HS Code 2707 — Coal Tar Distillates and Aromatic Oils

This code covers oils obtained from high-temperature coal tar distillation where aromatic components (like benzene or toluene) outweigh non-aromatics. These are used as solvents, fuels, or chemical intermediates.

What's included

Benzole (Benzene)
Toluole (Toluene)
Xylole (Xylene)
Creosote oils
Naphthalene (crude)

What's excluded

Mixed alkylbenzenes → use 3817 (Mixtures of alkylbenzenes and alkylnaphthalenes fall under 3817.)
Pure chemicals → use 2902 (Chemically defined pure hydrocarbons are in Chapter 29.)

Common examples

Crude benzene for industrial use
Coal tar creosote for wood treatment
Naphtha from coal tar
Solvent xylene (coal-derived)

Frequently asked questions

When does a coal tar product move from 2707 to Chapter 29?

Heading 2707 covers crude or commercial distillates. If the product is a separate, chemically defined organic compound (e.g., 99%+ pure benzene), it falls under Chapter 29.

Trade & shipping notes

Typical duty range: 0% - 6.5%
Documentation: Detailed chemical composition analysis is required to verify the dominance of aromatic constituents.
Typical shipping mode: Tanker
Top exporters: China, Germany, USA, India
Top importers: Netherlands, South Korea, Singapore, Belgium

Key takeaway

Used for aromatic-rich industrial oils; classification depends heavily on the ratio of aromatic to non-aromatic weights.

Coal Tar Distillates and Aromatic Oils