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Section V — Mineral products

National subdivision

27101

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:

Common commodities
Refined light petroleum oilMedium grade fuel oil for diesel enginesHeavy petroleum lubricating oilAviation kerosene for jet enginesAutomobile gasoline (petrol)Diesel fuel oil for trucksMarine engine lubricant oilLubricant oil for industrial machineryRefined paraffin oil for heatingPetroleum naphtha for chemical processing

Codes

CodeDescriptionTaxes
271012Light oils and preparations
27101210Aviation spiritCustoms TaxCID, PAL, SSCL, VAT
27101221Petrol having Octane number of 92Customs TaxCID, ExciseXID, PAL, SSCL, VAT
27101222Petrol having Octane number of 95Customs TaxCID, ExciseXID, PAL, SSCL, VAT
27101229OtherCustoms TaxCID, ExciseXID, PAL, SSCL, VAT
27101230Motor spirit other than petrolCustoms TaxCID, PAL, SSCL, VAT
27101240Spirit type jet fuelCustoms TaxCID, PAL, SSCL, VAT
27101290OtherCustoms TaxCID, PAL, SSCL, VAT
271019Other
27101910Kerosene other than kerosene type jet fuelCustoms TaxCID, PAL, SSCL, VAT
27101920Kerosene type jet fuelCustoms TaxCID, PAL, SSCL, VAT
27101930Other medium oils and preparationsCustoms TaxCID, PAL, SSCL, VAT
27101941Super Diesel that contains sulphur not exceeding 10 mg/kg (ppm)Customs TaxCID, ExciseXID, PAL, SSCL, VAT
27101942Other Diesel that contains sulphur exceeding 10 mg/kg(ppm) but not exceeding 500 mg/kg(ppm)Customs TaxCID, ExciseXID, PAL, SSCL, VAT
27101949OtherCustoms TaxCID, ExciseXID, PAL, SSCL, VAT
27101950Narrow boiling range oil ditillation range a san of > 50 C flah point < 70 CCustoms TaxCID, PAL, SSCL, VAT
27101960Fuel oilCustoms TaxCID, PAL, SSCL, VAT
27101970Lubricating oils (Base-oils) for the preparation of lubricantsCessEIC, Customs TaxCID, PAL, SSCL, VAT
27101980LubricantsCessEIC, Customs TaxCID, PAL, SSCL, VAT
27101990petrolium oil and oil obatined from betuminous minerals excl crude & not elsewhere spcifCustoms TaxCID, PAL, SSCL, VAT