英国 · 第 27· 161 条目
§27矿物燃料、矿物油
第 V 类矿产品 · 第 25–27 章（WCO HS）
本章品目（4 位 WCO 统一）
16 个品目
2701煤；煤制型煤、球煤及类似固体燃料→2702褐煤，不论是否成块；但喷煤除外→2703泥煤（包括泥煤屑），不论是否成块→2704煤、褐煤或泥煤的焦炭及半焦炭，不论是否成块；炭黑→2705煤、褐煤或泥煤的焦炭及半焦炭，不论是否成块；炭黑→2706煤、褐煤或泥煤蒸馏焦油及其他矿物焦油，不论是否脱水、部分蒸馏或再造→2707高温煤焦油蒸馏所得油类及其他产品；芳烃含量占优的类似产品→2708煤焦油或其他矿物焦油沥青及沥青焦→2709原油及从沥青矿物提取的原油→2710石油及沥青矿物油（原油除外）；含油制剂；废油→2711石油气及其他气态烃→2712凡士林、石蜡、微晶蜡及其他矿物蜡→2713石油焦、石油沥青及其他石油残渣→2714天然沥青、沥青页岩、油页岩及沥青砂→2715以天然沥青、石油沥青等为基料的混合物→2716以天然沥青、石油沥青等为基料的混合物→
英国 税号（前 161 条）
本章共 161 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 2700000000 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | — | → |
| 2701110000 | Anthracite | 0.00 % | → |
| 2701121000 | Coking coal | 0.00 % | → |
| 2701129000 | Other | 0.00 % | → |
| 2701190000 | Other coal | 0.00 % | → |
| 2701200000 | Briquettes, ovoids and similar solid fuels manufactured from coal | 0.00 % | → |
| 2702100000 | Lignite, whether or not pulverised, but not agglomerated | 0.00 % | → |
| 2702200000 | Agglomerated lignite | 0.00 % | → |
| 2703000000 | Peat (including peat litter), whether or not agglomerated | 0.00 % | → |
| 2704001000 | Coke and semi-coke of coal | 0.00 % | → |
| 2704003000 | Coke and semi-coke of lignite | 0.00 % | → |
| 2704009000 | Other | 0.00 % | → |
| 2705000000 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 0.00 % | → |
| 2706000000 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 0.00 % | → |
| 2707100010 | For use as a power or heating fuel | 0.00 % | → |
| 2707100090 | For other purposes | 0.00 % | → |
| 2707200010 | For use as a power or heating fuel | 0.00 % | → |
| 2707200090 | For other purposes | 0.00 % | → |
| 2707300010 | For use as a power or heating fuel | 0.00 % | → |
| 2707300090 | For other purposes | 0.00 % | → |
| 2707400000 | Naphthalene | 0.00 % | → |
| 2707500080 | For use as power or heating fuels | 0.00 % | → |
| 2707500089 | For other purposes | 0.00 % | → |
| 2707910000 | Creosote oils | 0.00 % | → |
| 2707991100 | Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °c | 0.00 % | → |
| 2707991900 | Other | 0.00 % | → |
| 2707992010 | Anthracene oil (cas rn 90640-80-5) | 0.00 % | → |
| 2707992090 | Other | 0.00 % | → |
| 2707995000 | Basic products | 0.00 % | → |
| 2707998000 | Phenols | 0.00 % | → |
| 2707999100 | For the manufacture of the products of heading 2803 | 0.00 % | → |
| 2707999910 | Heavy and medium oils, whose aromatic content exceeds their non-aromatic content, for use as refinery feedstock to undergo one of the specific processes described in additional note 5 to chapter 27 | 0.00 % | → |
| 2707999990 | Other | 0.00 % | → |
| 2708100010 | Pitch, coal tar, high-temp. (cas rn 65996-93-2) | 0.00 % | → |
| 2708100090 | Other | 0.00 % | → |
| 2708200000 | Pitch coke | 0.00 % | → |
| 2709001000 | Natural gas condensates | 0.00 % | → |
| 2709009000 | Other | 0.00 % | → |
| 2710121100 | For undergoing a specific process | 20.00 % | → |
| 2710121500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 11 | 20.00 % | → |
| 2710122100 | White spirit | 4.00 % | → |
| 2710122510 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710122520 | Mixture of c6 aliphatic hydrocarbons (cas rn 92112-69-1), containing by weight 60 % or more but not more than 80 % of n-hexane (cas rn 110-54-3), with:<br>-a specific gravity of 0,666 or more but not more than 0,686,<br>-a total of carbonyl compounds of less than 1 ppm,<br>-a total of acetylenic compounds of less than 2 ppm<br> | 4.00 % | → |
| 2710122590 | Other | 4.00 % | → |
| 2710123110 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710123190 | Other | 4.00 % | → |
| 2710124110 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710124190 | Other | 4.00 % | → |
| 2710124510 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710124590 | Other | 4.00 % | → |
| 2710124910 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710124990 | Other | 4.00 % | → |
| 2710125010 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710125090 | Other | 4.00 % | → |
