HS code · 6-digit subheading
HS Code 2707.99 – Oils and other products of the distillation of high temperature coal tar; n.e.c. in heading no. 2707
HS code 2707.99 is the 6-digit subheading for oils and other products of the distillation of high temperature coal tar, n.e.c. in heading no. 2707. It is used for heavy coal tar oils, light coal tar oils (other than specific ones), wash oil, anthracene oil and coal tar fractions.
What HS 2707.99 covers
This is a residual HS code for 'other' oils and products of the distillation of high-temperature coal tar, not specifically covered by other subheadings within 2707. It acts as a catch-all for various fractions and derivatives that don't meet the criteria for naphthalene, aromatic mixtures, or creosote oils. These diverse products find applications across multiple industries, including as binders, carbon black feedstock, specialty solvents, and raw materials for chemical synthesis. The trade involves a wide range of industrial buyers seeking specific properties for their manufacturing processes. Due to its 'n.e.c.' (not elsewhere specified) nature, careful analysis of the product's exact composition and intended use is crucial for accurate classification and trade compliance.
- Covers
- Heavy coal tar oils
- Light coal tar oils (other than specific ones)
- Wash oil
- Anthracene oil
- Coal tar fractions
- Specialty coal tar distillates
- Examples
- Koppers Coal Tar Distillates
- Rütgers Coal Tar Products
- Rain Carbon Coal Tar Fractions
Codes often confused with 2707.99
Common mistake. As a general category, this code is often confused with more specific coal tar products (e.g., 2707.40 for naphthalene, 2707.91 for creosote) or even petroleum products (2710) if the coal tar origin is not explicitly confirmed.
Top exporters and importers of HS code 270799, 2025
In 2025, the largest exporter of HS code 270799 in UN Comtrade data was the Netherlands, with 25% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 21% 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 Netherlands $4.8B 25% of world exports
- 2 Belgium $2.3B 12% of world exports
- 3 Spain $2.3B 12% of world exports
World total: $19.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $2.6B 21% of world imports
- 2 Spain $1.8B 15% of world imports
- 3 Belgium $1.0B 8.2% of world imports
World total: $12.5B 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.
Brazil NCM codes for 2707.99 2
Brazil splits HS 2707.99 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 2707.99.10 Cresols from coal tar or similar aromatic oilsCresóis
- 2707.99.90 Other coal tar oils and similar aromatic productsOutros
All Brazil NCM codes in heading 27.07 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 2707.99
What is HS code 270799?
HS code 270799 is a 6-digit subheading in the Harmonized System that covers: Oils and other products of the distillation of high temperature coal tar; n.e.c. in heading no. 2707. This is a residual HS code for 'other' oils and products of the distillation of high-temperature coal tar, not specifically covered by other subheadings within 2707. It acts as a catch-all for various fractions and derivatives that don't meet the criteria for naphthalene, aromatic mixtures, or creosote oils. These diverse products find applications across multiple industries, including as binders, carbon black feedstock, specialty solvents, and raw materials for chemical synthesis. The trade involves a wide range of industrial buyers seeking specific properties for their manufacturing processes. Due to its 'n.e.c.' (not elsewhere specified) nature, careful analysis of the product's exact composition and intended use is crucial for accurate classification and trade compliance.
What products fall under HS code 270799?
Heavy coal tar oils, light coal tar oils (other than specific ones), wash oil, anthracene oil, coal tar fractions, specialty coal tar distillates
What are common misclassifications for HS code 270799?
As a general category, this code is often confused with more specific coal tar products (e.g., 2707.40 for naphthalene, 2707.91 for creosote) or even petroleum products (2710) if the coal tar origin is not explicitly confirmed.
Which countries are the top exporters of goods under HS code 270799?
In 2025, the top exporters of HS code 270799 in UN Comtrade data were the Netherlands ($4.8B, 25% of world exports), Belgium ($2.3B) and Spain ($2.3B). World exports came to about $19.2B, 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 270799?
In 2025, the top importers of HS code 270799 in UN Comtrade data were the Netherlands ($2.6B, 21% of world imports), Spain ($1.8B) and Belgium ($1.0B). World imports came to about $12.5B, 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 270799 structured?
HS code 270799 is a 6-digit subheading under the Harmonized System. The first 2 digits (27) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 270799?
Brazil splits HS code 270799 into 2 NCM codes: 2707.99.10 (Cresols from coal tar or similar aromatic oils), 2707.99.90 (Other coal tar oils and similar aromatic products). The first 6 digits of each match the HS code.