27122000
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES›Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
Paraffin wax containing by weight less than 0,75 % of oil
Subcodes (2)
Classification and characteristics of CN code 271220
CN code 2712 20 covers paraffin wax containing less than 0.75% by weight of oil. Paraffin wax is a mixture of solid saturated hydrocarbons (alkanes) with carbon chains of C20-C40, obtained from crude oil through the de-oiling of slack wax. The product is characterised by a white to slightly yellowish colour, waxy consistency, a melting point in the range of 46-68°C, and low electrical conductivity. Paraffin wax with low oil content (below 0.75%) is a refined product of the highest quality, used in the food, cosmetics, pharmaceutical, and candle manufacturing industries. Classification under this code requires laboratory determination of the oil content in the product. Paraffin wax with higher oil content is classified under heading 2712 10. Paraffin wax must be distinguished from microcrystalline wax (2712 90), which has a different crystal structure and physical properties, and from synthetic waxes (heading 3404).
Import requirements and regulations for paraffin wax
Importing paraffin wax into the EU is subject to customs regulations and specific requirements depending on the intended use of the product. Duty rates should be verified in the TARIC database, as they may vary depending on the country of origin and applicable trade preferences. EU sanctions against Russia include broad prohibitions on petroleum product imports, which may extend to Russian-origin paraffin wax depending on the interpretation of the sanctions scope. Paraffin wax intended for food contact must comply with Regulation (EC) No 1935/2004 on materials intended to come into contact with food and European Food Safety Authority (EFSA) specifications. Pharmaceutical-grade paraffin must conform to European Pharmacopoeia monographs. The REACH regulation may apply to paraffin wax depending on its composition and intended use. Paraffin wax is not classified as dangerous goods for transport purposes, which simplifies logistics compared to other petroleum products.
Practical aspects of importing paraffin wax
Importing paraffin wax is relatively straightforward logistically compared to other petroleum products, as solid paraffin wax is not classified as dangerous goods. Transport is carried out in bags, cartons, drums, or containers depending on the product form (blocks, granules, flakes). Major paraffin wax producers and exporters include China, South Korea, Germany, India, and Middle Eastern countries. When purchasing paraffin wax for food or pharmaceutical applications, obtaining certificates from the supplier confirming compliance with relevant standards is essential, including FDA 21 CFR 172.886 for food-grade paraffin or the European Pharmacopoeia for pharmaceutical-grade product. Quality parameters important when ordering include melting point, oil content, colour, odour, and microbiological purity for food applications. Paraffin wax is not subject to excise duty unless intended for use as fuel. No special energy trading licences are required for import, making this tariff heading accessible to a broad range of importers.
Paraffin wax CN 2712 20 - EU import
Paraffin wax under CN 2712 20 carries a duty of 2.2%. Used in candles, cosmetics and food industry (coating). Purity certificates required for food and cosmetic applications.
Frequently asked questions
What are the main applications of paraffin wax under CN code 271220?
Refined paraffin wax with low oil content (below 0.75%) under CN code 2712 20 is used across multiple industries. In the food industry, it serves as a protective coating on cheeses and fruits and as a packaging component. In cosmetics, it is a base for creams and lip balms. In pharmaceuticals, it is used in ointments and suppositories. The largest market by volume is candle manufacturing. Additionally, paraffin wax is used in the paper industry for impregnation and in insulating material production.
Is paraffin wax subject to excise duty?
Paraffin wax is generally not subject to excise duty, provided it is not intended for use as motor or heating fuel. Paraffin wax used in food, cosmetics, pharmaceutical, or candle manufacturing industries is excluded from excise taxation. However, if paraffin wax were to be used as fuel or a fuel additive, it would be subject to excise obligations. The intended use of the product should be clearly stated in the customs documentation.
What certificates are required for food-grade paraffin wax?
Paraffin wax intended for food contact must hold a certificate of compliance with Regulation (EC) No 1935/2004 on food contact materials. It should also meet FDA 21 CFR 172.886 requirements if used as a food ingredient. Purity testing is required, including analysis of PAH (polycyclic aromatic hydrocarbon) content, heavy metals, and microbiological purity. A certificate of analysis from the manufacturer should accompany each delivery.
What is paraffin wax CN 2712 20 used for?
Paraffin wax CN 2712 20 is used in candles, cosmetics, pharmaceuticals and food coatings. Duty is 2.2%. Purity certificates required.
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