Product classification
HS code for Toluol: 2707.20
Oils and products of the distillation of high temperature coal tar, toluol (toluene).
Classification of toluol under HS 2707.20
Toluol, also known as toluene, is classified under HS code 2707.20. This heading covers oils and other products of the distillation of high temperature coal tar, as well as similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. The classification of Toluol depends heavily on its purity and the source of its production. Under Chapter 27, the focus is on mineral fuels and products of their distillation. Toluol in this category is often a technical or industrial grade. It is important to distinguish this from chemically pure toluene, which is classified in Chapter 29. The 2707.20 code is used for products where the toluene is the predominant aromatic component resulting from the distillation process, commonly used as a solvent or a precursor in chemical manufacturing. The classification is determined by the weight of the aromatic constituents exceeding the non-aromatic ones, a technical threshold defined in the Chapter 27 notes.
- Covers
- Industrial grade toluol
- Nitration grade toluene (technical)
- Toluol derived from coal tar distillation
- Aromatic hydrocarbon mixtures where toluene predominates
- Also under 2707.20
- Shell Chemicals toluene
- LyondellBasell toluene
- BASF toluene
- various coal tar distillers' toluene
Codes often confused with 2707.20
Common mistake. The most frequent misclassification occurs between 2707.20 and 2902.30. HS code 2902.30 is reserved for chemically pure toluene. According to the Explanatory Notes, if the toluene is a separate chemically defined compound with a high degree of purity (typically 95% or higher by weight), it must be classified in Chapter 29. Toluol classified under 2707.20 is generally of a lower technical grade or contains a higher percentage of other aromatic or non-aromatic substances resulting from the distillation process.
Top exporters and importers of HS 270720 (the code used for toluol), 2025
In 2025, the largest exporter of HS 270720 (the code used for toluol) in UN Comtrade data was Japan, with 26% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 39% 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 270720, not only toluol.
Top exporters 2025 · share of world exports
- 1 Japan $59M 26% of world exports
- 2 Germany $58M 26% of world exports
- 3 Belgium $46M 20% of world exports
World total: $227M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $153M 39% of world imports
- 2 United States $63M 16% of world imports
- 3 South Korea $57M 15% of world imports
World total: $390M 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 toluol
Brazil classifies toluol under NCM 2707.20.00: HS 2707.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about toluol
What is the HS code for Toluol?
The HS code for Toluol is 270720 (Oils and products of the distillation of high temperature coal tar; toluol (toluene)). The HS code for technical or industrial grade Toluol is 2707.20.
How do I classify Toluol for customs?
Toluol is classified under HS code 270720 — Oils and products of the distillation of high temperature coal tar; toluol (toluene). This is a 6-digit subheading level code.
How do I choose between 2707.20 and 2902.30?
Classification depends on purity. Chemically pure toluene (>95%) is 2902.30, while technical grades or coal-tar distillates are 2707.20.
Which countries are the top exporters of toluol (HS 270720)?
In 2025, the top exporters of HS 270720 (the code used for toluol) in UN Comtrade data were Japan ($59M, 26% of world exports), Germany ($58M) and Belgium ($46M). World exports came to about $227M, 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 toluol (HS 270720)?
In 2025, the top importers of HS 270720 (the code used for toluol) in UN Comtrade data were the Netherlands ($153M, 39% of world imports), the United States ($63M) and South Korea ($57M). World imports came to about $390M, 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 Toluol the same in all countries?
The base HS code 270720 for Toluol 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 toluol in Brazil?
In Brazil, toluol (HS 270720) is classified under NCM 2707.20.00.