Product classification
HS code for Waste 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 waste oil under HS 2710.99
HS code 2710.99 is used for waste oils that are primarily composed of petroleum or bituminous minerals. These are oils that have become unfit for their original use due to contamination, chemical changes during use, or the presence of impurities. This classification is part of Chapter 27, which covers mineral fuels and oils. The specific subheading 2710.99 is a "catch-all" for waste oils that do not contain polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs). The classification logic follows the principle that these are products obtained from petroleum or bituminous minerals, but they are no longer "preparations" or "primary products." They are characterized by their high mineral oil content (at least 70% by weight in the original state) and their status as spent or residual materials from automotive, industrial, or marine applications.
- Covers
- Used motor and engine lubricating oils
- Spent fuel oils and heating oils
- Waste transformer and circuit-breaker oils
- Sludge from petroleum storage tanks
- Oil-water emulsions from industrial separators
- Spent metalworking and cutting 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. The most common misclassification occurs with 2710.91, which is reserved for waste oils containing PCBs, PCTs, or PBBs. Importers often fail to provide the chemical analysis required to distinguish between 2710.91 and 2710.99. Additionally, waste hydraulic fluids are sometimes placed here instead of the more specific 3825.50. Waste organic solvents are also frequently confused with this code but belong in 3825.41 or 3825.49.
Top exporters and importers of HS 271099 (the code used for waste oil), 2025
In 2025, the largest exporter of HS 271099 (the code used for waste 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 waste 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 waste oil
Brazil classifies waste 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 waste oil
What is the HS code for Waste oil?
The HS code for Waste 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 HS code for waste petroleum oils not containing PCBs/PCTs/PBBs is 2710.99.
How do I classify Waste oil for customs?
Waste 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.
What if the waste oil contains PCBs?
If the waste oil contains polychlorinated biphenyls at any detectable level (usually defined as 50 mg/kg or more), it must be classified under 2710.91.
Which countries are the top exporters of waste oil (HS 271099)?
In 2025, the top exporters of HS 271099 (the code used for waste 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 waste oil (HS 271099)?
In 2025, the top importers of HS 271099 (the code used for waste 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 Waste oil the same in all countries?
The base HS code 271099 for Waste 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 waste oil in Brazil?
In Brazil, waste oil (HS 271099) is classified under NCM 2710.99.00.