Product classification
HS code for Used oil: 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).
Classification of used oil under HS 2710.99
Used oil is classified under HS code 2710.99, which specifically covers waste oils containing petroleum or bituminous minerals. This classification is determined by the product's status as a waste material that is no longer fit for its original intended purpose due to contamination or chemical degradation. According to the General Rules of Interpretation (GRI) 1 and 6, the classification is driven by the chemical composition, where the oil content must be at least 70% by weight of petroleum or bituminous minerals. This code is reserved for oils that do not contain hazardous substances like polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) at levels that would trigger a more specific hazardous waste classification. The classification process involves verifying that the oil has been used and is being collected for disposal, recycling, or recovery, rather than being a primary product or a simple preparation of petroleum.
- Covers
- Used motor vehicle engine oils
- Waste hydraulic fluids and oils
- Contaminated lubricating oils from industrial machinery
- Used transformer oils (non-PCB)
- Waste brake fluids and transmission oils
- Also under 2710.99
- 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. Used oil is frequently misclassified under HS code 2710.91, which is specifically for waste oils containing PCBs, PCTs, or PBBs. Importers must have laboratory testing to prove the absence of these chemicals to use 2710.99. Another common error is using 3825.41, which covers waste organic solvents; however, if the primary component is petroleum oil (over 70%), Chapter 27 takes precedence over Chapter 38.
Top exporters and importers of HS 271099 (the code used for used oil), 2025
In 2025, the largest exporter of HS 271099 (the code used for used oil) 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.
Figures cover everything classified under HS 271099, not only used oil.
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 used oil
Brazil classifies used oil under NCM 2710.99.00: HS 2710.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about used oil
What is the HS code for Used oil?
The HS code for Used oil is 271099 (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)). The primary HS code for used oil that does not contain PCBs, PCTs, or PBBs is 2710.99.
How do I classify Used oil for customs?
Used oil is classified under HS code 271099 — 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 is a 6-digit subheading level code.
Does this code include oil mixed with water?
Yes, waste oil-water emulsions are generally classified here, provided the oil component remains the character-defining element of the mixture.
Which countries are the top exporters of used oil (HS 271099)?
In 2025, the top exporters of HS 271099 (the code used for used oil) 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 used oil (HS 271099)?
In 2025, the top importers of HS 271099 (the code used for used oil) 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.
Is the HS code for Used oil the same in all countries?
The base HS code 271099 for Used oil 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 used oil in Brazil?
In Brazil, used oil (HS 271099) is classified under NCM 2710.99.00.