Other

CN code 2707 99 covers other oils and products of the distillation of high-temperature coal tar and similar products in which the weight of the aromatic constituents exceeds the weight of the non-aromatic constituents. This heading includes distillation fractions of coal tar not classified under more specific subheadings of 2707, such as anthracene oils, heavy creosote oils, alkylnaphthalene mixtures, and other fractions with a predominance of aromatic constituents. Classification under this code requires chemical analysis confirming that the weight of aromatic constituents exceeds that of non-aromatic constituents. These products are used as feedstocks in the chemical industry, wood preservation materials, blending components for fuels, and intermediates for further processing. They must be distinguished from petroleum distillation oils (heading 2710) and from defined chemical compounds (chapter 29). Correct classification often requires laboratory expertise and detailed compositional analysis.

Importing coal tar distillation oils into the EU involves multiple regulatory requirements. These products frequently fall under the REACH regulation, as many coal tar fractions have been identified as Substances of Very High Concern (SVHC) due to their content of polycyclic aromatic hydrocarbons (PAHs). Importers must verify whether their specific product requires registration, authorisation, or is subject to restrictions under Annex XVII of REACH. EU sanctions against Russia may cover Russian-origin products classified under heading 2707. Duty rates should be verified in the TARIC database, as they may vary depending on the exact subheading and country of origin. Coal tar oils used as fuels are subject to excise duty under the Energy Taxation Directive 2003/96/EC. Transport of these products must comply with ADR/RID regulations for the carriage of dangerous goods. A safety data sheet and proper labelling in accordance with the CLP regulation are mandatory.

Importing coal tar distillation oils requires particular attention due to regulatory complexity. Before commencing imports, conduct a thorough chemical composition analysis of the product to enable correct tariff classification and identify regulatory obligations. Given the potential toxicity and carcinogenicity of certain coal tar fractions, importers should review restrictions under REACH, particularly Annex XVII of the regulation. Transport is typically carried out in rail tank cars, road tankers, tank containers, or drums. Required documentation includes ADR documents for road transport or RID for rail, a safety data sheet in the language of the destination country, CLP-compliant labelling, a CMR consignment note, a bill of lading for maritime shipments, and a commercial invoice with a goods description. Importers must hold an EORI number and be registered in the relevant customs systems. For products used as fuels, excise registration is required. Engaging a customs laboratory is recommended when classification is uncertain, as the boundary between headings 2707 and 2710 is not always straightforward.

Coal tar distillation oils under CN 2707 99 enter duty-free at 0%. Used in chemical industry. REACH regulations apply.