandates, and geopolitically sensitive import/export licensing requirements. Accurate classification ensures proper duty assessment, adherence to international sanctions, and compliance with environmental standards, preventing costly delays, fines, or supply chain disruptions. Historically, trade in mineral fuels has shaped global economies and international relations, making precise classification critical for national energy security and economic stability. Key headings include 2701 for coal, 2709 for crude petroleum oils, 2710 for refined petroleum products, and 2711 for petroleum gases and other gaseous hydrocarbons.

Crude petroleum oil, natural gas (liquefied), natural gas (gaseous), gasoline (petrol), diesel fuel, jet fuel (aviation kerosene), fuel oil (heavy fuel oil), lubricating oils, lubricating greases, petroleum jelly (vaseline), paraffin wax, microcrystalline wax, ozokerite, lignite, peat, petroleum coke, petroleum bitumen, asphalt, shale oil, coal (anthracite), coal (bituminous), tar from coal, pitch from coal, liquefied petroleum gas (LPG), ethane, propane, butane

Misclassification within Chapter 27 often arises from confusion between unprocessed fuels/oils and their chemically defined derivatives or specialized preparations. A common mistake is classifying pure, chemically defined organic compounds like benzene or toluene (which fall under Chapter 29, Organic Chemicals) under Chapter 27, even though they are derived from petroleum. Chapter 27 is generally for mixtures or less chemically defined products used as fuels, lubricants, or raw materials. Another error involves certain prepared waxes or lubricating preparations. For instance, polishing waxes or waxes specifically prepared with additives for a non-fuel/non-lubricant purpose might fall under Chapter 34 (Soap, Organic Surface-Active Agents, etc.) or Chapter 38 (Miscellaneous Chemical Products), rather than Chapter 27 (e.g., 2712 for mineral waxes). The key distinction lies in the product's chemical purity, primary function, and the presence or absence of significant additives that alter its fundamental character.

In 2025, the top exporters of HS code 27 in UN Comtrade data were the United States ($308.9B, 11% of world exports), Saudi Arabia ($214.4B) and Russia (about $212.7B). World exports came to about $2.70T, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Russia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 3.4% of its exports here ($7.9B, CEPII BACI), so it may rank higher.

In 2025, the top importers of HS code 27 in UN Comtrade data were China ($442.9B, 16% of world imports), the United States ($216.4B) and India ($209.1B). World imports came to about $2.75T, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 27 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.