The table below lists the 3 tariff lines under HS 27101999. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 2710199910 | White oil (a colorless and transparent oil-like liquid composed of liquid hydrocarbon mixture, obtained from crude oil fractionation) the commercial component is 100% white mineral oil, and the viscosity of the product is 65 at 40 ℃ | 6% | - | 1.2元/升 | 13% | 35% | More | |
| 2710199920 | Wax oil, without biodiesel | 6% | 0% | - | 13% | 35% | More | |
| 2710199990 | Other heavy oil; other heavy oil products, excluding biodiesel, including products with oil content ≥ 70% by weight | 6% | - | 1.2元/升 | 13% | 35% | More |