| 2710127010 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710127090 | Other | 4.00 % | → |
| 2710129010 | Containing ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union) | 4.00 % | → |
| 2710129090 | Other | 4.00 % | → |
| 2710191110 | Sustainable aviation fuels meeting the requirements of astm d7566-22 standard specification for aviation turbine fuel containing synthesized hydrocarbons | 20.00 % | → |
| 2710191190 | Other | 20.00 % | → |
| 2710191510 | Sustainable aviation fuels meeting the requirements of astm d7566-22 standard specification for aviation turbine fuel containing synthesized hydrocarbons | 20.00 % | → |
| 2710191590 | Other | 20.00 % | → |
| 2710192110 | Sustainable aviation fuels meeting the requirements of astm d7566-22 standard specification for aviation turbine fuel containing synthesized hydrocarbons | 0.00 % | → |
| 2710192190 | Other | 0.00 % | → |
| 2710192510 | Sustainable aviation fuels meeting the requirements of astm d7566-22 standard specification for aviation turbine fuel containing synthesized hydrocarbons | 4.00 % | → |
| 2710192590 | Other | 4.00 % | → |
| 2710192910 | Sustainable aviation fuels meeting the requirements of astm d7566-22 standard specification for aviation turbine fuel containing synthesized hydrocarbons | 4.00 % | → |
| 2710192990 | Other | 4.00 % | → |
| 2710193100 | For undergoing a specific process | 20.00 % | → |
| 2710193500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 | 20.00 % | → |
| 2710194221 | Consigned from canada | 0.00 % | → |
| 2710194229 | Other | 0.00 % | → |
| 2710194290 | Other | 0.00 % | → |
| 2710194421 | Consigned from canada | 0.00 % | → |
| 2710194429 | Other | 0.00 % | → |
| 2710194433 | Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 0.00 % | → |
| 2710194490 | Other | 0.00 % | → |
| 2710194621 | Consigned from canada | 0.00 % | → |
| 2710194629 | Other | 0.00 % | → |
| 2710194633 | Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 0.00 % | → |
| 2710194690 | Other | 0.00 % | → |
| 2710194721 | Consigned from canada | 0.00 % | → |
| 2710194729 | Other | 0.00 % | → |
| 2710194733 | Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 0.00 % | → |
| 2710194790 | Other | 0.00 % | → |
| 2710194810 | With a sulphur content not exceeding 0,2 % by weight | 0.00 % | → |
| 2710194890 | Other | 2.00 % | → |
| 2710195100 | For undergoing a specific process | 20.00 % | → |
| 2710195500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 | 20.00 % | → |
| 2710196200 | With a sulphur content not exceeding 0,1 % by weight | 2.00 % | → |
| 2710196600 | With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight | 2.00 % | → |
| 2710196700 | With a sulphur content exceeding 0,5 % by weight | 2.00 % | → |
| 2710197100 | For undergoing a specific process | 20.00 % | → |
| 2710197500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 | 20.00 % | → |
| 2710198120 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>- 90 % or more by weight of saturates, and<br>- not more than 0,03 % by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5,0 cst at 100 °c or more, but not more than 13,0 cst at 100 °c<br> | 2.00 % | → |
| 2710198130 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>kinematic viscosity less than 5,0 cst at 100°c or more than 13,0 cst at 100°c | 2.00 % | → |
| 2710198140 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>with a viscosity index of 120 or more | 2.00 % | → |
| 2710198190 | Other | 2.00 % | → |
| 2710198300 | Hydraulic oils | 2.00 % | → |
| 2710198500 | White oils, liquid paraffin | 2.00 % | → |
| 2710198700 | Gear oils and reductor oils | 2.00 % | → |
| 2710199100 | Metal-working compounds, mould-release oils, anti-corrosion oils | 2.00 % | → |
| 2710199300 | Electrical insulating oils | 2.00 % | → |
| 2710199920 | Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (hpc), containing: - not more than 1 mg/kg of sulphur - more than 99% by weight of saturated hydrocarbons - more than 75% by weight of n- and iso-paraffinic hydrocarbons with a carbon chain length of 18 or more but not more than 50; and - a kinematic viscosity at 40°c of more than 6,5 mm²/s, or - a kinematic viscosity at 40°c of more than 11 mm²/s with a viscosity index of 120 or more | 2.00 % | → |
