HS code · 4-digit heading
HS Code 27.06 – Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars
What HS 27.06 covers
Heading 2706 covers tar distilled from coal, lignite, peat, and other mineral tars, regardless of whether they have been dehydrated or partially distilled. This includes reconstituted tars. These tars are complex liquid by-products resulting from the destructive distillation (carbonization) of solid mineral fuels. They are rich in various aromatic hydrocarbons and other organic compounds, making them valuable raw materials for the chemical industry, binders, and sometimes as fuel. 'Dehydrated' tars have had their water content reduced, while 'partially distilled' tars have undergone an initial separation of some lighter fractions but remain essentially crude tar. 'Reconstituted tars' are typically formed by combining various tar fractions to achieve specific properties. The scope specifically includes mineral tars from sources like oil shale, provided they fit the description. This classification is vital for trade compliance as it distinguishes the crude or semi-processed tars from more refined fractions (2707) or solid residues like pitch (2708), each carrying different tariff implications and regulatory requirements due to their varying compositions and end-uses. Historically, these tars were crucial for producing chemicals, dyes, and road-building materials. Within Chapter 27, these tars represent another significant group of derived products from mineral fuels, showcasing the extensive range of materials that can be extracted or processed from primary fossil resources.
- Covers
- Coal tar
- Lignite tar
- Peat tar
- High-temperature coal tar
- Low-temperature coal tar
- Crude coal tar
- Dehydrated coal tar
- Partially distilled coal tar
- Reconstituted coal tar
- Coke oven tar
- Gasworks tar
- Mineral tars
- Tar from oil shale
- Refined tar (if only dehydrated/partially distilled)
- Road tar
- Binder tar
- Tar for chemical feedstocks
- Tar for roofing
- Tar for waterproofing
- Tar for briquetting
- Coal tar solution
- Crude creosote oil (if still part of tar)
- Crude naphthalene tar
- Crude anthracene tar
- Tar for carbon black production
- Examples
A German chemical manufacturer might import crude coal tar from Poland via rail to be further processed into a range of aromatic compounds, including benzene, toluene, and xylene, for the plastics and pharmaceutical industries. Concurrently, a Chinese aluminum smelter could import partially distilled coal tar pitch, derived from coal tar, from Australia via bulk cargo vessels, to be used as a vital binder in the production of carbon electrodes for its smelting operations. In North America, a construction company in the United States might import dehydrated lignite tar from Canada by truck for use as a specialized binder in asphalt mixtures for road surfacing projects, utilizing cross-border logistics.
Subheadings under 27.06 1
Codes often confused with 27.06
Common mistake. Misclassification of tars under 2706 is common, mainly due to confusion with more refined products. A frequent mistake is classifying 'oils and other products of the distillation of high temperature coal tar' (e.g., pure benzene, toluene, xylene, creosote oil) under 2706; these more refined fractions belong to 2707. Heading 2706 covers the crude or only partially processed tar. Similarly, 'pitch and pitch coke' (2708), which are solid residues after extensive distillation of tar, are often incorrectly placed here. The key is the physical state and degree of distillation. Furthermore, bituminous mixtures for road surfacing (2715) containing tar are distinct; 2706 covers the tar itself, not the prepared mixtures.
Top exporters and importers of HS code 2706, 2025
In 2025, the largest exporter of HS code 2706 in UN Comtrade data was Poland, with 23% of world exports; the largest importer in UN Comtrade data was China, with 43% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Poland $158M 23% of world exports
- 2 Indonesia $128M 19% of world exports
- 3 United States $61M 9.0% of world exports
World total: $679M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $147M 43% of world imports
- 2 South Korea $65M 19% of world imports
- 3 Canada $60M 18% of world imports
World total: $339M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 27.06
What is HS code 2706?
HS code 2706 is a 4-digit heading in the Harmonized System that covers: Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars. Heading 2706 covers tar distilled from coal, lignite, peat, and other mineral tars, regardless of whether they have been dehydrated or partially distilled. This includes reconstituted tars. These tars are complex liquid by-products resulting from the destructive distillation (carbonization) of solid mineral fuels. They are rich in various aromatic hydrocarbons and other organic compounds, making them valuable raw materials for the chemical industry, binders, and sometimes as fuel. 'Dehydrated' tars have had their water content reduced, while 'partially distilled' tars have undergone an initial separation of some lighter fractions but remain essentially crude tar. 'Reconstituted tars' are typically formed by combining various tar fractions to achieve specific properties. The scope specifically includes mineral tars from sources like oil shale, provided they fit the description. This classification is vital for trade compliance as it distinguishes the crude or semi-processed tars from more refined fractions (2707) or solid residues like pitch (2708), each carrying different tariff implications and regulatory requirements due to their varying compositions and end-uses. Historically, these tars were crucial for producing chemicals, dyes, and road-building materials. Within Chapter 27, these tars represent another significant group of derived products from mineral fuels, showcasing the extensive range of materials that can be extracted or processed from primary fossil resources.
What products fall under HS code 2706?
Coal tar, lignite tar, peat tar, high-temperature coal tar, low-temperature coal tar, crude coal tar, dehydrated coal tar, partially distilled coal tar, reconstituted coal tar, coke oven tar, gasworks tar, mineral tars, tar from oil shale, refined tar (if only dehydrated/partially distilled), road tar, binder tar, tar for chemical feedstocks, tar for roofing, tar for waterproofing, tar for briquetting, coal tar solution, crude creosote oil (if still part of tar), crude naphthalene tar, crude anthracene tar, tar for carbon black production
What are common misclassifications for HS code 2706?
Misclassification of tars under 2706 is common, mainly due to confusion with more refined products. A frequent mistake is classifying 'oils and other products of the distillation of high temperature coal tar' (e.g., pure benzene, toluene, xylene, creosote oil) under 2706; these more refined fractions belong to 2707. Heading 2706 covers the crude or only partially processed tar. Similarly, 'pitch and pitch coke' (2708), which are solid residues after extensive distillation of tar, are often incorrectly placed here. The key is the physical state and degree of distillation. Furthermore, bituminous mixtures for road surfacing (2715) containing tar are distinct; 2706 covers the tar itself, not the prepared mixtures.
Which countries are the top exporters of goods under HS code 2706?
In 2025, the top exporters of HS code 2706 in UN Comtrade data were Poland ($158M, 23% of world exports), Indonesia ($128M) and the United States ($61M). World exports came to about $679M, 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.
Which countries are the top importers of goods under HS code 2706?
In 2025, the top importers of HS code 2706 in UN Comtrade data were China ($147M, 43% of world imports), South Korea ($65M) and Canada ($60M). World imports came to about $339M, 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.
How is HS code 2706 structured?
HS code 2706 is a 4-digit heading under Chapter 27 of the Harmonized System. The first 2 digits (27) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.