Customs code · HS subheading 2710 91

Final code reached

Waste oil containing PCBs, PCTs or PBBs

Except PCB content of 50 mg/kg or above

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 2710 91 90 00: this code with 00 added.

This covers waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs). It excludes waste oil with a PCB content of 50 mg/kg or above.

For example

Waste oil containing PCTs
Waste oil containing PBBs
Waste oil containing PCBs with a PCB content below 50 mg/kg

See the official tariff text

Official tariff text

Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] (excl. containing PCBs => 50 mg/kg)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 2710 91 90.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines2 Norwegian lines

27.10.9101 Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

2.0%

Their lines1 British line
EU originDuty free

2710 91 90 00 Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.5¢/bbl. No additional US duty applies to this line.

Estimated from published US measures

Their lines2 US lines
Entry dateSept. 17, 2026

2710.91.00.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

27.10.9101

Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

Ordinary duty

Duty free
27.10.9102

Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

2710 91 90 00

Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50|mg/kg

Ordinary duty

2.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 2 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

2710.91.00.10

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils, Waste oils, Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more

General rate

10.5¢/bbl

From the EU

No single figure Estimated from published US measures 10.5¢/bbl. No additional US duty applies to this line. US headings applied: 9903.05.86 U.S. note 52(b) to subchapter III of chapter 99, 91 FR 47318: as provided in heading 9903.05.86, the duties imposed by headings 9903.05.20 through 9903.05.84 shall not apply to articles classifiable in the listed provisions
2710.91.00.50

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils, Waste oils, Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg

General rate

10.5¢/bbl

From the EU

No single figure Estimated from published US measures 10.5¢/bbl. No additional US duty applies to this line. US headings applied: 9903.05.86 U.S. note 52(b) to subchapter III of chapter 99, 91 FR 47318: as provided in heading 9903.05.86, the duties imposed by headings 9903.05.20 through 9903.05.84 shall not apply to articles classifiable in the listed provisions

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

What to do now for an import

The code is settled. What is left is the import declaration around it.

On an import declaration the code is 2710 91 90 00: this code with 00 added There is no further split under it. Go to this section
State the country of origin: it decides the rate, sanctions and documents The same code can be charged and treated differently depending on where the goods were made.
Check today's requirements in TARIC Rates, quotas and document requirements change. The EU's own database is the current source. Open the EU TARIC database

Check it before you file This is a suggestion, please verify it against your own product.

On an import declaration

2710 91 90 00

When these goods are imported into the EU, the declaration uses the 10-digit form 2710919000: this code with 00 added. There is no further split under it.

Look this line up in the EU tariff

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

Andorra
Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
Botswana, Eswatini, Lesotho, Mozambique and Namibia
Western Sahara
Ivory Coast
Chile
Cameroon
Colombia
+40 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP - General arrangements except India and Indonesia; GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories).

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

Ukraine
North Korea (Democratic People’s Republic of Korea)
any country except North Korea (Democratic People’s Republic of Korea)
Iran, Islamic Republic of
Belarus
any country
any country except Russian Federation

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions

Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 10 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Derogation from import prohibition by virtue of Article 4(2) of Council Regulation (EU) 2017/1509
Goods not consigned from North Korea
Goods exempted from prohibition by virtue of Article 12 of Regulation (EU) 267/2012
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Goods other than those concerned by the prohibitions defined in article 3ma of Regulation (EU) No 833/2014
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Petroleum products imported from third countries which were net exporters of crude oil in the previous calendar year, considered to have been obtained from domestic crude oil and not from crude oil originating in Russia
The product is imported from a partner country for importation of petroleum products as listed in Annex LI to Regulation (EU) No 833/2014

Product controls and permits 3 conditions

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for these conditions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Other conditions 2 conditions

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for these conditions

Goods exempted from the prohibition
Evidence of the country of origin of the crude oil used for the refining of the product in a third country

Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

V
27
2710
2710 91
2710 91 90

Show the steps

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section V Mineral products
Is the product salt, sulphur, earth or stone, gypsum, lime or cement; an ore, slag or ash; or a mineral fuel, mineral oil, distillation product, bituminous substance or mineral wax?
✓
Step 2 · Chapter 27 Mineral fuels, mineral oils and products of their d… 3 of 3 chapters in section V
Which named product type is it: coal or coal briquettes; lignite or lignite briquettes; peat or peat briquettes; coke or semi-coke; coal gas or similar gas; coal, lignite or peat tar; products distilled from high-temperature coal tar; coal-tar pitch or other mineral-tar pitch; crude petroleum; petroleum oils or preparations containing at least 70% petroleum or similar crude oil, or waste oils; petroleum gas or other gaseous hydrocarbons; petroleum jelly or mineral wax; petroleum coke or other petroleum residues; natural bitumen or asphalt; bituminous mixtures; or electrical energy?
✓
Step 3 · Heading 2710 Petroleum oils and oils obtained from bituminous mi… 10 of 16 headings under chapter 27
Is it a light oil or preparation with at least 90% by volume distilled at 210 °C, a medium oil or preparation, a preparation containing at least 70% petroleum oil and biodiesel, or waste oil—and, if it is waste oil, does it contain PCB, PCT or PBB?
✓
Step 4 · Subheading 2710 91 Waste oils containing polychlorinated biphenyls [PC… 4 of 5 subheadings under heading 2710
Does the waste oil contain PCBs at a concentration of 50 mg/kg or more?
✓
Step 5 · Full code 2710 91 90 Waste oils containing polychlorinated biphenyls [PC… 2 of 2 codes under subheading 2710 91

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

another option 2710 91 10 Waste oils containing polychlorinated biphenyls [PCBs] => 50 mg/kg 3.5%
you are here 2710 91 90 Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] (excl. containing PCBs => 50 mg/kg) 3.5%

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 27

Often confused with

2710 91 10 Waste oils containing polychlorinated biphenyls [PCBs] => 50 mg/kg 3.5%
That code covers waste oil with a PCB concentration of 50 mg/kg or above; this code excludes that condition.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.