HS code · 6-digit subheading
HS Code 2710.91 – Waste Oils; of petroleum or obtained from bituminous minerals, not crude; and preparations n.e.c., weight 70% or preparations of the same, containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
HS code 2710.91 is the 6-digit subheading for waste Oils, of petroleum or obtained from bituminous minerals, not crude, and preparations n.e.c., weight 70% or preparations of the same, containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs). It is used for PCB-contaminated transformer oil, PCT-laden hydraulic fluid, PBB-containing lubricating oil, used dielectric fluids with PCBs and industrial waste oils with terphenyls.
What HS 2710.91 covers
This HS code specifically covers waste oils derived from petroleum or bituminous minerals that contain highly hazardous substances like polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs). International trade in these materials is extremely restricted and heavily regulated due to their severe environmental and health impacts. Importers and exporters are typically specialized hazardous waste management companies, industrial facilities undergoing decommissioning, or government agencies involved in environmental remediation. Key considerations include strict adherence to international conventions like the Basel Convention, national environmental protection laws, and the need for specialized permits for transboundary movement. The trade is driven by the necessity for safe disposal or destruction, often involving high costs and advanced treatment technologies, rather than economic value recovery.
- Covers
- PCB-contaminated transformer oil
- PCT-laden hydraulic fluid
- PBB-containing lubricating oil
- Used dielectric fluids with PCBs
- Industrial waste oils with terphenyls
- Contaminated engine oil from specific industrial processes
- Hazardous waste petroleum sludge.
- Examples
- GE (legacy PCB equipment)
- Siemens (older transformers)
- specialized hazardous waste disposal firms like Veolia
- Suez
- Clean Harbors.
Codes often confused with 2710.91
Common mistake. This code is often confused with 271099 (waste oils without PCBs/PCTs/PBBs) due to the similar nature of waste oils, but the presence of these specific hazardous chemicals is the critical differentiator. It might also be confused with other hazardous waste codes in Chapter 38, but 2710 specifically covers petroleum-based waste oils.
Top exporters and importers of HS code 271091, 2025
In 2025, the largest exporter of HS code 271091 in UN Comtrade data was Egypt, with 73% of world exports; the largest importer in UN Comtrade data was Australia, with 70% 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 Egypt $5.6M 73% of world exports
- 2 Vietnam* ~$645K 8.4% of world exports · partner records ↗
- 3 South Africa $284K 3.7% of world exports
World total: $7.7M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Australia $10M 70% of world imports
- 2 Malaysia $618K 4.1% of world imports
- 3 Sudan* ~$594K 4.0% of world imports · partner records ↗
World total: $15M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 2710.91 3
Brazil splits HS 2710.91 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 2710.91.10 Waste oils with 50 mg/kg or more PCBsQue contenham bifenilas policloradas (PCB) numa concentração igual ou superior a 50 mg/kg
- 2710.91.20 Waste oils with PCTs or PBBs, PCBs under 50 mg/kgOutros, que contenham terfenilas policloradas (PCT) ou bifenilas polibromadas (PBB), mesmo que também contenham bifenilas policloradas (PCB) numa concentração inferior a 50 mg/kg
- 2710.91.90 Waste oils with PCBs under 50 mg/kgOutros
All Brazil NCM codes in heading 27.10 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 2710.91
What is HS code 271091?
HS code 271091 is a 6-digit subheading in the Harmonized System that covers: Waste Oils; of petroleum or obtained from bituminous minerals, not crude; and preparations n.e.c., weight 70% or preparations of the same, containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs). This HS code specifically covers waste oils derived from petroleum or bituminous minerals that contain highly hazardous substances like polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs). International trade in these materials is extremely restricted and heavily regulated due to their severe environmental and health impacts. Importers and exporters are typically specialized hazardous waste management companies, industrial facilities undergoing decommissioning, or government agencies involved in environmental remediation. Key considerations include strict adherence to international conventions like the Basel Convention, national environmental protection laws, and the need for specialized permits for transboundary movement. The trade is driven by the necessity for safe disposal or destruction, often involving high costs and advanced treatment technologies, rather than economic value recovery.
What products fall under HS code 271091?
PCB-contaminated transformer oil, PCT-laden hydraulic fluid, PBB-containing lubricating oil, used dielectric fluids with PCBs, industrial waste oils with terphenyls, contaminated engine oil from specific industrial processes, hazardous waste petroleum sludge.
What are common misclassifications for HS code 271091?
This code is often confused with 271099 (waste oils without PCBs/PCTs/PBBs) due to the similar nature of waste oils, but the presence of these specific hazardous chemicals is the critical differentiator. It might also be confused with other hazardous waste codes in Chapter 38, but 2710 specifically covers petroleum-based waste oils.
Which countries are the top exporters of goods under HS code 271091?
In 2025, the top exporters of HS code 271091 in UN Comtrade data were Egypt ($5.6M, 73% of world exports), Vietnam (about $645K) and South Africa ($284K). World exports came to about $7.7M, 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 271091?
In 2025, the top importers of HS code 271091 in UN Comtrade data were Australia ($10M, 70% of world imports), Malaysia ($618K) and Sudan (about $594K). World imports came to about $15M, 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 271091 structured?
HS code 271091 is a 6-digit subheading under the Harmonized System. The first 2 digits (27) identify the chapter, digits 3-4 (10) identify the heading, and digits 5-6 (91) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 271091?
Brazil splits HS code 271091 into 3 NCM codes: 2710.91.10 (Waste oils with 50 mg/kg or more PCBs), 2710.91.20 (Waste oils with PCTs or PBBs, PCBs under 50 mg/kg), 2710.91.90 (Waste oils with PCBs under 50 mg/kg). The first 6 digits of each match the HS code.