Chapter 27 · Section V

Mineral fuels, oils & waxes

Mineral products

Chapter 27 at a glance

HS chapter
27
Section
V — Mineral products
Tariff headings
16 (43 subheadings)
General customs duty
0% (plus 1 line charged per kg or unit)
Import VAT
15% on the added tax value (ATV)
Products listed
3

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 27 covers mineral fuels, oils & waxes. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

2710.12 Light petroleum oils (petrol / motor spirit) 0% duty + 15% VAT 2710.19 Lubricating oils & greases (petroleum) 0% duty + 15% VAT 2710.20 Gas oils (diesel) with biodiesel 11c/li duty + 15% VAT

All 16 tariff headings in Chapter 27

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
  • 2701.11 Coal; anthracite, whether or not pulverised, but not agglomerated
  • 2701.12 Coal; bituminous, whether or not pulverised, but not agglomerated
  • 2701.19 Coal; (other than anthracite and bituminous), whether or not pulverised but not agglomerated
  • 2701.20 Briquettes, ovoids and similar solid fuels; manufactured from coal
2702 Lignite; whether or not agglomerated, excluding jet
  • 2702.10 Lignite; whether or not pulverised, but not agglomerated, excluding jet
  • 2702.20 Lignite; agglomerated, excluding jet
2703 Peat; (including peat litter), whether or not agglomerated
  • 2703.00 Peat; (including peat litter), whether or not agglomerated
2704 Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon
  • 2704.00 Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon
2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
  • 2705.00 Gases; coal, water, producer and similar gases (excluding petroleum and other gaseous hydrocarbons)
2706 Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars
  • 2706.00 Tar; distilled from coal, lignite or peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
  • 2707.10 Oils and products of the distillation of high temperature coal tar; benzol (benzene)
  • 2707.20 Oils and products of the distillation of high temperature coal tar; toluol (toluene)
  • 2707.30 Oils and products of the distillation of high temperature coal tar; xylol (xylenes)
  • 2707.40 Oils and products of the distillation of high temperature coal tar; naphthalene
  • 2707.50 Aromatic hydrocarbon mixtures; n.e.c. in heading no. 2707, of which 65% or more by volume (including losses) distils at 250 degrees Celsius by the ISO 3405 method (equivalent to the ASTM D 86 method)
  • 2707.91 Oils and other products of the distillation of high temperature coal tar; creosote oils
  • 2707.99 Oils and other products of the distillation of high temperature coal tar; n.e.c. in heading no. 2707
2708 Pitch and pitch coke; obtained from coal tar or from other mineral tars
  • 2708.10 Pitch; obtained from coal tar or from other mineral tars
  • 2708.20 Pitch coke; obtained from coal tar or from other mineral tars
2709 Petroleum oils and oils obtained from bituminous minerals; crude
  • 2709.00 Oils; petroleum oils and oils obtained from bituminous minerals, crude
2710 Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils
2711 Petroleum gases and other gaseous hydrocarbons
  • 2711.11 Petroleum gases and other gaseous hydrocarbons; liquefied, natural gas
  • 2711.12 Petroleum gases and other gaseous hydrocarbons; liquefied, propane
  • 2711.13 Petroleum gases and other gaseous hydrocarbons; liquefied, butanes
  • 2711.14 Petroleum gases and other gaseous hydrocarbons; liquefied, ethylene, propylene, butylene and butadiene
  • 2711.19 Petroleum gases and other gaseous hydrocarbons; liquefied, n.e.c. in heading no. 2711
  • 2711.21 Petroleum gases and other gaseous hydrocarbons; in gaseous state, natural gas
  • 2711.29 Petroleum gases and other gaseous hydrocarbons; in gaseous state, other than natural gas
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, similar products obtained by synthesis, other processes; coloured or not
  • 2712.10 Petroleum jelly
  • 2712.20 Paraffin wax; containing by weight less than 0.75% of oil, obtained by synthesis or by other processes, whether or not coloured
  • 2712.90 Paraffin wax; containing by weight 0.75% or more of oil, obtained by synthesis or by other processes, whether or not coloured
2713 Petroleum coke, petroleum bitumen; other residues of petroleum oils or oils obtained from bituminous minerals
  • 2713.11 Petroleum coke; (not calcined), obtained from bituminous minerals
  • 2713.12 Petroleum coke; calcined, obtained from bituminous minerals
  • 2713.20 Petroleum bitumen; obtained from bituminous minerals
  • 2713.90 Residues; of petroleum oils or of oils obtained from bituminous minerals
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
  • 2714.10 Bituminous or oil shale and tar sands
  • 2714.90 Bitumen and asphalt, natural; asphaltites and asphaltic rock
2715 Bituminous mixtures based on natural asphalt; on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. bituminous mastics, cut-backs)
  • 2715.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. bituminous mastics, cut-backs)
2716 Electrical energy
  • 2716.00 Electrical energy
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