Product classification
HS code for Naphthalene: 2707.40
Oils and products of the distillation of high temperature coal tar, naphthalene.
Classification of naphthalene under HS 2707.40
Naphthalene is classified under HS code 2707.40, which pertains to oils and other products of the distillation of high-temperature coal tar where the weight of the aromatic constituents exceeds that of the non-aromatic constituents. Specifically, this subheading is reserved for naphthalene that is obtained through the distillation process and has a purity level typically below 99%. Classification is governed by Chapter 27, which covers mineral fuels and products of their distillation. The Explanatory Notes for heading 2707 clarify that this heading includes naphthalene and other aromatic hydrocarbon mixtures obtained from coal tar or similar mineral tars. If the naphthalene is chemically pure (generally exceeding 99% purity by weight), it may transition to Chapter 29; however, the vast majority of industrial-grade naphthalene derived from coal tar distillation remains within 2707.40. The physical state, whether liquid or solid (flakes/balls), does not change the classification if the chemical origin and purity criteria are met.
- Covers
- Crude naphthalene derived from coal tar
- Refined naphthalene (purity less than 99%)
- Naphthalene oils obtained from distillation
- Industrial grade naphthalene flakes
- Naphthalene in the form of mothballs (if not mixed with other insecticides)
- Also under 2707.40
- Koppers Naphthalene
- Rütgers Naphthalene
- Rain Carbon Naphthalene
Codes often confused with 2707.40
Common mistake. A frequent misclassification occurs with HS code 2902.90, which covers other cyclic hydrocarbons. This code is only applicable if the naphthalene is a separate chemically defined organic compound with a high degree of purity (usually 99% or more). Another common error involves HS code 3808.91, which covers insecticides. If naphthalene is put up in retail packings as a moth repellent or insecticide, it may be classified under 3808, though pure naphthalene is generally kept in Chapter 27 or 29 depending on purity.
Top exporters and importers of HS 270740 (the code used for naphthalene), 2025
In 2025, the largest exporter of HS 270740 (the code used for naphthalene) in UN Comtrade data was the United States, with 21% of world exports; the largest importer in UN Comtrade data was Egypt, with 18% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 270740, not only naphthalene.
Top exporters 2025 · share of world exports
- 1 United States $14M 21% of world exports
- 2 Nigeria $10M 16% of world exports
- 3 Japan $10M 15% of world exports
World total: $66M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Egypt $25M 18% of world imports
- 2 Belgium $20M 14% of world imports
- 3 Canada $11M 7.7% of world imports
World total: $144M 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 naphthalene
Brazil classifies naphthalene under NCM 2707.40.00: HS 2707.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about naphthalene
What is the HS code for Naphthalene?
The HS code for Naphthalene is 270740 (Oils and products of the distillation of high temperature coal tar; naphthalene). The standard HS code for naphthalene derived from coal tar distillation is 2707.40.
How do I classify Naphthalene for customs?
Naphthalene is classified under HS code 270740 — Oils and products of the distillation of high temperature coal tar; naphthalene. This is a 6-digit subheading level code.
How does purity affect naphthalene classification?
Naphthalene with a purity of less than 99% by weight is classified under 2707.40, while chemically pure naphthalene is classified under 2902.90.
Which countries are the top exporters of naphthalene (HS 270740)?
In 2025, the top exporters of HS 270740 (the code used for naphthalene) in UN Comtrade data were the United States ($14M, 21% of world exports), Nigeria ($10M) and Japan ($10M). World exports came to about $66M, 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 naphthalene (HS 270740)?
In 2025, the top importers of HS 270740 (the code used for naphthalene) in UN Comtrade data were Egypt ($25M, 18% of world imports), Belgium ($20M) and Canada ($11M). World imports came to about $144M, 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.
Is the HS code for Naphthalene the same in all countries?
The base HS code 270740 for Naphthalene is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for naphthalene in Brazil?
In Brazil, naphthalene (HS 270740) is classified under NCM 2707.40.00.