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

Heading 2707 covers oils and other products of the distillation of high-temperature coal tar and similar products in which the weight of the aromatic constituents exceeds the non-aromatic. This includes benzene, toluene, xylene, naphthalene, creosote and other fractions. Import of coal tar oils into the EU is subject to duty rates from 0% to 1.7%. These products contain carcinogenic substances and are subject to strict REACH restrictions. Creosote is subject to particular use restrictions in the EU. Heading 2707 is part of Chapter 27 (mineral products, ores and fuels) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2707 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2707 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of coal tar oils into the EU is subject to duty rates from 0% to 1.7%. These products contain carcinogenic substances and are subject to strict REACH restrictions. The duty rate on oils from coal tar distillation is 0% in most cases. Correct subheading classification requires knowledge of the product's chemical composition. A Safety Data Sheet (SDS) is required for chemical and dangerous products. Check whether the product is subject to REACH restrictions or EU sanctions. When importing goods under heading 2707 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2707 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2707 are subject to quality and environmental compliance controls. Required documentation includes: chemical composition analysis certificates, REACH documentation, fuel trading permits. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2707 covers oils from coal tar distillation. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: benzol z smoły - tutaj. The boundary with neighbouring headings (2706/2710) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.