| 2710199940 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>- 90 % or more by weight of saturates, and<br>- not more than 0,03 % by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5,0 cst at 100 °c or more, but not more than 13,0 cst at 100 °c<br> | 2.00 % | → |
| 2710199950 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>kinematic viscosity less than 5,0 cst at 100°c or more than 13,0 cst at 100°c | 2.00 % | → |
| 2710199960 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>with a viscosity index of 120 or more | 2.00 % | → |
| 2710199990 | Other | 2.00 % | → |
| 2710201121 | Consigned from canada | 0.00 % | → |
| 2710201129 | Other | 0.00 % | → |
| 2710201133 | Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 0.00 % | → |
| 2710201621 | Consigned from canada | 0.00 % | → |
| 2710201629 | Other | 0.00 % | → |
| 2710201633 | Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 0.00 % | → |
| 2710201693 | With a sulphur content exceeding 0,05 % by weight but not exceeding 0,1 % by weight | 0.00 % | → |
| 2710201910 | With a sulphur content not exceeding 0,2 % by weight | 0.00 % | → |
| 2710201990 | Other | 2.00 % | → |
| 2710203200 | With a sulphur content not exceeding 0,5 % by weight | 2.00 % | → |
| 2710203800 | With a sulphur content exceeding 0,5 % by weight | 2.00 % | → |
| 2710209000 | Other oils | 2.00 % | → |
| 2710911000 | Containing polychlorinated biphenyls (pcbs) at a concentration level of 50 mg/kg or more | 2.00 % | → |
| 2710919000 | 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 | 2.00 % | → |
| 2710990010 | For undergoing a specific process | 20.00 % | → |
| 2710990090 | Other | 2.00 % | → |
| 2711110000 | Natural gas | 0.00 % | → |
| 2711121100 | For use as a power or heating fuel | 8.00 % | → |
| 2711121900 | For other purposes | 0.00 % | → |
| 2711129100 | For undergoing a specific process | 20.00 % | → |
| 2711129300 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 | 20.00 % | → |
| 2711129400 | Of a purity exceeding 90 % but of less than 99 % | 0.00 % | → |
| 2711129700 | Other | 0.00 % | → |
| 2711131000 | For undergoing a specific process | 0.00 % | → |
| 2711133000 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 | 0.00 % | → |
| 2711139100 | Of a purity exceeding 90 % but of less than 95 % | 0.00 % | → |
| 2711139700 | Other | 0.00 % | → |
| 2711140000 | Ethylene, propylene, butylene and butadiene | 0.00 % | → |
| 2711190000 | Other | 0.00 % | → |
| 2711210000 | Natural gas | 0.00 % | → |
| 2711290000 | Other | 0.00 % | → |
| 2712101000 | Crude | 0.00 % | → |
| 2712109000 | Other | 0.00 % | → |
| 2712201000 | Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560 | 0.00 % | → |
| 2712209000 | Other | 0.00 % | → |
| 2712901100 | Crude | 0.00 % | → |
| 2712901900 | Other | 0.00 % | → |
| 2712903100 | For undergoing a specific process | 0.00 % | → |
| 2712903300 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 | 0.00 % | → |
| 2712903910 | Slack wax (cas rn 64742-61-6) | 0.00 % | → |
| 2712903990 | Other | 0.00 % | → |
| 2712909100 | Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms | 0.00 % | → |
| 2712909910 | Blend of 1-alkenes containing by weight 90% or more 1-alkenes of a chain length of 24 carbon atoms or more but not more than 1% 1-alkenes of a chain length of more than 70 carbon atoms | 0.00 % | → |
| 2712909990 | Other | 0.00 % | → |
| 2713110000 | Not calcined | 0.00 % | → |
| 2713120000 | Calcined | 0.00 % | → |
| 2713200000 | Petroleum bitumen | 0.00 % | → |
| 2713901000 | For the manufacture of the products of heading 2803 | 0.00 % | → |
| 2713909000 | Other | 0.00 % | → |
| 2714100000 | Bituminous or oil-shale and tar sands | 0.00 % | → |
| 2714900000 | Other | 0.00 % | → |
| 2715000000 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | 0.00 % | → |
| 2716000000 | Electrical energy | 0.00 % | → |