Section V — Mineral products

Chapter 27 — Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Heading 2710 — Petroleum oils and oils obtained from bituminous minerals, other than crude; 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; waste oils.

National subdivision 2710.1 — 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:

Subheading 2710.19 — Other

HS code

2710.19.70

Lubricating oils (Base-oils) for the preparation of lubricants

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Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT

Last Verified Date - 1 October 2026

Common commodities

Group I mineral base oil for lubricantsUnfinished Group II base stockHigh-viscosity Group III mineral oilLubricant intermediate - Group I base stockPetroleum base oil (70% or more) for blendingMineral oil base stock (Group II)Unrefined lubricating base oil (Group III)Intermediate mineral oil for lubricant productionBase stocks for automotive lubricants (Group I)Petroleum intermediate oil (70% or more) for lubricant preparation