HS code · 6-digit subheading
HS Code 2710.99 – Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
HS code 2710.99 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, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs). It is used for used engine oil, spent hydraulic fluid, waste industrial lubricants, used transmission fluid and contaminated fuel oil.
What HS 2710.99 covers
This category encompasses a broad range of non-hazardous waste oils derived from petroleum or bituminous minerals, excluding those containing PCBs, PCTs, or PBBs. These waste oils are a significant commodity in the circular economy, primarily traded for recycling, re-refining, or energy recovery. International trade involves the movement of these materials from generators, such as automotive service centers, industrial plants, and shipping companies, to specialized processing facilities. Key players include waste oil collection and aggregation companies, re-refineries that produce base lubricants, and industrial consumers who might use them as alternative fuels. The trade is driven by economic incentives for resource recovery, coupled with environmental regulations promoting recycling over disposal, making it a crucial segment of sustainable industrial practices.
- Covers
- Used engine oil
- Spent hydraulic fluid
- Waste industrial lubricants
- Used transmission fluid
- Contaminated fuel oil
- Slop oil from refineries
- Used cutting oils
- Bilge oil from ships.
- Examples
- Valvoline (NextGen motor oil)
- Safety-Kleen
- Heritage-Crystal Clean
- various independent re-refineries
- industrial facilities generating waste oil.
Codes often confused with 2710.99
Common mistake. This code is frequently confused with 271091 (waste oils containing PCBs/PCTs/PBBs) due to the general "waste oil" description; the absence of specific hazardous chemicals is the key distinction. It could also be mistaken for virgin petroleum products in 2710 if not clearly identified as waste.
Top exporters and importers of HS code 271099, 2025
In 2025, the largest exporter of HS code 271099 in UN Comtrade data was Malaysia, with 32% of world exports; the largest importer in UN Comtrade data was Germany, with 28% 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 Malaysia $99M 32% of world exports
- 2 Netherlands $27M 8.8% of world exports
- 3 United Kingdom $26M 8.4% of world exports
World total: $306M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $70M 28% of world imports
- 2 Denmark $30M 12% of world imports
- 3 United States $26M 10% of world imports
World total: $250M 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 code for 2710.99
Brazil does not split HS 2710.99: its NCM code is 2710.99.00.
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 2710.99
What is HS code 271099?
HS code 271099 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, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs). This category encompasses a broad range of non-hazardous waste oils derived from petroleum or bituminous minerals, excluding those containing PCBs, PCTs, or PBBs. These waste oils are a significant commodity in the circular economy, primarily traded for recycling, re-refining, or energy recovery. International trade involves the movement of these materials from generators, such as automotive service centers, industrial plants, and shipping companies, to specialized processing facilities. Key players include waste oil collection and aggregation companies, re-refineries that produce base lubricants, and industrial consumers who might use them as alternative fuels. The trade is driven by economic incentives for resource recovery, coupled with environmental regulations promoting recycling over disposal, making it a crucial segment of sustainable industrial practices.
What products fall under HS code 271099?
Used engine oil, spent hydraulic fluid, waste industrial lubricants, used transmission fluid, contaminated fuel oil, slop oil from refineries, used cutting oils, bilge oil from ships.
What are common misclassifications for HS code 271099?
This code is frequently confused with 271091 (waste oils containing PCBs/PCTs/PBBs) due to the general "waste oil" description; the absence of specific hazardous chemicals is the key distinction. It could also be mistaken for virgin petroleum products in 2710 if not clearly identified as waste.
Which countries are the top exporters of goods under HS code 271099?
In 2025, the top exporters of HS code 271099 in UN Comtrade data were Malaysia ($99M, 32% of world exports), the Netherlands ($27M) and the United Kingdom ($26M). World exports came to about $306M, 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 271099?
In 2025, the top importers of HS code 271099 in UN Comtrade data were Germany ($70M, 28% of world imports), Denmark ($30M) and the United States ($26M). World imports came to about $250M, 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 271099 structured?
HS code 271099 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 271099?
In Brazil, HS code 271099 is NCM 2710.99.00. The last two digits are 00 because Brazil does not split this HS code further.